When reading Customs Relief Extended Due to Strait of Hormuz, the important part is to keep the core facts intact while presenting the context in a clearer way for readers.
What This Update Means
Readers should treat this as a tax and compliance update, not as personal advice.
Key Reader Takeaways
- The circular addresses continued trade challenges caused by maritime disruptions.
- The Board extended the validity of multiple facilitative circulars without altering existing…
- The Central Board of Indirect Taxes and Customs, under the Ministry of Finance, issued Circular No.
- 22/2026-Customs dated May 4, 2026, extending the validity of earlier circulars issued under Section 143AA of the Customs Act, 1962.
LAMORC DIGITAL Context
The detailed section below preserves the source-backed information so readers can review the full context and important details in one place.
The Central Board of Indirect Taxes and Customs, under the Ministry of Finance, issued Circular No. 22/2026-Customs dated May 4, 2026, extending the validity of earlier circulars issued under Section 143AA of the Customs Act, 1962. These circulars were originally introduced to mitigate challenges arising from disruptions in maritime routes due to the closure of the Strait of Hormuz. The Board has decided that the facilities provided through Circular Nos. 09/2026, 10/2026, 12/2026, 15/2026, 19/2026, and 21/2026 shall continue until May 15, 2026, without any changes to their terms and conditions. The extension aims to ensure continuity in trade facilitation measures amid ongoing disruptions. Field formations have been instructed to report any implementation difficulties to the Board for appropriate action.
No. 450/23/2026-Cus-IV Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes & Customs)
To, 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.
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 closure 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, Cir cular 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 15 th May, 2026. All other facilities, terms and conditions as stipulated in the said Circulars shall remain 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.
(Munesh Kumar Meena) OSD (Cus-IV), Customs Policy Wing, CBIC
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Readers should treat this as a tax and compliance update, not as personal advice.
This article is for general information based on available source information. It should not be considered legal, tax, investment, or financial advice.