A simplified regulatory framework for e-commerce exports of jewellery through courier mode has been issued on 30.06.2022 by the Central Board of Indirect Taxes and Customs (CBIC) in the form of a Standard Operating Procedure (SOP).

The SOP details the handling, movement and procedural aspects for such exports, based on electronic declarations, through International Courier Terminals.

The framework keeps in view the need for uniformity of action by Customs that brings certainty for the trade. It also addresses a unique requirement of the e-commerce Eco-system for re-import of rejects in certain cases to the prescribed extent.

It may be recalled that the implementation of simplified framework was announced by Union Finance Minister Smt. Nirmala Sitharaman in this year's Budget speech. Following this, the CBIC held wide-ranging consultations with stakeholders, such as industry associations, members of the trade, e-commerce operators, authorised couriers and the customs field formations, before finalizing the SOP. A period of one month has been provided for transition. The first phase begins with exports through Bengaluru, Delhi and Mumbai locations.

Click CBIC Circular No 09/2022-Customs dated 30.06.2022 to view the SOP and Notification.

Simplified e commerce jewellery export rules enable courier mode shipments under electronic declaration SOP with provisions for re import of rejects. The SOP establishes a simplified regulatory framework for e commerce jewellery exports by courier, prescribing handling, movement and procedural requirements based on electronic declarations through International Courier Terminals, promoting Customs uniformity and certainty for trade, including provisions for re import of rejects; implementation follows stakeholder consultations with a one month transition and phased rollout in selected locations.