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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 Cu
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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The permission can be withdrawn, suspended, or cancelled by the jurisdictional Customs authority if there is non-compliance, misuse of the facility, or any other valid reason.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.
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Notification No : ircular No 14/2026-CustomsPublished in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1003314/ENG/Circulars