Historical status
Validity ended 30 June 2026. Use this circular only for transactions within its operative period. Check CBIC for any later extension or replacement before acting.
Circular 25/2026-Customs — historical record
This instrument extended specified section 143AA facilitation circulars only through 30 June 2026. It is retained for historical-period analysis and is not a current facilitation authority after that date unless a later official instrument applies.
What changed
This instrument extended specified section 143AA facilitation circulars only through 30 June 2026. It is retained for historical-period analysis and is not a current facilitation authority after that date unless a later official instrument applies.
Application controls
- Open the official record and confirm publication and effective dates.
- Identify the affected provision, tariff item, notification, form or portal service.
- Check whether the change is permanent, temporary, conditional or superseded.
- Apply it only to transactions within the operative period.
- Preserve the prior version for historical-period matters.
Official source
Open official record or source page
Source review date: 2026-07-28.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.