Re-import conditions for returned jewellery require matching export records and e-commerce return proof for courier clearance. Re-imports of returned jewellery by courier require filing the Courier Bill of Entry for the same IEC and terminal as the original export, return initiation by the same consignee on the same e commerce platform (with limited exceptions), upload of the platform return confirmation to ECCS, declaration of reason and retention of original packing, matching item descriptions to the original CSB V, EGM reconciliation, valid IEC and RCMC, compliance with specified FOB/value and time limits, itemwise details, aggregate CIF and numeric caps per IEC, tax neutralisation for any export benefit, and identity verification of the jewellery.