The ship, Skywave, has been under U.S. sanctions since March. According to the newspaper, it was located just west of Malaysia on Tuesday.
This is at least the third time that the U.S. has seized an oil tanker allegedly belonging to an Iran-linked shadow fleet. The operations are described by The Wall Street Journal as separate from the U.S. naval blockade of Iranian ports, which is mainly concentrated in the Gulf of Oman and the Arabian Sea.
In April, the U.S. seized the ships Majestic X and Tifani, also in the Indian Ocean.
