CBIC / GST circular Circular No. 22/2026-Customs · 04 May 2026
Official title
22/2026 : 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.
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs (CBIC) has extended the validity of several circulars issued under Section 143AA of the Customs Act, 1962, to address ongoing maritime route disruptions caused by the closure of the Strait of Hormuz. The facilities provided under Circulars 09/2026, 10/2026, 12/2026, 15/2026, 19/2026, and 21/2026 are extended until May 15, 2026. All other terms and conditions stipulated in the original circulars remain unchanged.
What you must do
Key dates
Who is affected
No. 450/23/2026-Cus-lV Government of India Ministry of Finance (Department of Revenue) Circular No. 2212026-Customs (Central Board of Indirect Taxes & Customs)
Room No. 16049, Kartavya Bhavan-I, New Delhi, the 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 dosure of the Strait of Hormuz.
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 1 sth May, 2026. All other facilities, terms and conditions as stipulated in the said Circulars unchanged.
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.
Y sf i (Munesh Kumar Meena) OSD (Cus-lV), Customs Policy Wing, CBIC
