The Ministry of Commerce & Industry, Department of Commerce (SEZ Section), issued Instruction No. 124 (No. K-43022/182/2025-SEZ-Part(1)) dated July 23, 2026, to all Zonal Development Commissioners and Development Commissioners to standardise the sealing procedure for SEZ export containers to ensure uniform acceptance at all gateway ports. The instruction states that SEZ units have been facing operational difficulties due to non-uniform export container sealing practices at gateway ports. Referring to CBIC Circular Nos. 26/2017-Cus., 36/2017-Cus., 37/2017-Cus. and 41/2017-Cus., it notes that self-sealing and RFID e-seals have been permitted for export containers under a risk-based framework and that liner seals affixed by shipping lines are not a substitute for Customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures. Accordingly, it directs that only RFID seals be used on SEZ export containers covered under valid Let Export Orders (LEOs), in terms of CBIC Circular No. 41/2017-Cus. dated October 30, 2017, without insisting on additional sealing requirements, to facilitate uniform acceptance at all gateway ports. The instruction was issued with the approval of the Competent Authority.
No.K-43022/182/2025-SEZ-Part(1)
Government of India
Ministry of Commerce & Industry
Department of Commerce
(SEZ Section)
Instruction No. 124 Dated 23th July, 2026
To. All Zonal Development Commissioners
All Development Commissioners
Subject: Standardization of sealing procedure for uniform acceptance of SEZ export containers at all gateway ports – reg.
Ma’am/Sir,
I am directed to refer to the subject mentioned above and to say that it has come to the notice that SEZ units are facing difficulties at gateway ports due to non-uniform export container sealing practices leading to operational challenges for trade.
2. In this regard, this is highlighted that CBIC, through various Circulars viz. Nos. 26/2017-Cus., 36/2017-Cus., 37/2017-Cus. and 41/2017-Cus., has facilitated trade by permitting self-sealing and the use of RFID e-seals for export containers under a risk-based framework. Also, Liner Seals are generally affixed by Shipping Lines and are not a substitute for Customs-prescribed sealing mechanisms unless specifically recognized under prescribed procedures.
3. Therefore, it is hereby directed to use only RFID seal on SEZ export containers, covered under valid LEOs, in terms of CBIC Circular No. 41/2017-Cus. dated 30.10.2017, without insistence on additional sealing requirements for uniform acceptance at all gateway ports.
4. This issue with the approval of the Competent Authority.
Yours faithfully,
(Prateek Bajpai)
Under Secretary to the Govt. of India
Tel. 011-2303 9939
Email: prateekbajpai.moca@nic.in
Copy to:
The Principal ADG [Kind Attention: Shri Ranjan Khanna,] CBIT&C, DGEP, 8th Floor, Tower-2 Jeevan Bharti Building, Connaught Place, New Delhi — 110 001.
