CBIC issued clarification measures to facilitate the trade during lockdown, by further extending the facility of accepting undertaking in lieu of bond till June 15, 2020

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As per 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.


The CBIC vide Circular No. 26/2020 – Customs dated May 29, 2020, wherein the lockdown was further extended for two weeks with effect from May 18, 2020, and taking into consideration that it might take sometime after the end of the lockdown for the situation to normalize, 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.

Further, the conditions underlined in Circular No. 17/2020 dated 03.04.2020 stand as they are suitable Trade Notice/ Standing Order may be issued to guide them and.

The Circular can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-26-2020.pdf