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One-time relaxation measures have been introduced for the Gems...

Automatic 30-day extension for Gems and Jewellery export, re-export and re-import periods under HBP 2023 relaxation measures.

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DGFT April 1, 2026 Circulars
One-time relaxation measures have been introduced for the Gems and Jewellery sector under Chapter 4 of HBP 2023, extending by 30 days the re-export, export, and re-import periods where expiry falls between 01.03.2026 and 31.05.2026. The extension applies automatically from the date of expiry and does not require any separate application, composition fee, amendment, or endorsement. Customs authorities are to permit the relevant export or import activity, subject to verification of the applicable details.

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Acts Income Tax