CBIC Extends Customs Transhipment Relief for Disrupted International Cargo Until October 31, 2026

The Central Board of Indirect Taxes and Customs has issued Circular No. 36/2026-Customs dated 20 August 2026 to continue facilitative customs procedures for international cargo affected by disruption of maritime routes associated with the Strait of Hormuz. The measures are designed to keep transhipment and re-export movements functioning while retaining customs control over diverted cargo.

FCL and LCL transhipment permitted from ports and airports

The circular clarifies that international transhipment of both full-container-load and less-than-container-load cargo may be permitted from all seaports and international airports, including movements that involve other customs stations. Such movements remain subject to the Customs Act, 1962 and the applicable rules.

The Board cited continuing operational challenges in the Gulf region and representations from trade and industry seeking continuation of the facilitative framework.

Temporary handling framework for bulk cargo

The circular also provides a temporary process for liquid bulk, break bulk and solid or dry bulk international cargo that is compelled to divert to an Indian port because of maritime-security concerns, disrupted shipping routes or other logistical exigencies.

Jurisdictional customs commissioners may permit temporary unloading, storage and transhipment in customs areas, bonded warehouses, bonded tanks, silos, yards or other approved facilities, solely for onward international transhipment or re-export. Cargo movement remains under customs supervision, with quantity verification, custody controls and record-keeping requirements.

Controls on custody and movement

Custodians at the originating, transit and destination customs stations are responsible for safe custody, secure storage, proper handling and accounting of the transhipment cargo. They must maintain records, facilitate customs supervision and report discrepancies, damage or irregularities. Customs may also require sealing, bonds or undertakings and other safeguards designed to prevent diversion into the domestic market.

Where operationally necessary, repacking can be permitted under customs supervision. Earlier procedures issued in relation to the West Asia disruption continue to operate alongside the new circular.

Validity through October 31

The measures under Circular No. 36/2026-Customs remain in force up to 31 October 2026. Exporters, shipping lines, customs brokers and logistics providers handling affected cargo should therefore align current routing, warehousing and documentation plans with the temporary customs framework.

What professionals should check

- Whether the cargo qualifies for international transhipment or temporary diversion handling.

- Which customs station will act as originating, transit and destination station.

- Whether approved bonded or customs-controlled storage is available.

- Inventory, sealing, custody and documentary controls required by the jurisdictional customs authority.

- Whether any prior circular in the West Asia facilitation series also applies to the movement.

Takeaway: CBIC has kept a temporary but structured customs route open for international cargo affected by continuing West Asia shipping disruption. The relief is operationally useful, but movement, storage and re-export remain tightly controlled and must be documented through the relevant customs authorities.

Key takeaway

Fresh operational customs circular with immediate implications for exporters, shipping lines, customs brokers, custodians and logistics teams.