Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2022

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....n clause (a), for sub-clause (iv), the following sub-clause shall be substituted, namely: - "(iv) precious and semi-precious stones, gold or silver in any form, except to the extent of re-import specified in sub-regulation (4);". (b) after sub-regulation (3), the following sub-regulation shall be inserted, namely: - "(4) These regulations shall also apply to re-import of, - (i) jewellery made of precious metals, whether or not studded or set with precious and semi-precious stones, classified under CTH 7113 but excluding CTSH 71131190 and CTSH 71131960 of the First Schedule of the Customs Tariff Act, 1975(51 of 1975), and (ii) imitation jewellery classified under CTH 7117 of the First Schedule of the Customs Tariff Act, 1975, sold and exported by an exporter using the courier mode through an e-commerce platform and returned through the same platform, using the same mode, subject to conditions and restrictions, as specified in regulation 6A.". 3. In the said regulations, in regulation 3, in sub-regulation (1), after clause (d), the following clause shall be inserted, namely: - "(da) "e-commerce" means buying and sellin....

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....each Courier Bill of Entry filed for such re-import includes item wise details corresponding to the concerned Courier Shipping Bill-V (CSB-V) filed for export; (j) the jewellery item under re-import conforms and corelates to the description filed and other specifications given in the corresponding Courier Shipping Bill-V (CSB-V); (k) total Cost, Insurance and Freight (CIF) value of such re-imports for an IEC holder in a financial year does not exceed 2% of the total FOB value (in INR) of jewellery classified under CTH 7113 (excluding CTSH 71131190 and CTSH 71131960) and imitation jewellery classified under CTH 7117, of the First Schedule of the Customs Tariff Act,1975 exported by that IEC holder in the previous financial year under the courier mode on ECCS or one lakh rupees, whichever is greater; (l) total number of Courier Bills of Entry filed for such re-imports on account of returns, in a financial year, does not exceed 5% of the total number of Courier Shipping Bills (CSB-V) filed by that IEC holder in the previous financial year under Courier mode on ECCS for jewellery classified under CTH 7113 (excluding CTSH 71131190 and CTSH 71131960) and imitati....

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....3 or any other ] (B.1)(iii)( a.4.1)(a)( d) Carat (B.1)(iii)( a.4.1(a)( e) No. of Stones (B.1)(iii)( a.4.1)(b)( a) Name of the stone (B.1) (iii)(a 4.1)(b) (b) Wheth er Natura l or Synthe tic (B.1) (iii)(a .4.1)( b) (c) No. Of Stone s (B.1) (iii)(a .4.1)( b) (d) Coun try of origi n                               If, (B.1)(iii)(b) (B.1)(i ii)(b.1 ) Perce ntage of Silver conte nt (B.1)(i ii)(b.2 ) Wt. of Silver (in gm) (B.1)(i ii)(b.3) Wheth er studde d or set with precio us/sem i- precio us stones (Yes/N o) (B.1)(i ii)(b.3 ) If yes, (a) Diam ond or (b) other precio us or semi- precio us stone (B.1)(iii)(b.3.1)(a) If diamond (B.1)(iii)(b.3.1)(b) If other precious or semiprecious stone (B.1)(iii)(b .3.1)(a)(a) Cut [marquise, princess, pear, oval, heart, emerald or any other ] (B.1)(iii) (b.3.1)(a ) (b) Color [D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z or any o....

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....wing shall be inserted, namely:- "Case of e-commerce Re-import (ix)-19(aa) (A) (B) Whether it is an E- Commerce re-import consignment containing jewellery falling under CTH 7117 or CTH 7113 (Yes/ No) If yes, Item-wise specification corresponding to Column (1): (1) (B.1) General Specifications (2) (i) Item S.No. [of Invoice NO. at column 37 (i) ] (ii) SKU No. (iii) Type of jewellery • Gold • Silver • Artificial jewellery •  Any other precious metal   If, (B.1)(iii)(a) (B.1)(ii i)(a.1) Purity( Karat) [(i)less than 6 or ii)6-24] (B.1)(ii i)(a.2) Hallma rk certific ate (Uploa d if any) (B.1)(ii i)(a.3) Wt. of gold(in gm) (B.1) (iii)(a.4 ) Whethe r studded or set with precious /semi- precious stones (Yes/No ) (B.1)(iii )(a.4.1) If yes, (a) Diamon d or (b) other precious or semi- precious stone (B.1)(iii)(a.4.1)(a) If diamond (B.1)(iii)(a.4.1)(b) If other precious or semiprecious stone (B.1)(iii)( a.4.1)(a) (a) Cut [marquise , princess, pear, oval, heart, emerald or any other ] (B.1)(iii)( ....

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....(a) Diamo nd or (b) other precio us or semi- precio us stone (B.1)(iii)(d.4.1)(a) If diamond (B.1)(iii)(d.4.1)(b) If other precious or semiprecious stone (B.1)(iii )(d.4.1)( a) (a) Cut [marqui se, princess , pear, oval, heart, emerald or any other ] (B.1)(iii )(d.4.1)( a) (b) Color [D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z or any other] (B.1)(iii)(d.4.1) (a) (c)     Clarity     [F,IF,VVS1, VVS2,VS1,VS 2,SI1,SI2,I1,I2, I3 or any other ] (B.1)(iii )(d.4.1)( a) (d) Carat (B.1)(iii )(d.4.1)( a) (e) No. of Stones (B.1)(iii )(d.4.1)( b) (a) Name of the stone (B.1)(iii )(d.4.1)( b) (b) Whethe r Natural or Syntheti c (B.1)(iii )(d.4.1)( b) (c) No. of Stones (B.1)(iii )(d.4.1)( b) (d)   Country of Origin";                             (b) under the sub-heading Shipping Bills Details in case of Re-Import, in the column relating to Item Serial Number in Shipping Bill, fo....