Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export certificate for carrying expensive items by the passengers while traveling to a foreign destination to facilitate its duty free import on return to India.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Export certificate for personal valuables enables duty free re import after customs verification under prescribed documentation and assay rules. An export certificate is issued at the international departure customs counter to allow passengers to carry personal valuable items abroad and to facilitate duty free re import. Passengers must provide two copies of an itemised list, photographs for jewellery, proof of ownership or affidavit plus valuer certificate, notify customs in advance, and present items for inspection after immigration. Customs records details, endorses and retains one copy, and may require assay at passenger expense. On return, presentation of the items and the export certificate permits verification and release; certificates cover only bona fide personal jewellery and are valid for one year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export certificate for personal valuables enables duty free re import after customs verification under prescribed documentation and assay rules.
An export certificate is issued at the international departure customs counter to allow passengers to carry personal valuable items abroad and to facilitate duty free re import. Passengers must provide two copies of an itemised list, photographs for jewellery, proof of ownership or affidavit plus valuer certificate, notify customs in advance, and present items for inspection after immigration. Customs records details, endorses and retains one copy, and may require assay at passenger expense. On return, presentation of the items and the export certificate permits verification and release; certificates cover only bona fide personal jewellery and are valid for one year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
