Background and Rationale

In the Union Budget 2025–26, the finance minister highlighted the need to modernise infrastructure and warehousing for air cargo, especially to support high-value and perishable goods such as horticultural produce. As part of this broader objective, the Central Board of Indirect Taxes and Customs (CBIC) has undertaken a series of reforms aimed at simplifying the procedural and regulatory framework related to air cargo handling, transshipment, and temporary imports. Circular No. 15/2025-Customs has been issued to give effect to these measures, ensuring operational efficiency, regulatory clarity, and ease of compliance.

Comparison of Provisions

Amendments and Their Implementation

1. Fee Abolition: Through Notification No. 30/2025-Customs (N.T.), the CBIC has amended the Goods Imported (Conditions of Transshipment) Regulations, 1995, removing the ₹20 permit fee per movement. This aligns with the government’s broader agenda to reduce transaction costs in logistics.
2. ULD Movement Procedure: The movement of Unit Load Devices (ULDs) temporarily outside customs areas is now permitted on execution of a Continuity Bond by airlines or air console agents. The process mimics the marine container handling regime under Circular 31/2005-Customs. Tracking devices (e.g., data loggers with batteries and Bluetooth) can be part of such containers if identifiable by UIN and compliant with BCAS security norms.
3. Responsibility of Re-export Proof: Airlines or agents must prove the re-export of ULDs and any affixed tracking devices within the stipulated period, as per existing import rules.
4. Digital Enablement via ICEGATE: Transhipment requests can now be filed digitally, making the system paperless and centralised, and reducing the need for on-site visits.
5. Bond Simplification: The All-India National Transhipment Bond system introduced in 2022 is reiterated as a best practice, replacing the need for port-specific bonds and ensuring uniformity and reduced documentation.

Implications and Future Prospects

These reforms align with India’s trade facilitation agenda under the National Logistics Policy and Ease of Doing Business roadmap. The changes are particularly beneficial for sectors dependent on air cargo—pharmaceuticals, electronics, fresh produce, and high-value shipments. In the long run, these measures are expected to improve India’s global ranking in logistics efficiency and promote growth in air cargo infrastructure and services. Additional guidelines may follow as CBIC monitors implementation and addresses feedback.

Conclusion

Circular No. 15/2025-Customs represents a proactive move by the CBIC to modernise and harmonise air cargo procedures. By digitising workflows, eliminating outdated fees, and streamlining temporary imports, the circular enhances predictability, transparency, and operational ease in cross-border air logistics. These measures signal a continued commitment to trade facilitation and robust regulatory reform.