Personal carriage of jewellery samples permitted for export promotion with required customs declaration and return or repatriation. Special provisions permit Export Oriented Units in the gems and jewellery sector to import and carry specified precious metals, stones and samples under personal carriage and other duty concessional arrangements subject to prior approval, declaration to Customs, and conditions requiring return of goods or repatriation of sale proceeds through normal banking channels within prescribed periods; temporary removals to the DTA for display or jobwork without duty are allowed provided items are subsequently returned.