CBIC / GST circular 14/2026-Customs · 27 Mar 2026
Official title
14/2026 : Clarification regarding validity period for self-sealing permission to exporters under Circular No. 26/2017-Customs and Circular No.36/2017-Customs
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs has clarified that the self-sealing facility granted to eligible exporters and merchant exporters under Circular No. 26/2017-Customs and Circular No. 36/2017-Customs does not have a prescribed validity period. The permission remains valid indefinitely unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority due to non-compliance, misuse, or other valid reasons. Field formations are instructed to provide this facility in a facilitative manner while maintaining necessary checks and addressing any instances of misuse in accordance with the law.
What you must do
Key dates
Who is affected
If you do not comply
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, 6th floor, A wing, Kartavya Bhavan, New Delhi 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.
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 The permission shall continue to remain valid unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority due to non-compliance, misuse of the facility, or any other valid reason.
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.
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
