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Circular No.23 /2020-Customs
F. No.473/02/2020-LC
Government of India
Ministry of Finance
Department of Revenue (Central Board of Indirect Taxes & Customs)
HHEKE
North Block, New Delhi
Dated 11' May, 2020
To,
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 15.05.2020 vide Circular 21/2020 dated 21.04.2020
2, In reference to MHA order 40-3/2020-DM-I(A) dated 01.05.2020, wherein the
lockdown was further extended for two weeks with effect from 4‘ 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 30.05.2020. Consequently, the date for submission of proper
bond in lieu of which the undertaking is being temporarily accepted is extended till
15.06.2020. This relaxation will be reviewed by the Board at the end of the lockdown
period.
as 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. $


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