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of <h1>Customs Act Update: COVID-19 Trade Facilitation Extended; Undertaking Deadline Now May 15, Bond Submission by May 30.</h1> Circular No. 27/2020 revises Circular No. 17/2020 concerning trade facilitation during the COVID-19 lockdown under Section 143AA of the Customs Act, 1962. Initially, a relaxation allowed importers and exporters to submit an undertaking instead of a bond for customs clearance until April 30, 2020. Due to the extended lockdown, this facility is now extended until May 15, 2020, with the proper bond submission deadline moved to May 30, 2020. Undertakings must be submitted via registered email or uploaded on e-sanchit. All other conditions of the original circular remain unchanged. Any implementation issues should be reported to the Additional/Joint Commissioner.
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