https://www.taxtmi.com/circulars?id=70464 Electronic processing standardises personal-carriage imports and exports of gems, jewellery, and eligible samples or prototypes. Importers and exporters must file electronic Bills of Entry or Shipping Bills marked "Personal carriage" with prescribed passenger and transaction details. Imported or exported parcels are declared, temporarily detained, sealed and stored under Customs control against a detention receipt. Import clearance follows verification, examination where required and duty payment; export parcels are examined, granted Let Export Order, sealed, detained at the airport and released to the passenger before departure under Customs escort. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 17 Jul 2026 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70464 Electronic processing standardises personal-carriage imports and exports of gems, jewellery, and eligible samples or prototypes. Importers and exporters must file electronic Bills of Entry or Shipping Bills marked "Personal carriage" with prescribed passenger and transaction details. Imported or exported parcels are declared, temporarily detained, sealed and stored under Customs control against a detention receipt. Import clearance follows verification, examination where required and duty payment; export parcels are examined, granted Let Export Order, sealed, detained at the airport and released to the passenger before departure under Customs escort. Circulars Customs Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70464