
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 15/2026-Customs dated 27th March, 2026, introducing key facilitative measures to address disruptions in maritime trade caused by the closure of the Strait of Hormuz. The circular aims to ease logistical challenges faced by exporters and streamline international transhipment procedures across the country.
In view of the ongoing disruption in maritime routes, CBIC has clarified that international transhipment of both Full Container Load (FCL) and Less than Container Load (LCL) cargo shall be permitted from all seaports and international airports, including cases involving movement through multiple Customs stations, subject to compliance with the provisions of the Customs Act, 1962.
To ensure expeditious processing, each Customs Zone has been directed to designate a Nodal Officer not below the rank of Additional Commissioner or Joint Commissioner, whose details shall be notified publicly. These officers will supervise and facilitate approvals for transhipment requests on a priority basis, ensuring uniformity and faster clearances across locations.
The circular also lays down a simplified procedure for transhipment involving multiple Customs stations. It provides for prior consent between nodal officers of originating and destination stations through official communication, verification of infrastructure readiness, and movement of cargo under appropriate Customs control, including sealing wherever required.
Further, custodians at originating, transit, and destination points have been made responsible for the safe custody, proper handling, and accounting of transhipment cargo, along with compliance with Customs instructions and prompt reporting of any discrepancies.
Addressing issues faced by exporters due to stranded cargo, CBIC has clarified that export consignments lying at gateway ports due to disruptions may be allowed to be returned or re-routed. On request, cancellation of Let Export Order (LEO) or Shipping Bill can be permitted by the originating Inland Container Depot (ICD), without requiring physical return of containers to the ICD. Such requests are to be processed expeditiously through electronic communication to minimize delays and congestion.
The Board has also emphasized the need to expedite implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, which provide a comprehensive electronic framework for cargo processing and will enhance supply chain resilience in such emergent situations.
These facilitative measures, along with relaxations notified earlier, shall remain in force up to 15th April, 2026, providing temporary relief to trade during the current disruption.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003315/ENG/Circulars
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