The Department of Commerce, Ministry of Commerce and Industry, Government of India, has issued Instruction No. 124, bearing File No. K-43022/182/2025-SEZ-Part(1) dated July 22, 2026, to standardise the sealing procedure for Special Economic Zone (SEZ) export containers and ensure their uniform acceptance at all gateway ports. The Instruction has been addressed to all Zonal Development Commissioners and Development Commissioners.
The Instruction has been issued following reports that SEZ units were facing difficulties at gateway ports due to non-uniform export-container sealing practices. Such variations were creating avoidable operational challenges for exporters and affecting the smooth movement of export consignments.
The Department has noted that the Central Board of Indirect Taxes and Customs (CBIC), through Circular Nos. 26/2017-Cus., 36/2017-Cus., 37/2017-Cus. and 41/2017-Cus., has facilitated trade by permitting self-sealing and the use of Radio Frequency Identification (RFID) e-seals for export containers under a risk-based framework.
It has also been clarified that liner seals, which are generally affixed by shipping lines, cannot substitute Customs-prescribed sealing mechanisms unless they are specifically recognised under the applicable procedures.
Under Instruction No. 124, SEZ export containers covered by valid Let Export Orders (LEOs) are required to use only RFID seals in accordance with CBIC Circular No. 41/2017-Cus. dated 30 October 2017.
Gateway ports shall not insist upon any additional sealing requirement for such containers. The measure is aimed at ensuring uniform implementation of the prescribed sealing procedure across ports and preventing delays caused by differing local practices.
The standardised procedure is expected to reduce procedural ambiguity, improve predictability for SEZ exporters, minimise operational delays and further promote ease of doing business in India’s export ecosystem.
The Instruction has been issued with the approval of the Competent Authority and communicated to all concerned authorities for necessary compliance.
The Instructions can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/Instruction-No.-124.pdf
