https://www.taxtmi.com/circulars?id=12099 Licensed public/private bonded warehouses may store specified imported gems and jewellery in SEZ/DTA for re-export or clearance subject to a minimum Value Addition of 5%. The scheme applies at designated airports/cargo complexes, waives certain physical control requirements, and allows GEM REP authorisations and SEZ/EOU clearances under prescribed procedures. Warehouse licence holders must maintain custody, effect physical delivery against duty-assessed ex-bond Bills of Entry, and keep Bond/Stock Account registers and Stock Cards in the proforma annexed, recording transactions with authorised signatures. en-us Wed, 06 Mar 2013 00:00:00 +0530 Wed, 11 Feb 2026 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=12099 Licensed public/private bonded warehouses may store specified imported gems and jewellery in SEZ/DTA for re-export or clearance subject to a minimum Value Addition of 5%. The scheme applies at designated airports/cargo complexes, waives certain physical control requirements, and allows GEM REP authorisations and SEZ/EOU clearances under prescribed procedures. Warehouse licence holders must maintain custody, effect physical delivery against duty-assessed ex-bond Bills of Entry, and keep Bond/Stock Account registers and Stock Cards in the proforma annexed, recording transactions with authorised signatures. Circulars Customs Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=12099