Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export certificate for carrying expensive items by the passengers while traveling to a foreign destination to facilitate its duty free import on return to India. - Customs - 1/2016

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX CALICUT COMMISSIONERATE C.R. BUILDING, MANANCHIRA, CALICUT-673001 C.No. VIII/9/1/2016 Dated : 20/07/2016 PUBLIC NOTICE No. 1/2016 CUSTOMS Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export certificate for carrying expensive items by the passengers while traveling to a foreign destination to facilitate its duty free import on return to India. In order to facilitate the passengers carrying gold /silver jewellery and other valuable items to a foreign destination for personal use and not meant for commercial purpose with an intention of bringing it back to India on their return the facility to obtain export certificate is being provided at the Customs counter, Departure area, International Airport, Calicut. PROCEDURE 1. Passenger should bring with him/her two copies of detailed item wise list of valuable items mentioning the particulars for identification of the items at the time of reimport such as description of each item, Model/serial No., make, value etc. In the case of jewellery passenger should bring with him/her 2 sets of clear coloured photographs of each item and two copies of a detailed list incorporating the item wise details of jewellery mentioning the particulars necessary for the identification of the items at the time of re import such as S No., description of the item BIS No., purity, number of pieces, gross weight net weight of gold/silver in terms of 0995/0.999 fineness, value, weight of diamonds, if any present in the item; description of precious/semiprecious stones: if any, along with the weight of the stones, value of the stones, value addition/ labour charges etc, Passenger should also submit a copy of the invoice or a legal document establishing the ownership of the items. If no such document is available, an affidavit stating the source of jewellery, ownership and value must be submitted alongwith a valuation certificate issued by an authorized valuer. Name of the passenger, passport No., destination, date, time and flight No. of onward travel should be mentioned clearly in the list. The passenger may intimate by e-mail ([email protected]/[email protected]) his/her intention to obtain export certificate one day prior to departure furnishing the details of destination, date, time, and flight No, etc. 2. On the date of departure the passenger after completion of immigration formalities should reach the Customs counter with the jewellery/article and detailed list at least two hours before the departure time of the flight. After verifying the same, the Customs officer will enter the details of the passenger such as Name and address of the passenger, Passport No., destination, date, time and flight No., and description, weight, value etc. in the register maintained for the purpose of issuing export certificate. The Customs officer will endorse the two copies of the detailed list stating Exported vide flight No....dated...., and sign with office seal, and shall hand over one copy to the passenger and retain one copy for office purpose. 3. In the case of jewellery, if there is any doubt on the purity of gold the export certificate will be issued after ascertaining the purity of gold by a certified gold smith/assayer and the charges shall be paid by the passenger. 4. On return the passenger shall approach the Customs red channel counter and produce the jewelley/articles along with the copy of export certificate handed over to him by the customs at the time of departure. The Customs officer, after verification/appraisal of the jewellery with the entries in register and detailed list retained at the time of export, if satisfied, shall release the jewellery/articles to the passenger and cancel the export certificate. 5. Export certificate will be issued only for personal bonafide jewellery and not for jewellery in commercial quantity. The certificate shall remain valid for one year. 6. This public notice may be brought to the notice of all concerned. Difficulties faced if any may be brought to the notice of Deputy/Assistant Commissioner on duty at his telephone No.04832713398. (M SREEDHAR REDDY) COMMISSIONER