Measures to facilitate Trade during the lockdown period –Section 143AA of the Customs Act,1962–amendment of Public Notice No. 56/2020 dated 04.04.2020

Circular No. ES/177/2020-21 3rd June, 2020

To: Members of the Council

Sub: Measures to facilitate Trade during the lockdown period –Section 143AA of the Customs Act,1962–amendment of Public Notice No. 56/2020 dated 04.04.2020

Dear Member,

Air Cargo Complex (Sahar) has issued Public Notice No. 87/2020 dated 30th May, 2020 on the above subject.

Your kind attention is invited to Public Notice No. 56/2020 dated 4th April, 2020, as amended vide Public Notice No. 68/2020 dated 23rd April, 2020, and Public Notice No. 84/2020 dated 21st May, 2020 on 'Measures to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962', wherein relaxation was given to accept an undertaking in lieu of a bond required during customs clearance upto 30th May, 2020, subject to conditions as underlined in the Board Circular No. 17/2020-Cus dated 03.04.2020 as amended vide Circular No. 21/2020-Cus dated 21.04.2020 and Circular No. 23/2020-Cus dated 11th May, 2020. The date for submission of proper bond in lieu of which the undertaking was being temporarily accepted was extended till 15th May, 2020.

In view of Board’s Circular No. 26/2020-Cus dated 29th May, 2020, further extending acceptance of undertaking in lieu of a bond required during customs clearance upto 15th June, 2020, the date for submission of proper bond in lieu of which the undertaking was being temporarily accepted has been further extended till 30th June, 2020. This relaxation will be reviewed by the CBIC at the end of the lockdown period.

Furthermore, in reference to para 3.3 (ii) of Circular No. 17/2020 dated 03.04.2020, the undertaking in lieu of bond is to be submitted by the registered email ID of the IEC holder or their authorised Customs Broker. In addition to this requirement, the members of Trade shall also “upload the undertaking on e-Sanchit”.

With the exception of the above, all other conditions underlined in Circular No.17/2020 –Cus dated 3rd April, 2020 stand as they are. The earlier Public Notice No. 56/2020 dated 4th April, 2020 stands modified to the above extent.