The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 14/2026-Customs dated 27 March 2026, clarified that no specific validity period is prescribed for the self-sealing permission granted to exporters under earlier circulars. Once granted to eligible exporters or merchant exporters, the self-sealing facility remains valid indefinitely unless it is withdrawn, suspended, or cancelled by the jurisdictional Customs authority due to non-compliance, misuse, or other valid reasons. The clarification was issued in response to trade queries seeking certainty on the duration of such permissions. The circular further directs field formations to adopt a facilitative approach while ensuring appropriate checks and monitoring mechanisms. Authorities are empowered to take action, including withdrawal of the facility, in cases of misuse. Overall, the clarification provides regulatory certainty, reduces administrative burden for exporters, and reinforces accountability by linking continuation of the facility to compliance with applicable laws.
F.No.450/08/2015-Cus-IV (Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
Circular No. 14/2026 – Customs | Dated: 27th March, 2026
To,
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 The permission shall continue to remain valid unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority due to non-compliance, misuse of the facility, or any other valid reason.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 instruction may be brought to the notice of the Board.
(Indrajit Panda)
Under Secretary,
Cus-IV, Customs Policy Wing
