The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, vide Circular No. 25/2026-Customs dated May 14, 2026, has extended the validity of various circulars issued by the Board under Section 143AA of the Customs Act, 1962, with a view to mitigate the challenges arising from the ongoing disruptions in maritime routes due to the closure of the Strait of Hormuz. The Circular has been addressed to all Principal Chief Commissioners / Chief Commissioners of Customs, Customs (Preventive) and Customs & Central Tax, all Principal Commissioners / Commissioners of Customs and Customs (Preventive) and Customs & Central Tax, and all Principal Director Generals / Director Generals under CBIC.
Statutory Background — Section 143AA of the Customs Act, 1962: Section 143AA of the Customs Act, 1962 empowers the Board, with a view to expedite clearance of goods, to prescribe separate procedures or documentation, or relaxations in the procedural requirements, for a class of importers/exporters or for categories of goods, subject to such conditions as may be specified. Several circulars had been issued under the said provision to extend procedural relaxations to the trade in the wake of the closure of the Strait of Hormuz and the resulting disruption to international maritime routes.
Extension of Validity of Earlier Circulars up to 30.06.2026: Upon due consideration of the prevailing circumstances, the Board has decided to extend the validity of the earlier circulars. Accordingly, the facilities extended vide the following circulars shall continue to remain in force up to June 30, 2026:
(i) Circular No. 09/2026-Customs dated March 08, 2026;
(ii) Circular No. 10/2026-Customs dated March 10, 2026;
(iii) Circular No. 12/2026-Customs dated March 17, 2026;
(iv) Circular No. 15/2026-Customs dated March 27, 2026;
(v) Circular No. 19/2026-Customs dated April 10, 2026; and
(vi) Circular No. 21/2026-Customs dated April 15, 2026.
Saving of Other Terms and Conditions: It has been clarified that all other facilities, terms and conditions as stipulated in the said circulars shall remain unchanged, and only the validity period thereof stands extended up to June 30, 2026.
Reporting of Difficulties: Difficulties, if any, faced in the implementation of the Circular may be brought to the notice of the Board for further necessary action. A Hindi version of the Circular shall follow.
Effect of this Circular:
Circular No. 25/2026-Customs ensures continuity of the trade facilitation measures earlier extended under Section 143AA of the Customs Act, 1962, in response to the closure of the Strait of Hormuz and the resultant disruption to maritime trade. By extending the validity of Circulars No. 09, 10, 12, 15, 19 and 21 of 2026-Customs up to June 30, 2026, with all other terms and conditions remaining unchanged, the CBIC has ensured uninterrupted availability of the procedural relaxations and facilitations to importers and exporters affected by the ongoing maritime disruptions.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003325/ENG/Circulars
