https://www.taxtmi.com/notifications?id=138627 Courier re-import of eligible jewellery and imitation jewellery returned through the same e-commerce platform and courier mode is permitted subject to prescribed conditions. The authorised courier must file the re-import entry for the same exporter and terminal, link the return to the corresponding export, upload return confirmation, state the reason for return, and establish that the item is unchanged and identifiable as the exported item. The framework requires valid exporter registrations, export reconciliation, filing within the prescribed period, compliance with value and frequency ceilings, and neutralisation of export-related tax benefits. en-us Thu, 30 Jun 2022 00:00:00 +0530 Wed, 29 Jul 2026 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138627 Courier re-import of eligible jewellery and imitation jewellery returned through the same e-commerce platform and courier mode is permitted subject to prescribed conditions. The authorised courier must file the re-import entry for the same exporter and terminal, link the return to the corresponding export, upload return confirmation, state the reason for return, and establish that the item is unchanged and identifiable as the exported item. The framework requires valid exporter registrations, export reconciliation, filing within the prescribed period, compliance with value and frequency ceilings, and neutralisation of export-related tax benefits. Notifications Customs Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138627