In view of the continuing disruptions in international maritime routes caused by the closure of the Strait of Hormuz, the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, Government of India, has extended the validity of various facilitation measures issued under Section 143AA of the Customs Act, 1962.
Circular Issued by CBIC
The decision has been notified vide Circular No. 22/2026-Customs issued dated 4 May 2026.
The circular has been issued considering the prevailing logistical and supply chain challenges affecting maritime trade and cargo movement due to the ongoing geopolitical situation impacting the Strait of Hormuz.
Existing Relief Measures to Continue Till 15 May 2026
As per the circular, the Board has decided to continue the operation of the following customs facilitation circulars up to 15 May 2026:
- Circular No. 09/2026-Customs dated 08.03.2026
- Circular No. 10/2026-Customs dated 10.03.2026
- Circular No. 12/2026-Customs dated 17.03.2026
- Circular No. 15/2026-Customs dated 27.03.2026
- Circular No. 19/2026-Customs dated 10.04.2026
- Circular No. 21/2026-Customs dated 15.04.2026
These circulars were originally issued to mitigate procedural and logistical difficulties faced by importers, exporters, shipping lines, and other stakeholders due to disruptions in maritime trade routes.
Trade Facilitation Measures to Remain Unchanged
CBIC has clarified that all facilities, relaxations, procedures, terms, and conditions prescribed in the above-mentioned circulars shall continue without any modification during the extended period.
The extension is aimed at ensuring uninterrupted customs clearance processes, reducing compliance burden on trade, and maintaining supply chain continuity during the ongoing maritime uncertainty.
Issued to Field Formations Across the Country
The circular has been addressed to:
- Principal Chief Commissioners/Chief Commissioners of Customs and Customs (Preventive)
- Principal Commissioners/Commissioners of Customs and Customs (Preventive)
- Customs and Central Tax formations
- Principal Director Generals/Director Generals under CBIC
Government Reaffirms Commitment to Trade Facilitation
The Ministry of Finance reiterated that the Government remains committed to supporting international trade and ensuring efficient customs administration during extraordinary global trade disruptions.
The extension under Section 143AA reflects the Government’s proactive approach towards easing operational challenges faced by the trade and logistics sector amid evolving international circumstances.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003322/ENG/Circulars
