It is understood that a tree has fallen on top of a car in Mawla, near Porthtowan.
The incident is believed to have a taken place on Mile Hill.
It is not known if anyone inside the car or injured in the incident.
Heavy traffic has been reported in both directions between Mawla and Porthtowan.
Cornwall is currently being battered by gale force winds and heavy rain.
The Met Office has issued a yellow weather warning for the South West, advising people that "minor disruptions" may occur in the county.