Download Document

English
Circular No. 26/2020-Customs
F. No.473/02/2020-LC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
HKEKKE
North Block, New Delhi
Dated 29th May, 2020
£0;
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs
(Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs & Central tax,
Subject: Review of Circular No. 17/2020 dated 03.04.2020 namely,
‘Measure to facilitate trade during the lockdown period- section
143AA of the Customs Act, 1962’- reg.
Madam/Sir,
Kind attention is invited to Board’s Circular No. 17/2020 dated 03.04.2020 on
‘Measure to facilitate trade during the lockdown period- section 143AA of
the Customs Act, 1962’ wherein relaxation was given, in the context of lockdown
announced by the Government due to COVID-19 pandemic, to accept an undertaking
in lieu of a bond required during customs clearance, subject to conditions as
underlined in the circular. The facility was extended till 30.05.2020 vide Circular
23/2020 dated 11.05.2020.
2. In reference to MHA order 40-3/2020-DM-I(A) dated 17.05.2020, wherein
the lockdown was further extended for two weeks with effect from 18th May, 2020,
and taking into consideration that it might take sometime after the end of the
lockdown for the situation to normalise, the Board has decided to further extend the
facility of accepting undertaking in lieu of bond for the period till 15.06.2020.
Consequently, the date for submission of proper bond in lieu of which the
undertaking is being temporarily accepted is extended till 30.06.2020. This
relaxation will be reviewed by the Board at the end of the lockdown period.
25 The conditions underlined in Circular No.17/2020 dated 03.04.2020 stand as
they are.
4. Suitable Trade Notice/ Standing Order may be issued to guide the trade and
industry. Difficulty, if any, faced in implementation of this circular may be brought to
the notice of Board immediately.

peek (Bullo Mamu)
OSD (LC)
circulars no 26 2020 | iKargos