Circular No. 25/2026-Customs, Dated 14-05-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular extending the validity of earlier circulars issued under Section 143AA of the Customs Act, 1962 in view of the continuing disruptions in maritime trade routes caused by the closure of the Strait of Hormuz.
1. Extension of Existing Customs Facilitation Measures
CBIC has clarified that the facilities and relaxations provided under the following circulars shall continue to remain in force up to 30-06-2026:
- 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
The extension has been granted considering the ongoing logistical and operational challenges affecting international maritime transportation.
2. Facilities and Conditions to Continue Unchanged
The circular specifically states that all other facilities, procedural relaxations, terms and conditions prescribed under the above-mentioned circulars shall continue without any modification.
Accordingly, stakeholders may continue to avail the benefits and facilitation measures already provided under the earlier circulars until the revised validity period.
3. Purpose of the Extension
The extension aims to provide continued trade facilitation and operational relief to importers, exporters and other stakeholders affected by disruptions in shipping routes and cargo movement arising from the closure of the Strait of Hormuz.
The measure is intended to minimise supply chain disruptions and support smooth customs clearance processes during the prevailing situation.
4. Implementation Issues and Clarifications
CBIC has further clarified that any difficulties faced in implementation of the circular may be brought to the notice of the Board for consideration and necessary action.
5. Legal Basis of the Circular
The circular has been issued under Section 143AA of the Customs Act, 1962, which empowers the Board to prescribe procedures and provide measures for trade facilitation through automated systems and electronic processing mechanisms.