Duty free jewellery sales permission: EOUs and EPZ/SEZ units must export or return unsold items and maintain specified documentation. EOUs, EPZ units and Nominated Agencies are authorised to operate duty free airport showrooms for sale of plain and studded jewellery subject to Customs procedure; unsold jewellery after 60 days must be exported or returned and prescribed minimum value addition achieved. Nominated Agencies must provide Customs countersigned sale/unsold statements, agency certificates of parcel values and FIRCs; DTA units claiming replenishment must also submit Customs attested invoices/shipping bills and the specified agency certificate.
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Duty free jewellery sales permission: EOUs and EPZ/SEZ units must export or return unsold items and maintain specified documentation.
EOUs, EPZ units and Nominated Agencies are authorised to operate duty free airport showrooms for sale of plain and studded jewellery subject to Customs procedure; unsold jewellery after 60 days must be exported or returned and prescribed minimum value addition achieved. Nominated Agencies must provide Customs countersigned sale/unsold statements, agency certificates of parcel values and FIRCs; DTA units claiming replenishment must also submit Customs attested invoices/shipping bills and the specified agency certificate.
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