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

Last updated: 30 March 2026

Notice Date : 27 March 2026

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 The facility remains valid indefinitely unless it is withdrawn, suspended, or cancelled by the Customs authority due to non-compliance or misuse.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 India
Ministry of Finance
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.

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 The permission shall continue to remain valid unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority due to non-compliance, misuse of the facility, or any other valid reason.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 instn1ction may be brought to the notice of the Board.

(Indrajit Panda)
Under Secretary, Cus-IV,
Customs Policy Wing

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.