TaxTMI 
TaxTMI 
Simplified regulatory framework for e-commerce exports of jewellery through Courier mode
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....Directorate General of Systems and Customs field formations, have been made. 2. The feedback received through the aforesaid consultations showed that a simplified regulatory framework is required for e-commerce exports of jewellery through courier mode. This can be implemented through a standard operating procedure (SOP) for bringing uniformity and certainty on the process and steps to be followed to facilitate such exports via International Courier Terminals (ICTs). Accordingly, an SOP in the following paras has been formulated. To accommodate the e-commerce business need, it incorporates a re-import process for returns of jewellery. For this, the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (hereafter referred as Courier Regulations) have also been suitably amended vide Notification No. 57/2022-Customs (N.T.) dated 30.06.2022. The SOP is applicable on e-commerce export of jewellery made of precious metals (whether or not studded or set with precious or semi-precious stones) falling under CTH 7113 (excluding parts of jewellery falling under CTSH 71131190 and CTSH 71131960) and imitation jewellery falling ....
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....e said documents, i.e. photo/image would aid in identifying the goods. (vi) A provision is made for additional support to the Customs clearance process by way of uploading other documents that aid identification/valuation of the jewellery item under export. To illustrate, a corresponding certification, say, Hallmark (recognized by Bureau of Indian Standards), if available, may be chosen to be uploaded. II. Producing the goods at the ICT for exports: (i) The authorized courier shall produce the export goods to the proper officer of Customs as required under Regulation 6 of the Courier Regulations. (ii) Prior to (i) above, on conclusion of an e-commerce sale, the exporter will hand over the export goods to the authorized courier for export through an ICT, with declaration on export package of contents and value as required under Regulation 4(2) of the Courier Regulations. III. Customs Assessment and Examination: (i) Assessment and/or examination will be risk based as processed by the Risk Management System (RMS). However, specific intelligence-based interdiction may be carried out by....
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....t is provided in the Courier Bill of Entry and the returned jewellery item is re-imported along with the original packing, that is, the returned jewellery is to be accompanied by its original packing even if it is not contained in it. However, in case of return if the product could not be customs cleared for import in that country, the returned package must be intact. (e) exporter, who is re-importing, continues to have a valid IEC and Registration-cum-Membership Certificate (issued by the GJEPC); (f) FOB value of the jewellery item under re-import was not more than Rs. 25,000 when exported; (g) the Courier Bill of Entry for such re-import is filed no later than 45 days from the date of corresponding Let Export Order (LEO) of the Courier Shipping Bill for export; (h) the corresponding export stands reconciled by proper filing of Export General Manifest (EGM); (i) each Courier Bill of Entry filed for such re-import includes item-wise details corresponding to the concerned Courier Shipping Bill number(s) (CSB-V) filed for export; (j) the jewellery item under re-impo....
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....red with the image of 'product listing page' of the same platform uploaded while filing the Courier Shipping Bill. These details and matching will facilitate the identification process. (iv) Such re-imports of returns will undergo 100% examination. Amongst other necessary checks, details mentioned in the corresponding Courier Shipping Bill and supporting documents uploaded on ECCS at the time of export will be matched. (v) Duty exemption may be claimed on re-import of return in accordance with corresponding exemption notification, e.g. Notification No. 45/2017-Customs, if the requirements under the Courier Regulations/this SOP are also met. (vi) Suitable amendments have been made to the Courier Regulations (notification no. 57/2022-Customs (N.T.) dated 30.06.2022) to enable such re-imports. VI. Provision of infrastructure at an ICT for secure handling and movement of jewellery consignments: In terms of the Handling of Cargo in Customs Area Regulations, 2009, including its sub-regulations 5(1)(i)(o), 5(1)(ii), 6(1)(d) and 6(1)(e), to facilitate, the Custodian shall provide the ....