Export Oriented Units domestic-sale concession permits limited jewellery sales into DTA subject to positive NFE and duties.

Export Oriented Units in the gems and jewellery sector may sell jewellery into the Domestic Tariff Area up to ten percent of the Free On Board value of exports of the preceding year, provided they fulfil the requirement of positive Net Foreign Exchange; sales of plain and studded jewellery require payment of duties and taxes as applicable to sales from nominated agencies.

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