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of <h1>Customs Act Section 143AA: Temporary Bond Substitutions for Trade Facilitation During COVID-19 Lockdown Extended to June 30, 2020.</h1> The circular reviews measures under Circular No. 17/2020 aimed at facilitating trade during the COVID-19 lockdown by allowing undertakings in place of bonds for customs clearance under Section 143AA of the Customs Act, 1962. This relaxation, initially extended by Circular 23/2020, aligns with the Ministry of Home Affairs order extending the lockdown from May 18, 2020. The acceptance of undertakings instead of bonds is valid until June 30, 2020, with a review planned post-lockdown. The circular advises stakeholders to inform their constituents and report any issues to the customs office.
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