Page 91 - ELT_2nd_15th April 2020_Vol 372_Part
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Customs Circulars and Public Notices


               Novel Corona Virus pandemic (COVID-19) — Various
                    measures announced by Government to facilitate trade
                    during the lockdown period under Customs Section
                    143AA — Clarification

                       Subject : Measure to facilitate trade during the lockdown period - Section 143AA
                               of the Customs Act, 1962 - Regarding
                       Board has received representations  from the field formations about
               difficulty being faced by importers/exporters and their authorised Customs
               Brokers, during the ongoing lockdown period announced by the Government to
               prevent the spread of COVID-19 pandemic in the country, in obtaining notarised
               stamp papers for furnishing bonds  required by Customs  in certain  situations
               during the assessment and clearance  of goods. The measures taken by the
               Government to prevent the said pandemic are at present in force for a period of
               21 days w.e.f. 25-3-2020 i.e. till 14-4-2020.
                       2.  In light  of the  unprecedented  situation caused due to COVID-19
               pandemic, Board has decided to take certain measures for a temporary period in
               terms of section 143AA  of the Customs Act, 1962 with a view to expedite
               Customs clearance of goods and for  maintaining balance between Customs
               control and facilitation of legitimate trade.
                       3.  In this regard, Board has approved relaxation of the requirement to
               submit bonds prescribed under section 18, section 59 and section 143, and under
               notifications issued in terms of section 25 of the Customs Act, 1962, subject to
               compliance of conditions as listed below in this Circular.
                       3.1  While the above-referred lockdown  is presently in  force till 14-4-
               2020, considering that the importer/exporter may find it difficult to comply with


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