CBIC Simplifies Air Cargo Movement & Transhipment Procedures: Key Highlights Inside [Read Circular]

The Central Board of Indirect Taxes and Customs ( CBIC ) has simplified the procedures related to Air Cargo Movement & Transhipment. The board has issued circular no. 15/2025 - Customs dated 25th april 2025.

The key reforms announced for simplifying the procedures are as follows:

(a)Waiver of Transhipment Permit Fee

The Transshipment Permit fees of Rs. 20/- is being collected for every movement that has been waived as per notification No. 30/2025 - Customs (N.T.) dated 24th April, 2025.

Also read: Re-Exports from India: A Step-by-Step Guide to Customs Compliance

(b)Harmonised Procedure for Movement of Unit Load Devices (ULDs)

To meet the increasing demand for swift movement of high-value and perishable import/export goods, the CBIC has decided to align the procedure for transporting Unit Load Devices (ULDs) outside the Customs Area with the existing protocol for marine containers, as outlined in Circular No. 31/2005-Customs. This facilitates temporary import under Notification No. 104/94-Customs, subject to the newly prescribed procedure is as follows:

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Continuity Bond Execution: The ULDs/air containers without any tracking devices or those along with tracking devices already affixed on the container, be imported temporarily outside the customs area on execution of a "Continuity Bond" by the air carriers/air console agents.

Also read: GST: Govt notifies GSTAT Tribunal Procedure Rules, 2025

Tracking Devices with Unique Identity Numbers (UINs): When the ULD is temporarily imported along with the tracking devices, the Tracking devices or data loggers should be identifiable with Unique Identity Numbers (UINs) and are to be recorded during import.

Compliance with Security Regulations: Such tracking devices or data loggers may contain a battery and Bluetooth technology for communications. Therefore, compliance to Aircraft and Airport Physical Security Guidelines/Regulations of the Ministry of Civil Aviation (BCAS) shall be required to be complied with.

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Proof of Re-export: The responsibility for providing the proof of export of such ULDs along with the tracking devices, if any within the time-period specified shall be of the carriers viz. air carriers/air console agents.

Exemption under Notification 104/94-Cus: It is reiterated that the exemption under Notification No. 104/94-Cus does not cover temporary import of tracking devices/data loggers not affixed to the containers.

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Applicability of Earlier Circular: It is clarified that, procedure of temporary import will continue to be governed by the Board Circular No. 51/2020-Customs dated 20.11.2020, in cases where the importer other than air carrier/air console agent, is undertaking temporary import of durable container, either empty or laden, and taking it outside the customs area as temporary import.

Also read: Understanding GST Notices Pertaining to Wrong Route or Wrong Destination Allegations

(c)All-India National Transhipment Bond

For better compliance, the All-India National Transhipment Bond for imports was launched in 2022. The was intended to remove the requirement of airlines to provide several bonds at different Customs stations for transhipment of cargo.

(d)Digital Enablement via ICEGATE

Similarly, facility for transhipment requests at air cargo has also been enabled in ICEGATE, obviating the need for visiting Service Centres at the Air cargo. Airlines, Console Agents or other Air - transhippers are hereby encouraged to use the above facility.

To Read the full text of the Order CLICK HERE

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