The Central Board of Indirect Taxes and Customs has issued a notification dated April 24, 2025, amending the Goods Imported (Conditions of Transshipment) Regulations, 1995. Effective from the date of its publication in the Official Gazette, the Goods Imported (Conditions of Transshipment) Regulations, 2025, introduce a key change regarding fees. Specifically, the amended regulations stipulate that no fees will be applicable for applications concerning the transshipment of imported goods across all customs stations. This revision supersedes the previous regulation 5 of the 1995 guidelines.
Ministry of Finance
CBIC introduces several trade facilitative measures relating to transhipment and air cargo
Posted On: 25 APR 2025
In line with the announcement in the Budget Speech 2025-26 by the Union Minister for Finance and Corporate Affairs, on facilitating upgradation of infrastructure and warehousing for air cargo including high value perishable horticulture produce and streamlining the cargo screening and customs protocols and making it user-friendly, the Central Board of Indirect Taxes and Customs (CBIC) has introduced several trade facilitative measures in Air cargo in particular and transhipment movement in general.
For logistical convenience or other business decisions, Logistics operators sometimes undertake movement of imported cargo during the customs clearance between Customs areas (Ports/Container Freight Stations/Inland Container Depots etc.) without payment of duty by following transhipment procedure under The Customs Act, 1962. Since old times, transhipment permit fee is required to be paid for every transhipment permit. Over a period of time, due to increase in volume of trade, including transhipped cargo, some experienced delay in the process. As a measure for ease of business, CBIC has examined this matter and with effect from 24th April 2025, CBIC has decided to waive transhipment permit fee henceforth for all the transhipment movements. Changes to the Regulations has been issued vide Notification No. 30/2025-Cus (N.T) dated 24th April 2025 (https://www.cbic.gov.in/f2d0927b-945d-411c-8c34-65d272a6d047) in this regard.
Further, with increase in the volume of air cargo, need was felt by the trade for temporary removal of Unit Load Devices (ULD) outside Customs Area in certain cases of high-value or perishable cargo. Currently, the cargo is being off-loaded in the Air cargo Complexes from ULD before the clearance. As a first step towards streamlining Customs Protocols, and aligning with the international best practices for movement of Unit Load Devices (ULD) outside Customs Area, CBIC has stipulated simplified and harmonised procedure for temporary import of ULDs on the lines of procedure already stipulated for marine containers being handled through the seaports since 2005.
With this simplified procedure, ULDs/air containers could also be imported temporarily outside the Customs area on execution of a Continuity Bond by the air carriers/air console agents, who take responsibility to export back within the specified time period. Earlier, it required the importer of the goods to under the responsibility of exporting the ULDs/air containers back, in case of such temporary import. It is clarified that, the option of importer taking up the responsibility for re-export still exists, if he opts so.
It is further to inform that, the facility of ‘All-India National Transhipment Bond’ at air cargo complexes is operational since 2022. This facility has been intended to avoid multiplicity of the bonds that are submitted by airlines at multiple Customs stations for transshipment of import cargo. In addition, Online filing of Transhipment application has also been enabled in ICEGATE, obviating the need for visiting Service Centre at the Air cargo.
Board Circular No. 15/2025-Customs dated 25th April 2025 may be referred to, for more information.
Above measures are aimed easing of compliances and facilitating trade at Air cargo complexes. The Airlines, Console Agents or other stakeholders are encouraged to use the above facilities.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 30/2025-Customs (N.T.)|Dated: 24th April, 2025
S.O. 1858(E).— In exercise of the powers conferred by section 157, read with sub-section (3) of section 54 and section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, further to amend the Goods Imported (Conditions of Transshipment) Regulations, 1995, namely:-
1. Short title and commencement – (1) These regulations may be called the Goods Imported (Conditions of Transshipment) Regulations, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Inthe Goods Imported (Conditions of Transshipment) Regulations, 1995, for regulation 5, the following regulation shall be substituted namely –
“5. Payment of fees – No fees shall be charged in respect of applications for transshipment of the goods imported for all customs stations.”
[F. No. 450/91/2024- Cus.-IV]
DHANANJAY SINGH, Under Secy.
Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide Notification no. 61/1995 (N.T.) dated the 28th September, 1995.
