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<h1>Customs Act Section 143AA: Trade Facilitation Measures Extended to May 15, 2020, Due to COVID-19 Lockdown.</h1> The circular addresses the extension of measures to facilitate trade during the COVID-19 lockdown, specifically under section 143AA of the Customs Act, 1962. Initially, a relaxation allowed accepting undertakings instead of bonds for customs clearance until April 30, 2020. Due to the extended lockdown until May 3, 2020, this facility is now extended until May 15, 2020. Undertakings must be submitted via registered email of the IEC holder or authorized Customs Broker, and may also be uploaded on e-Sanchit. Other conditions from Circular No. 17/2020 remain unchanged. Any implementation difficulties should be reported to the Commissioner.