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    <title>REPLENISHMENT FOR GEM &amp; JEWELLERY</title>
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    <description>Replenishment entitlement is granted as a percentage of the FOB value for specified exported gem and jewellery categories, each linked to defined eligible import inputs. Classification rules determine applicable entries (including treatment of necklaces, palladium content, and synthetic/imitation stone thresholds). Replenishment of uncut/unset studding materials is allowed proportionate to declared FOB content and customs attestation, with documentation requirements varying by entry and certain items exempt from customs attested invoices.</description>
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