Conditions and restrictions for re-import of returned jewellery exported through the courier mode on an e-commerce platform

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.... Without prejudice to other provisions of these regulations, for re-import of returned jewellery or imitation jewellery specified in sub-regulation (4) of regulation 2, the following conditions and restrictions shall also apply, namely:- (a) the authorised courier files the Courier Bill of Entry for re-import for the same Importer-Exporter Code (IEC) holder and at the same international ....

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....rt is provided in the Courier Bill of Entry and the returned jewellery item is re-imported along with the original packing; (e) exporter, who is re-importing, continues to have a valid IEC and Registration-cum-Membership Certificate (issued by the Gems and Jewellery Export Promotion Council); (f) Free on Board (FOB) value of the jewellery item under re-import was not more than tw....

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....cial 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 n....