Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 14/2026-Customs, bringing much-needed clarity on the validity of self-sealing permissions granted to exporters. No Expiry on Self-Sealing Permission Addressing queries from the trade, CBIC has clarified that self-sealing permission granted to eligible exporters or merchant exporters does not carry any prescribed validity period. Once approved under earlier Circular No. 26/2017-Customs, the facility continues indefi
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FAQ :
No, the CBIC has clarified that self-sealing permission granted to eligible exporters does not have a prescribed validity period and continues indefinitely once approved.
Yes, the self-sealing facility can be withdrawn, suspended, or cancelled by the jurisdictional Customs authority if there is non-compliance with regulations, misuse of the facility, or any other valid reason.
The clarification aims to remove ambiguity regarding the duration of self-sealing permissions, reduce procedural burdens for exporters, ensure continuity in export operations, and promote ease of doing business.
Yes, while the permission is open-ended, it remains valid only if it is not withdrawn, suspended, or cancelled by the customs authority for reasons such as non-compliance or misuse.
CBIC has directed field formations to adopt a facilitative approach in extending this benefit while maintaining necessary checks to prevent misuse and taking strict action in case of violations.
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