Summary: Public Notice No. 18/2026 dated 7 September 2026, issued by the Air Cargo Commissionerate, Chennai, addresses facilitation of storage of imported goods under Section 49 of the Customs Act, 1962 and streamlining of detention/demurrage waiver certificates in respect of air cargo. The Public Notice applies to importers, exporters, Customs Brokers, custodians, Customs Cargo Service Providers, airlines, airline agents, ground handling agencies and other stakeholders dealing with air cargo. It seeks to ensure that where clearance is likely to be delayed because of investigation, examination, testing, verification, Participating Government Agency approval, statutory NOCs or other Customs/statutory processes, the importer is informed at the earliest stage about the Section 49 facility. The concerned Assistant/Deputy Commissioner is required to notify the importer or authorised Customs Broker preferably within one working day, while specified reminders are prescribed where cargo remains uncleared and no Section 49 application has been received. Applications under Section 49 are to be examined expeditiously, with complete applications ordinarily to be disposed of within three working days. Where consultation with another statutory authority is required, reminders and a decision-making timeline are prescribed. The Public Notice also lays down requirements for detention/demurrage waiver certificates, including identification of the relevant period, reasons for detention or hold, outcome/status of the relevant process and DIN/e-Office reference number. It clarifies that the Public Notice does not create any automatic or enforceable right to waiver or Section 49 permission and does not modify the statutory procedure under Section 48 of the Customs Act. It comes into force with immediate effect.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Public Notices No. 18/2026-Customs | Dated: 07-09-2026
F.No. CUS/AG/PN/4/2026-A/M
Subject: Facilitation of storage of imported goods under Section 49 of the Customs Act, 1962 and streamlining of issuance of detention/demurrage waiver certificates in respect of air cargo – Reg.
Attention is invited to the provisions of Sections 48 and 49 of the Customs Act, 1962; the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR, 2009); Board Circular No. 42/2001-Cus dated 31.07.2001; and the instructions issued by the Central Board of Indirect Taxes and Customs (CBIC) from time to time on the above subject, to all concerned Importers, Exporters, Customs Brokers, Custodians, Customs Cargo Service Providers (CCSPs), Airlines, Airline Agents, Ground Handling Agencies and other stakeholders dealing with air cargo.
2. It has been observed that imported goods are, at times, held up due to investigations, examinations, testing, verification, approval by Participating Government Agencies (PGAs), issuance of statutory No Objection Certificates (NOCs), regulatory clearances, or other Customs or statutory processes. In many such cases, the statutory facility available under Section 49 of the Customs Act, 1962 is either not utilised in time or the importer is not informed of its availability at the appropriate stage. This may result in avoidable detention and demurrage/ground handling/storage charges, increased logistics costs, prolonged cargo dwell time, congestion at Air Cargo Complexes/ sheds and inefficient utilisation of logistics infrastructure.
3. Reducing cargo dwell time, minimising logistics costs, facilitating legitimate trade and efficiently utilising logistics infrastructure are key objectives of Customs administration and are aligned with the National Logistics Policy and the Government’s Ease of Doing Business initiatives.
4. The objective of this Public Notice is to ensure that, wherever clearance of imported air cargo is likely to be delayed due to any Customs or statutory process, the importer is informed at the earliest possible stage of the statutory facility available under Section 49 of the Customs Act, 1962, thereby enabling an informed decision regarding storage of the imported goods pending clearance. This Public Notice also seeks to promote uniformity and expeditious processing of requests under Section 49, while ensuring that the statutory provisions relating to clearance of imported goods, including action under Section 48 of the Customs Act, 1962, continue to operate strictly in accordance with law.
A. Intimation regarding availability of Section 49
(i) Whenever imported air cargo is placed on hold, detained, or its clearance is likely to be delayed on account of an investigation, examination, testing, verification, requirement of an NOC, approval by a Participating Government Agency (PGA), or any other Customs or statutory process, the concerned Assistant/Deputy Commissioner shall, without delay and preferably within one working day from the occurrence of such event, notify the importer or the authorised Customs Broker in writing or through email.
Such communication shall inform the importer of the availability of the facility under Section 49 of the Customs Act, 1962 for storage of imported goods pending clearance and advise that, where appropriate, an application under Section 49 may be submitted. A copy of such communication may also be endorsed to the concerned Custodian for information and necessary action.
(ii) Where imported air cargo remains uncleared for more than fifteen days from the commencement of any Customs hold, detention, investigation, examination, testing, verification, PGA clearance or any other statutory process, or within one month of arrival of the goods at the Air Cargo Complex, and no application under Section 49 has been received, the concerned Custodian shall issue a written or email reminder to the importer or authorised Customs Broker regarding the availability of the facility under Section 49 of the Customs Act, 1962 and shall maintain proper records of such communication, including proof of dispatch and acknowledgement, wherever available.
(iii) Custodians, CCSPs, Ground Handling Agencies and other agencies responsible for handling cargo in the Customs area shall maintain proper records of all communications and reminders issued under this Public Notice and shall produce the same before the Customs authorities whenever called upon to do so.
(iv) It is clarified that the above procedure is intended solely to facilitate timely consideration of requests under Section 49 of the Customs Act, 1962 in respect of imported goods for which Bills of Entry have been filed but which remain uncleared due to pending Customs or other statutory processes.
B. Processing of requests under Section 49
(v) Upon receipt of an application under Section 49 of the Customs Act, 1962, the concerned Assistant/Deputy Commissioner shall examine the application expeditiously and strictly in accordance with the provisions of Section 49 of the Customs Act, 1962 and the applicable notifications, regulations and Board instructions.
(vi) Where no legal or operational impediment exists, permission to store imported goods under Section 49 may be granted without undue delay.
(vii) Where imported goods are subject to investigation, examination or regulatory action by any Participating Government Agency or any other statutory authority, and consultation with such authority is considered necessary before deciding the request under Section 49, the concerned Assistant/Deputy Commissioner shall communicate the request to the relevant authority and seek its comments.
Where no response is received within fifteen days from the date of such communication, a reminder shall be sent.
Where no response is received within thirty days from the initial communication, the concerned Assistant/Deputy Commissioner may thereafter consider and decide the request on its own merits in accordance with law, having due regard for revenue, security and regulatory considerations provided that any comments or objections received before a decision is made shall be duly considered, and the final decision shall be communicated to the relevant authority.
(viii) Where permission under Section 49 cannot be granted, the reasons shall be recorded in writing and communicated to the applicant.
(ix) The concerned Assistant/Deputy Commissioner shall ordinarily endeavour to dispose of complete applications under Section 49 within three working days of receipt. However, where consultation with another statutory authority is considered necessary under paragraph (vii), the request shall be processed expeditiously upon receipt of comments from that authority or upon expiry of the period specified therein, as the case may be.
(x) In cases where imported air cargo remains under Customs hold, detention, investigation, testing or any other statutory process for an extended period, the concerned Assistant/Deputy Commissioner shall periodically review the necessity of continuing such hold and endeavour to complete the process expeditiously in accordance with law.
C. Issuance of waiver certificates
(xi) Attention is invited to Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR, 2009), regarding non-recovery of demurrage/ detention or other applicable charges, as provided therein, for the period during which goods remain detained by Customs for verification, examination, investigation or other Customs-related processes, subject to fulfilment of the prescribed conditions.
(xii) waiver certificates, wherever legally admissible, shall be issued by the concerned Assistant/Deputy Commissioner or any officer specifically authorised for the purpose, only after due verification of the relevant facts and records.
(xiii) Such waiver certificates shall clearly indicate:
(a) the period attributable to Customs detention, hold or regulatory process, i.e. the period for which waiver is recommended;
(b) brief reasons for such detention or hold, wherever possible;
(c) brief outcome/status of the investigation, examination, testing, verification or PGA process, wherever relevant; and
(d) DIN/e-Office reference number.
(xiv) All concerned officers shall ensure that detention/demurrage waiver certificates are issued strictly in accordance with the applicable legal provisions, Board Circulars and extant instructions.
(xv) Importers, Customs Brokers, Airlines, Airline Agents, Custodians, Ground Handling Agencies and other stakeholders are advised to ensure timely submission of requests and relevant documents so that cases are processed expeditiously within the applicable statutory and regulatory framework.
(xvi) All officers and stakeholders shall endeavour to facilitate legitimate trade by ensuring that requests under Section 49 are considered promptly and that detention/demurrage waiver certificates, wherever legally admissible, are issued and acted upon without avoidable delay.
D. Compliance
(xvii) Custodians, CCSPs, Airlines, Airline Agents, Ground Handling Agencies and other entities operating within the Air Cargo Complex shall maintain effective communication with the trade and facilitate utilisation of statutory provisions intended to minimise avoidable logistics costs, reduce cargo dwell time and ensure efficient utilisation of air-cargo infrastructure.
(xviii) Custodians, CCSPs and Ground Handling Agencies and other stakeholders shall maintain proper records of all advisories, reminders and communications issued under this Public Notice and shall produce the same before the Customs authorities whenever called upon to do so.
(xix) Failure by a Custodian, CCSPs or other stakehoders to comply with the directions contained in this Public Notice, particularly with regard to timely communication of Customs hold/detention, issuance of written advisories and reminders regarding the facility available under Section 49 of the Customs Act, 1962, and maintenance of records thereof, may be viewed as non-compliance with the obligations prescribed under Regulation 6 of HCCAR, 2009 and may invite action under Regulation 11 thereof, wherever warranted.
5. Nothing contained in this Public Notice shall be construed as conferring any automatic, vested or enforceable right to grant of waiver, permission under Section 49, or any other relief.
6. Nothing in this Public Notice shall be construed as modifying, postponing, suspending or dispensing with the statutory procedure prescribed under Section 48 of the Customs Act, 1962. The provisions of Section 48 relating to disposal of unclaimed and uncleared goods shall continue to operate independently and strictly in accordance with the provisions of the Act, wherever applicable.
7. Any difficulty in implementation of this Public Notice may be brought to the notice of the Commissioner of Customs, Air Cargo Commissionerate, Chennai.
8. This is issued with the approval of competent authority and shall come into force with immediate effect.
SHUBHDEEP KAUR
JOINT COMMISSIONER
AIR CARGO COMMISSIONERATE, CHENNAI
Copy to:
1. The Chief Commissioner of Customs, Chennai Customs Zone, for information.
2. The Additional / Joint Commissioner(s) of Customs, Chennai VII Commissionerate.
3. All Dy. /Asst Commissioners of Customs, Chennai VII Commissionerate.
4. The D.C. (EDI), General Commissionerate, Custom House, Chennai – 01 for uploading on website of Chennai Customs.
5. The Supdt. CHS for display on notice board.
6. Hindi Cell.
