Regulation 6A - Conditions and restrictions for re-import of returned jewellery exported through the courier mode on an e-commerce platform - Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

1 [6A. Conditions and restrictions for re-import of returned jewellery exported through the courier mode on an e-commerce platform. - Without prejudice to other provisions of these regulations, for reimport of returned jewellery or imitation jewellery specified in sub-regulation (4) of regulation 2, the following conditions and restrictions shall also apply, namely:- (a) the authorised courier files the Courier Bill of Entry for re-import for the same Importer-Exporter Code (IEC) holder and at the same international courier terminal, for whom and where the corresponding Courier Shipping Bill (CSB-V) for export for that jewellery item was filed; (b) return e-commerce transaction for the jewellery item is initiated by the same consignee to whom the said jewellery was exported under the corresponding Courier Shipping Bill (CSB-V) and on the same e-commerce platform: Provided that a courier agent or logistics service provider in the country of consignee may also initiate return e-commerce transaction if the product could not be customs cleared for import in that country; (c) image of the return confirmation page on the e-commerce platform is uploaded on Express Cargo Clearance System (ECCS) while filing Courier Bill of Entry for such re-import; (d) the reason of re-import is provided in the Courier Bill of Entry and the returned jewellery item is re-imported along with the original packing; (e) exporter, who is re-importing, continues to have a valid IEC and Registration-cum-Membership Certificate (issued by the Gems and Jewellery Export Promotion Council); (f) Free on Board (FOB) value of the jewellery item under re-import was not more than twenty-five thousand rupees when exported; (g) the Courier Bill of Entry for such re-import is filed no later than forty-five days from the date of corresponding Let Export Order (LEO) of the Courier Shipping Bill for export; (h) the corresponding export stands reconciled by proper filing of Export General Manifest (EGM); (i) each Courier Bill of Entry filed for such re-import includes item wise details corresponding to the concerned Courier Shipping Bill-V (CSB-V) filed for export; (j) the jewellery item under re-import conforms and corelates to the description filed and other specifications given in the corresponding Courier Shipping Bill-V (CSB-V); (k) total Cost, Insurance and Freight (CIF) value of such re-imports for an IEC holder in a financial year does not exceed 2% of the total FOB value (in INR) of jewellery classified under CTH 7113 (excluding CTSH 71131190 and CTSH 71131960) and imitation jewellery classified under CTH 7117, of the First Schedule of the Customs Tariff Act,1975 exported by that IEC holder in the previous financial year under the courier mode on ECCS or one lakh rupees, whichever is greater; (l) total number of Courier Bills of Entry filed for such re-imports on account of returns, in a financial year, does not exceed 5% of the total number of Courier Shipping Bills (CSB-V) filed by that IEC holder in the previous financial year under Courier mode on ECCS for jewellery classified under CTH 7113 (excluding CTSH 71131190 and CTSH 71131960) and imitation jewellery classified under CTH 7117, of the First Schedule of the Customs Tariff Act, 1975 or ten, whichever is greater; (m) notwithstanding anything contained in clauses (k) and (l) , the total CIF value of such reimport for any IEC holder shall not exceed fifty thousand rupees and the total number of Courier Bills of Entry of such re-import shall not exceed five, for the financial year 2022-23; (n) any tax benefit arisen at the time of corresponding export is neutralised; and, (o) identity of the jewellery under re-import is established to be the same as the one exported and it has not been altered or enhanced. ] *************** NOTES:- 1. Inserted vide NOTIFICATION No. 57/2022-Customs (N.T.) dated 30-06-2022