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    <title>REPLENISHMENT FOR GEM &amp; JEWELLERY</title>
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    <description>Appendix 4F sets percentage replenishment entitlements of import items tied to specific gem and jewellery export categories, with rates based on FOB value. Eligible import inputs are listed per export product; replenishment of unset/uncut studding materials is allowed proportionally to their exporter-declared and customs-attested FOB content, interchangeability is prohibited, and particular thresholds and valuation exclusions (notably for palladium and synthetic content) and invoice attestation rules govern entitlement.</description>
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