circular no 14 2026 dated 27 mar 2026

To,
Circular No 14/2026-Customs
F.No.450/08/2015-Cus-IV (Pt.)
Government of India
Ministry of Financ_e
Department of Revenue
Central Board of Indirect Taxes & Customs
Hall No 16049, 6
th
floor, A wing,
Kartavya Bhavan, New Delhi
Dated: 27
th
March, 2026
All Principal Chief Commissioners/Chief Commissioners of Customs.
All Principal Commissioners/Commissioners of Customs.
All Principal Directors General/Directors General.
Subject: Clarification regarding validity period for self-sealing permission to exporters
under Circular No. 26/2017-Customs and Circular No.36/2017-Customs.
Madam/Sir,
References have been received from the trade seeking clarification on whether any
validity period is prescribed for the self-sealing permission granted to exporters under the
above-mentioned circulars.
2. The matter has been examined in light of Circular No. 26/2017-Customs dated
01.07.2017 and Circular No.36/2017-Customs dated 28.08.2017. It is hereby clarified that the
facility of self-sealing, once granted to an eligible exporter/merchant exporter in terms of the
circular no.26/2017-Customs dated 01.07.2017, does not have any prescribed validity period.
The permission shall continue to remain valid unless it is specifically withdrawn, suspended,
or cancelled by the jurisdictional Customs authority due to non-compliance, misuse of the
facility, or any other valid reason.
3. Field formations are advised to ensure that the facility is extended in a facilitative
manner while maintaining necessary checks. Any instance of misuse should be dealt with
appropriately in accordance with the law, including withdrawal of the facility where
warranted.
4. Difficulties, if any, in the implementation of this instn1ction may be brought to the
notice of the Board.
(Indrajit Panda)
Under Secretary, Cus-IV,
Customs Policy Wing