Extension of statutory time limits under customs law grants a uniform extended deadline for filings and compliance during COVID-19. Time limits under the Customs Act, Customs Tariff Act and their Rules and Regulations that fall within the notified lockdown period are uniformly extended pursuant to the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that completion of proceedings, issuance of orders or notices, and filing of appeals, refund applications, returns, reports and similar compliances are treated as extended to the notified extended date without need to apply for individual extensions.