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TMI BlogSimplified regulatory framework for e-commerce exports of jewellery through Courier modeX X X X Extracts X X X X X X X X Extracts X X X X ..... the implementation of a simplified regulatory framework to facilitate export of jewellery through e-commerce. Subsequently stakeholder consultations, including those with the Express Industry Council of India (EICI), Gems and Jewellery Export Promotion Council (GJEPC), e-commerce operators, members of the trade, officers working in the Directorate General of Export Promotion, Directorate General of Systems and Customs field formations, have been made. 2. The feedback received through the aforesaid consultations showed that a simplified regulatory framework is required for e-commerce exports of jewellery through courier mode. This can be implemented through a standard operating procedure (SOP) for bringing uniformity and certainty on the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e these e-commerce related exports, certain fields have been added in the CSB-V as markers such as website name/URL of the e-commerce operator, payment transaction ID, e-commerce Order No. and date and Jewellery item specifications (for example - stock keeping unit no. (SKU No.), precious metal content or purity and relevant specifications for studded stones i.e. dimensions, quantity, origin, cut, clarity, colour, carat for diamonds and for other precious and semi-precious stones, name/category of stones i.e. natural or synthetic etc.). (iv) CSB-V also has a field for GSTIN of the seller-cum-exporter. Format of CSB-V is being amended for these purposes (notification no. 57/2022-Customs (N.T.) dated 30.06.2022). (v) ECCS provides facilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport through an ICT, with declaration on export package of contents and value as required under Regulation 4(2) of the Courier Regulations. III. Customs Assessment and Examination: (i) Assessment and/or examination will be risk based as processed by the Risk Management System (RMS). However, specific intelligence-based interdiction may be carried out by the Customs. (ii) In the course of such assessment/examination/interdiction, the jewellery under export/package shall also be subjected to X-ray scanning. Notwithstanding this, the goods shall be subjected X-ray scanning at the ICT prior to export. (iii) Examination of the goods/package under export shall be conducted by Customs, under CCTV and preferably in a designated secure area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for import in that country; (c) image of the return confirmation page on the e-commerce platform is uploaded on ECCS while filing Courier Bill of Entry for such re-import. The image of the said e-commerce platform page is required so as to record the return request raised and the reason for 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, that is, the returned jewellery is to be accompanied by its original packing even if it is not contained in it. However, in case of return if the product could not be customs cleared for import in that country, the returned package must be intact. (e) exporter, who is re-importing, conti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 or ten, whichever is greater; (m) notwithstanding paras (k) and (I) above, for the financial year 2022-23, the total CIF value of such re-import for any IEC holder shall not exceed Rs.50,000 and the total number of Courier Bills of Entry of such re-import shall not exceed five; (n) any tax benefit arisen at the time of corresponding export is neutralised; (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. (ii) The monitoring of such r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) to enable such re-imports. VI. Provision of infrastructure at an ICT for secure handling and movement of jewellery consignments: In terms of the Handling of Cargo in Customs Area Regulations, 2009, including its sub-regulations 5(1)(i)(o), 5(1)(ii), 6(1)(d) and 6(1)(e), to facilitate, the Custodian shall provide the following infrastructure at the ICT to ensure secure handling, movement and storage of jewellery exports, and re-imports,: (a) Strong room for safe keeping and separately earmarked secure area for examination; (b) Appropriate equipment such as karat meter, lenses, weighing scale, microscope, bulbs and other such equipment as maybe required for aiding the examination and assessment; and (c) CCTV cameras covering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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