Export certificate for jewellery enables duty-free reimport if items are presented to customs and properly valued before departure. The notice reiterates that passengers taking jewellery and other high value articles out of the country should obtain an export certificate by presenting items to customs at Mangalore International Airport in advance for valuation or by producing purchase invoices/valuation certificates from an authorized valuer, so that duty need not be paid on re-import.
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 jewellery enables duty-free reimport if items are presented to customs and properly valued before departure.
The notice reiterates that passengers taking jewellery and other high value articles out of the country should obtain an export certificate by presenting items to customs at Mangalore International Airport in advance for valuation or by producing purchase invoices/valuation certificates from an authorized valuer, so that duty need not be paid on re-import.
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