Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Conditions and restrictions for re-import of returned jewellery exported through the courier mode on an e-commerce platform

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o 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 an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned 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 Entr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding 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 ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates