https://www.taxtmi.com/acts?id=40869 Re-import of returned jewellery or imitation jewellery through courier mode requires filing by the authorised courier for the same IEC holder and original courier terminal, with documented linkage to the corresponding export. The return must be evidenced on the same e-commerce platform, declared on ECCS with its reason, and ordinarily returned in original packing. The exporter must hold valid registrations, comply with prescribed filing timelines and annual value and number limits, neutralise export tax benefits, and establish that the item is unchanged and identical to that exported. en-us Fri, 01 Jul 2022 15:09:47 +0530 Fri, 07 Aug 2026 14:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40869 Re-import of returned jewellery or imitation jewellery through courier mode requires filing by the authorised courier for the same IEC holder and original courier terminal, with documented linkage to the corresponding export. The return must be evidenced on the same e-commerce platform, declared on ECCS with its reason, and ordinarily returned in original packing. The exporter must hold valid registrations, comply with prescribed filing timelines and annual value and number limits, neutralise export tax benefits, and establish that the item is unchanged and identical to that exported. Act-Rules Customs Fri, 01 Jul 2022 15:09:47 +0530 https://www.taxtmi.com/acts?id=40869