circular no 22 2026 dated 04 may 2026

To,
No. 450/23/2026-Cus-lV
Government of India
Ministry of Finance
(Department of Revenue)
Circular No. 2212026-Customs
(Central Board of Indirect Taxes & Customs)
*******
Room No. 16049, Kartavya Bhavan-I,
New Delhi, the 4th May, 2026
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs
(Preventive)/ Customs and Central Tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/
Customs and Central Tax,
All Principal Director Generals/ Director Generals under CBIC.
Subject: Extension of validity of the circulars issued under Section 143AA of the
Customs Act, 1962, to mitigate challenges arising from ongoing disruptions in
maritime routes due to the closure of the Strait of Hormuz -reg.
Madam/Sir,
Kind reference is invited to various circulars issued by the Board under Section 143AA
of the Customs Act, 1962, in view of the ongoing disruptions in maritime routes due to
the dosure of the Strait of Hormuz.
2. In this regard, it is hereby informed that, upon due consideration of the prevailing
circumstances, the Board has decided to extend the validity of the aforesaid circulars ..
Accordingly, the facilities which are extended vide 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 10th April, 2026 and Circular no. 21/2026-Customs dated
15th April, 2026 shall continue to remain in force up to the 1 s
th
May, 2026. All other
facilities, terms and conditions as stipulated in the said Circulars
unchanged.

3. Difficulties, if any, in implementation of this Circular may be brought to the notice of
the Board for further necessary action.
Hindi version will follow.
Y sf i
(Munesh Kumar Meena)
OSD (Cus-lV),
Customs Policy Wing, CBIC