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Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 21/2026-Customs dated 15.04.2026 regarding Procedure to handle export cargo containers off loaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962
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CBIC) issued Circular no. 25/2025-Customs dated 08.10.2025 regarding Implementation of Sea Cargo Manifest Transhipment Regulations (SCMTR), 2018.
CBIC issued Circular no. 22/2025-Customs dated 12.09.2025 for Implementation of Customs (Provisional Assessment) Regulations, 2025
CBIC issued Circular no. 13/2024 – dated 04.09.2024 on the Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in respect of EOUs.