Gem replenishment entitlement percentages for export categories defined, determining licence value based on remaining FOB export value. Prescribes percentage entitlements on the remaining FOB value of exports for categories under the Gem Replenishment Licence: two bands for cut and polished emeralds, rubies and sapphires (with separate rates for uncut/unset stones), a rate for semi precious and synthetic stones, a rate for pearls, and rates for plain gold, silver and platinum jewellery. Entitlement computation guidance permits overall average per carat realisation for diamonds and precious stones and individual basis calculation for semi precious/synthetic stones and pearls; the total forms the Gem Replenishment Licence value.