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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Circular No. 17/2020-Customs
Room No.49, North Block, New Delhi
Dated 03rd April, 2020
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal
Commissioners/ Commissioners of Customs & Central Tax
Sub.: Measure to facilitate trade during the lockdown period - section
143AA of the Customs Act, 1962 - reg.
Madam/Sir,
Board has received representations from the field formations about difficulty being faced
by importers/ exporters and their authorised Customs Brokers, during the ongoing lockdown
period announced by the Government to prevent the spread of COVID-19 pandemic in the
country, in obtaining notarised stamp papers for furnishing bonds required by Customs in
certain situations during the assessment and clearance of goods. The measures taken by the
Government to prevent the said pandemic are at present in force for a period of 21 days w.e.f
25.03.2020 i.e. till 14.04.2020.
2. In light of the unprecedented situation caused due to COVID-19 pandemic, Board has
decided to take certain measures for a temporary period in terms of section 143AA of the
Customs Act, 1962 with a view to expedite Customs clearance of goods and for maintaining
balance between Customs control and facilitation of legitimate trade.
3. In this regard, Board has approved relaxation of the requirement to submit bonds
prescribed under section 18, section 59 and section 143, and under notifications issued in terms
of section 25 of the Customs Act, 1962, subject to compliance of conditions as listed below in
this Circular.
3.1 While the above-referred lockdown is presently in force till 14.04.2020, considering that
the importer/ exporter may find it difficult to comply with requirement of furnishing bond for
some more time thereafter till the situation normalizes, the said relaxation shall be available up
to 30.04.2020. This relaxation shall however be subject to review by the Board at the end of the
lockdown period i.e. 14.04.2020.
3.2 In the period up to 30.04.2020, Customs field formations may accept request for
submission of an undertaking from the importer/exporter in lieu of a bond prescribed under
the above-mentioned provisions. This relaxation will apply to the following categories of the
importers/exporters:
a. Government/Public Sector Undertakings (Central/State/UT Govts. or
Administrations and their undertakings)
b. Manufacturer/Actual User importer
c. Authorised Economic Operators
d. Status holder
e. All importers availing warehouse facility in terms of section 59 of the Customs
Act, 1962
3.3 Each such relaxation, where requested, should comply with the following conditions:
i. The content of the undertaking should, to the extent possible, be same as the
content of the prescribed bond.
ii. The undertaking should be duly signed by the IEC holder concerned on their
business letter head and submitted by the registered email ID of the IEC holder
or their authorised Customs Broker.
iii. The undertaking should include a commitment from the IEC holder to submit
the proper bond in prescribed format on notarised stamp paper etc. on or before
07.05.2020.
iv. The undertaking will not be treated as a substitute for security, wherever
mandated.
v. The security, where required, shall be furnished in the nature and manner as
deemed fit by the proper officer. Board’s instructions issued from time to time
regarding such security in specific cases should be kept in view in this regard.
vi. In case of warehoused goods, any subsequent movement of goods to another
warehouse under section 67 of the Customs Act, 1962, shall be allowed only to
manufacturer/actual user importer or AEO or Status holders. For requests related
to change of ownership after warehousing, the facility shall be considered only in
cases where the prospective buyer is either manufacturer/actual user importer or
AEO or Status holder.
4. Such relaxation from submitting a bond may also be considered on case to case basis for
any other importer and exporter who requests for the same, with such additional safeguards
over and above those listed in this Circular, as deemed fit by the jurisdictional Commissioner to
safeguard revenue and ensure compliance of the statutory provisions.
5. Importers /Exporters availing this facility shall ensure that the undertaking furnished in
lieu of bond is duly replaced with a proper bond before the stipulated period i.e. 07.05.2020.
Customs field formations shall maintain a record of all cases of relaxation allowed by them.
6. Suitable Trade Notice/ Standing Order may be issued to guide the trade and industry.
Difficulty, if any, faced in implementation of this Circular may be brought to the notice of Board
immediately.
F. No.473/02/2020-LC
(M. Sangha)
Joint Commissioner (Customs)
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