https://www.taxtmi.com/article/detailed?id=7781 Whether jewellery returned in accompanied baggage is exempt from duty depends on the baggage regime and proof of prior export. The Baggage Rules, 2016 limit duty-free jewellery allowances, exclude jewellery from "personal effects," and remove an earlier concession for previously exported jewellery, increasing reliance on documentary proof. Section 20 treats re-imported goods as generally liable to duty, subject to notifications, while export certificates serve as the primary means to establish duty-free re-import and avoid redemption fines and personal penalties. en-us Mon, 18 Dec 2017 11:00:43 +0530 Wed, 11 Feb 2026 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7781 Whether jewellery returned in accompanied baggage is exempt from duty depends on the baggage regime and proof of prior export. The Baggage Rules, 2016 limit duty-free jewellery allowances, exclude jewellery from "personal effects," and remove an earlier concession for previously exported jewellery, increasing reliance on documentary proof. Section 20 treats re-imported goods as generally liable to duty, subject to notifications, while export certificates serve as the primary means to establish duty-free re-import and avoid redemption fines and personal penalties. Articles Customs - Import - Export - SEZ Mon, 18 Dec 2017 11:00:43 +0530 https://www.taxtmi.com/article/detailed?id=7781