Return of export cargo from international waters due to closure of the Strait of Hormuz- Section 143AAof the Customs Act, 1962

CircularNo. 36/2026-Customs F.No. 450/23/2026-Cus IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes andCustoms New Delhi, datedthe 20th,August, 2026 Hall No. 16046, Kartavya Bhavan1 To All PrincipalChief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All PrincipalChief Commissioners/Chief Commissioners of CGST& Customs All PrincipalCommissioners/Commissioners of Customs/Customs (Preventive) All PrincipalCommissioners/Commissioners of CGST& Customs

Subject:Return of exportcargofrominternational waters dueto closure of theStraitof Hormuz- Section 143AAof theCustoms Act, 1962– reg.

Madam/Sir, Kind reference isinvited toCircular No. 12/2026-Customs dated 17.03.2026,Circular No. 15/2026-Customs dated27.03.2026 and subsequent Circular No. 25/2026-Customs dated

14.05.2026 issued under Section 143AA of the Customs Act, 1962 with regards to the ongoingWest Asia crisis.

2. Representation has been received from the trade and industry highlighting that the operational challenges arising from disruption of maritime routes and uncertainties in the Gulf region continue to persist, necessitating continuation of the facilitative framework for transshipment of international cargothrough Indianports.

3. In order to facilitate the uninterrupted international trade it is clarified that international transhipment of both FCL and LCL cargo shall be permitted from all seaports and international airports, including cases involving transhipment through other Customs stations, subject to compliance with the provisions of the Customs Act, 1962, the rules made thereunder.

4. It has beendecided that, the following measures shall temporarily be followed in case of transshipment of LiquidBulk, Break Bulk andSolid/DryBulk internationalcargo:

(i) Jurisdictional Principal Commissioners/Commissioners of Customs may permit, temporary unloading, storage and transshipment of liquid bulk, break bulk and solid/dry bulk cargo destined for foreign ports which are compelled to divert to an Indian port due tomaritime security concerns, disruption of international shipping routes, or other logistical exigencies, in Customs areas, bonded warehouses, bonded tanks, silos, yards or other approved storage facilities for the sole purpose of onward international transshipment or re- export.

(ii) Such permission may be granted on a case to case basis subject to customs supervision during discharge, ullage survey and quantity determination, storage under the custody of an approved custodian under Section 45 of the Customs Act, 1962, maintenance of proper inventory records, execution of suitable bond or undertaking, testing of the cargo and ensuring that the cargo remains under Customs control at all times and is not cleared for home consumption or divertedinto the Domestic Tariff Area.

(iii) Solid/Dry Bulk Cargo shall be governed by the same operational framework applicable to Break Bulk Cargo, particularly with regard to weighment, quantity verification and safeguards against diversion.

(iv) Repacking of bulk cargo, wherever operationally necessary, may be permitted within the Customs area on a case-to-case basis under Customs supervision, subject to maintenance of proper accountsandcompliance with allapplicablestatutory provisions.

5.1 The procedure prescribed in the Board Circulars No. 14/2007-Cus dated 16.03.2007, No. 12/2026-Customs dated 17.03.2026 andNo. 15/2026-Customs dated 27.03.2026 for allowing International Transhipment of FCL/LCL cargo from all Ports/Airports shall be duly followed. The Nodal Officer shall ensure that permissions for international transhipment are granted by the jurisdictional Assistant/Deputy Commissioner of Customs, duly authorised by the jurisdictional Commissioner, onpriority basis, afterdue verification.

5.2 For, transshipment involving multiple customs stations, the following existing procedures prescribed under Circular No. 15/2026-Customs dated 27.03.2026 for movement and transshipment of containerized cargo through Indian ports, airports and other Customs

stations shall continue toapply:

(i) The Nodal Officer at the originating Customs station shall obtain prior consent through official emailfrom the Nodal Officer of the concernedtransit/destination Customs station;

(ii) The Nodal Officer of the transit/destination station shall convey consent through official email after verifying availability of sufficient, safe and secure storage space, adequate infrastructure and logistics support, and readiness to handle and supervise such transhipment cargo;

(iii) Upon receipt of such consent, the Nodal Officer of originating customs station shall ensure that the permission for international transhipment permission may be granted at the originatingstation on priority basis;

(iv)The movement of cargo to the transit/destination Customs station shall take place under appropriate Customs control (including sealing of containers, where required).5.3 The Custodian of the cargo at the originating, transit anddestination Customs stations shall be responsible for safe custody, secure storage, proper handling and accounting of transhipment cargo during the entire period it remains under their charge. The Custodian shall ensure compliance with all Customs instructions, maintain proper records, facilitate Customs supervision, andimmediately report any discrepancy, damage or irregularity noticed inthe transhipment cargo.

6. The provisions of thisCircularshall remain inforce upto31.10.2026.

7. Difficulties, if any,inimplementation of thisCircularmaybe brought tothe notice of the Board.

Hindi version follows.

Yoursfaithfully, Indrajit Panda Under Secretary(Customs-IV) Central Board of Indirect Taxes andCustoms