Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export certificate for carrying expensive items by the passengers while traveling to a foreign destination to facilitate its duty free import on return to India.

Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export certificate for carrying expensive items by the passengers while traveling to a foreign destination to facilitate its duty free import on return to India. https://www.taxtmi.com/circulars?id=54862 An export certificate is issued at the international departure customs counter to allow passengers to carry personal valuable items abroad and to facilitate duty free re import. Passengers must provide two copies of an itemised list, photographs for jewellery, proof of ownership or affidavit plus valuer certificate, notify customs in advance, and present items for inspection after immigration. Customs records details, endorses and retains one copy, and may require assay at passenger expense. On return, presentation of the items and the export certificate permits verification and release; certificates cover only bona fide personal jewellery and are valid for one year. en-us Wed, 20 Jul 2016 00:00:00 +0530 Tue, 18 Oct 2016 17:40:00 +0530 TaxTMI RSS Generator Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export certificate for carrying expensive items by the passengers while traveling to a foreign destination to facilitate its duty free import on return to India. https://www.taxtmi.com/circulars?id=54862 An export certificate is issued at the international departure customs counter to allow passengers to carry personal valuable items abroad and to facilitate duty free re import. Passengers must provide two copies of an itemised list, photographs for jewellery, proof of ownership or affidavit plus valuer certificate, notify customs in advance, and present items for inspection after immigration. Customs records details, endorses and retains one copy, and may require assay at passenger expense. On return, presentation of the items and the export certificate permits verification and release; certificates cover only bona fide personal jewellery and are valid for one year. Circulars Customs Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54862