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          Customs

          Import and export of gems and jewellery

          Import and Export through Courier

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          Courier shipment of gems and jewellery permitted for EOUs, SEZs and DTA, subject to a per consignment value cap. Import and export of gems and jewellery are permitted through courier: imports (including samples) by EOUs and SEZ units are allowed, and exports of cut and polished diamonds, gems and jewellery under any FTP scheme from EOUs, SEZs or DTA are allowed through courier, subject to a per consignment value limit specified by the customs manual.
                            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.

                                  Courier shipment of gems and jewellery permitted for EOUs, SEZs and DTA, subject to a per consignment value cap.

                                  Import and export of gems and jewellery are permitted through courier: imports (including samples) by EOUs and SEZ units are allowed, and exports of cut and polished diamonds, gems and jewellery under any FTP scheme from EOUs, SEZs or DTA are allowed through courier, subject to a per consignment value limit specified by the customs manual.


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