9911796707
TMI BlogCourier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... clause shall be substituted, namely: - "(iv) precious and semi-precious stones, gold or silver in any form, except to the extent of re-import specified in sub-regulation (4);". (b) after sub-regulation (3), the following sub-regulation shall be inserted, namely: - "(4) These regulations shall also apply to re-import of, - (i) jewellery made of precious metals, whether or not studded or set with precious and semi-precious stones, classified under CTH 7113 but excluding CTSH 71131190 and CTSH 71131960 of the First Schedule of the Customs Tariff Act, 1975(51 of 1975), and (ii) imitation jewellery classified under CTH 7117 of the First Schedule of the Customs Tariff Act, 1975, sold and exported by an exporter using the courier mode through an e-commerce platform and returned through the same platform, using the same mode, subject to conditions and restrictions, as specified in regulation 6A.". 3. In the said regulations, in regulation 3, in sub-regulation (1), after clause (d), the following clause shall be inserted, namely: - "(da) "e-commerce" means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii)(b.2 ) Wt. of Silver (in gm) (B.1)(i ii)(b.3) Wheth er studde d or set with precio us/sem i- precio us stones (Yes/N o) (B.1)(i ii)(b.3 ) If yes, (a) Diam ond or (b) other precio us or semi- precio us stone (B.1)(iii)(b.3.1)(a) If diamond (B.1)(iii)(b.3.1)(b) If other precious or semiprecious stone (B.1)(iii)(b .3.1)(a)(a) Cut [marquise, princess, pear, oval, heart, emerald or any other ] (B.1)(iii) (b.3.1)(a ) (b) Color [D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z or any other] (B.1)(iii)(b.3.1)( a) (c) Clarity [F,IF,VVS1, VVS2,VS1,VS2, SI1,SI2,I1,I2,I3 or any other ] (B.1)(iii) (b.3.1(d) Carat (B.1)(iii) (a.3.1)(a ) (e) No. of Stones (B.1)(iii)(b .3.1)(b)(a) Name of the stone (B.1) (iii)(b.3 .1)(b)(b ) Whethe r Natural or Synthet ic (B.1) (iii)(b.3 .1)(b)(c ) No. of Stones (B.1) (iii)(b.3 .1)(b)(d ) Countr y of Origin If, (B.1)(iii)(d) (B.1)( iii)(d. 1) Purit y (B.1)( iii)(d. 2) Name of Certif icate (if any) (B.1)( iii)(d. 3) Wt. of the preci ous metal (in gm) (B.1)(i ii)(d.4 ) Whet her studde d or set with precio us/se mi- precio us stones (Yes/ No) (B.1)(i ii)(d.4. 1) If ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,VVS1, VVS2,VS1,VS2,S I1,SI2,I1,I2,I3 or any other] (B.1)(iii)( a.4.1)(a) (d) Carat (B.1)(iii)( a.4.1)(a) (e) No. of Stones (B.1)(iii)( a.4.1)(b) (a) Name of the stone (B.1)(iii)( a.4.1)(b) (b) Whether Natural or Synthetic (B.1)(iii)( a.4.1)(b) (c) No. of stones (B.1)(iii)( a.4.1)(b) (d) Country Of Origin If, (B.1)(iii)(b) (B.1)( iii)(b. 1) Perce ntage of Silver conte nt (B.1)( iii)(b. 2) Wt. of silver (in gm (B.1)(i ii)(b.3) Wheth er studde d or set in precio us/sem i- precio us stones (Yes/N o) (B.1)(ii i)(b.3.1 ) If yes, (a) Diamo nd or (b) other preciou s or semi- preciou s stone (B.1)(iii)(b.3.1)(a) If diamond (B.1)(iii)(b.3.1)(b) If other precious or semiprecious stone (B.1)(iii) (b.3.1)(a ) (a) Cut [marquis e, princess, pear, oval, heart, emerald or any other] (B.1)(iii) (b.3.1)(a ) (b) Color [D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z or any other] (B.1)(iii)(b.3.1)( a) (c) Clarity [F,IF,VVS1, VVS2,VS1,VS2 ,SI1,SI2,I1,I2,I3 or any other] (B.1)(iii) (b.3.1)(a ) (d) Carat (B.1)(iii) (b.3.1)(a ) (e) No. of Stones (B.1)(iii) (b.3.1)(b ) (a) Name of the stone (B.1)(iii) (b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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