CBIC Simplifies procedures related to Air Cargo Movement & Transhipment

Simplification of procedures related to Air Cargo Movement & Transhipment. Harmonise procedure for movement of Unit Load Devices (ULD) outside Customs Area for of high-value or perishable nature of goods in import/export

A need was felt for 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 further user-friendly.

In this regard, the Central Board of Indirect Taxes and Customs (CBIC) has already taken various steps for ease of doing business and simplification of various procedures related to Customs, wherein, digitization of trade procedures, strengthening of Risk Management System (RMS), enhancement of AEO Programme, standardization of procedures across ports. These measures reflect in the National Time Release Study (NTRS) in terms of reduction in time for clearance of imports and exports.

To CBIC in order to further simplify and harmonise the procedure at Air cargo and relating transhipment/movement, has taken further steps vide Circular No. 15/2025 dated 25.04.2025 as follows:

(a) To expedite the process and as a compliance reduction measure, the Transshipment Permit fees of Rs. 20/-is being collected for every movement has been done away with, by amending the Goods Imported (Conditions of Transshipment) Regulations, 1995. (Notification No.30/2025-Customs (N.T.) dated 24^th April, 2025.

(b) To cater to the growing need for movement of high-value or perishable nature of goods in import/export, Board has decided to harmonise the procedure for movement of Unit Load Devices (ULD) outside Customs Area, on the lines of procedure stipulated for marine containers Circular no. 31/2005-Customs dated 25.07.2005, for temporary import in terms of Notification No. 104/94-Customs by following the procedure as given below:

i. 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.

ii. 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 is to be recorded during import.

iii. 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.

iv. 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.

v. 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

vi. 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;

For ease of compliance, “All-India National Transhipment Bond” for imports was introduced in 2022.  This was intended to avoid multiplicity of the bonds, that are submitted by airlines at multiple Customs stations for transshipment of cargo. 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.

• Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27
• When no addition is made on the basis of reasons recorded, reopening is bad in law
• No separate compensation for loss of love and affection under MV Act – SC
• Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
• Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court