In response to IOTC's Resolution 23/06 on cetacean conservation, this document summarizes the best practice guidance for the safe handling and release of small cetaceans accidentally bycaught in fishing gear. The document includes summaries on the rationale and instructions for best practice for handling and releasing bycaught small cetaceans that are brought alongside longlines, purse seiners and gillnet vessels, as well as for those bycaught animals that are accidentally or intentionally brought aboard, respectively. Thus, it provides a summary of generic advice which may apply and then can be further adapted to each individual fleet of the IOTC