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)
Circular No. 22/2026-Customs | Dated: 4th 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 15th 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.
Yours faithfully,
(Munesh Kumar Meena)
OSD (Cus-IV),
Customs Policy Wing, CBIC
