E commerce re import rules for returned jewellery: new courier conditions require matching platform, IEC, documentation and caps. Amendment permits re-import of jewellery and imitation jewellery originally exported via e-commerce courier mode, subject to conditions: same IEC and courier terminal, return initiated by the original consignee on the same platform (with limited exception), upload of e commerce return confirmation on ECCS, matching original packing and documentation, valid IEC and membership certificate, adherence to filing timelines and export reconciliation, item-wise correspondence and identity verification, aggregate annual value and count caps, and neutralisation of export tax benefits.