The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 25/2026-Customs dated 14.05.2026, extended the validity of earlier customs circulars issued under Section 143AA of the Customs Act, 1962 in response to disruptions in maritime routes caused by the closure of the Strait of Hormuz. The circular stated that, after considering the prevailing circumstances, the Board decided that the facilities granted under Circular Nos. 09/2026-Customs dated 08.03.2026, 10/2026-Customs dated 10.03.2026, 12/2026-Customs dated 17.03.2026, 15/2026-Customs dated 27.03.2026, 19/2026-Customs dated 10.04.2026, and 21/2026-Customs dated 15.04.2026 would continue to remain in force up to 30.06.2026. The Board clarified that all other facilities, terms, and conditions prescribed in the earlier circulars would remain unchanged. The circular further stated that any implementation difficulties may be brought to the notice of the Board for necessary action.
No. 450/23/2026-Cus-IV
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
Circular No. 25/2026-Customs | Dated 14th May,2026
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.
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 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, 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 30th June, 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.
Yours faithfully,
(Indrajit Panda)
Under Secretary (Cus-IV),
Customs Policy Wing, CBIC
