Undertaking in lieu of bond extended for customs clearance, with deferred bond submission and option for electronic upload. Temporary acceptance of an undertaking in lieu of bond for customs clearance is extended until fifteen May, with the deadline for submission of the proper bond deferred until thirty May; undertakings must be submitted from the registered IEC email or authorised broker and may also be uploaded on e Sanchit. All other conditions of the earlier circular remain unchanged and the Board will review the relaxation at the end of the lockdown period.