Permission to take out plain semi-finished jewellery to DTA for job-work allowed with return within thirty days and stone restrictions.
Gem and jewellery units in SEZs may take out plain semi-finished jewellery into the DTA for job-work provided the returned goods-finished or semi-finished, including studded jewellery-contain quantity and purity equal to the goods taken out and are brought back within thirty days; diamonds, precious and semiprecious stones and studded jewellery are not permitted out for sub-contracting. The prescribed Board procedure for such removals must be followed, publicity given by public notice, and implementation difficulties reported to the Board.

Default in export realization may trigger licence suspension and IEC freezing unless proof of realization is submitted promptly.
Default in realization of export proceeds under DEPB occurs when exporters fail to submit file-wise proof of realization in the prescribed format; they must submit bank evidence and obtain a closure memo, failing which they will be declared defaulters without further notice. Administrative consequences include stoppage of fresh licence issuance and freezing of the IEC at Customs. A proforma bank certificate is provided to record bank reference, shipping bill details, amounts realised in foreign exchange and rupees, date of realisation and required signatures.