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    <title>Clarification regarding subsequent re-import of unsold jewellery, exported under Para 4.79 &amp; 4.92 of Handbook of procedure 2023</title>
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      <description>Re-import of unsold jewellery exported for exhibition under Handbook export provisions may be cleared by Customs without an import licence despite the import policy change of the relevant tariff lines from free to restricted; Customs clearance should be in compliance with applicable customs provisions.</description>
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