Clarification regarding validity period for self-sealing permission to exporters under Circular No. 26/2017-Customs and Circular No.36/2017-Customs. 


Quick Summary
This notification clarifies the validity period for self-sealing permission granted to exporters under Customs Circulars No. 26/2017 and 36/2017. It confirms that once granted, this permission does not have a set expiry date. The facility remains valid indefinitely unless it is withdrawn, suspended, or cancelled by the Customs authority due to non-compliance or misuse.

Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes Customs Hall No 16049, 6th floor, A wing,Kartavya Bhavan, New DelhiDated: 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.3
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FAQ :

The self-sealing permission granted to eligible exporters under Circular No. 26/2017-Customs does not have a prescribed validity period and remains valid indefinitely.

The clarification pertains to self-sealing permission granted under Circular No. 26/2017-Customs and Circular No. 36/2017-Customs.

The permission can be withdrawn, suspended, or cancelled by the jurisdictional Customs authority if there is non-compliance, misuse of the facility, or any other valid reason.

Field formations are advised to extend the self-sealing facility in a facilitative manner while maintaining necessary checks and to deal with any instances of misuse appropriately.

 
Notification No : ircular No 14/2026-Customs
Source : https://taxinformation.cbic.gov.in/view-pdf/1003314/ENG/Circulars



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