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    <description>Condition (o) for TRQ authorisations under Tariff Heading 7108 is substituted to require the Importer Exporter Code (IEC) of nominated agencies or qualified jewellers and the GSTIN of the jewellery manufacturer to whom the TRQ is issued; TRQ importers must follow the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. TRQ imports of ITC(HS) 71081200 under the India UAE CEPA may be effected through qualified jewellers using the India International Bullion Exchange.</description>
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