TaxTMI 
TaxTMI 
Procedure for import/export through Personal Carriage
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.... 2. Representations have been received for streamlining and simplification of procedure for personal carriage of commercial cargo, especially for export/ import of gems and jewellery and for prototypes that can reduce time and cost for exports/imports. 3. In this regard, relevant paras of Foreign Trade Policy (FTP), 2023 and Handbook of Procedures (HBP), 2023 may be referred regarding the policy conditions for the import and export of Gems and Jewellery or samples/prototypes (Summary of certain key paras is provided in Annexure-I for ease of reference). 4. The dutiability of export/ import of samples/prototypes through personal carriage is governed by Customs notifications such as 154/94-Cus dated 13.07.1994 (dealing with import of samples, price lists, commercial samples or prototypes imported as baggage or by post, Air or Courier service and prototypes of engineering goods imported as samples for executing or securing export orders), 08/2016-Cus dated 05.02.2016 (dealing with goods imported for display or use at certain listed events) and 52/2003-Cus dated 31.03.2003 relating to EoU may also be referred to. 5. In view of extant legal provisions, CBIC has decided ....
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....rt/import through personal carriage* Sl. No. Para No of FTP/HBP Summary of Policy Conditions Export - Personal Carriage of Gems and Jewellery/ Branded Jewellery 1 4.45 (ii) of FTP (for exhibition abroad) - Personal carriage of gold / silver / platinum jewellery, precious, semi-precious stones, beads and articles and export of branded jewellery is also permitted, subject to conditions as in Handbook of Procedures. 2 4.46 of FTP Personal carriage of gems and jewellery export parcels by foreign bound passengers may be permitted as per the Handbook of Procedures 3 4.87 of HBP Allows personal carriage of gems and jewellery export parcels by foreign bound passengers from EOU and all DTA through 9 airports (Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad and Jaipur). Export Proceeds shall be realised through normal banking channel. 4 4.79 (c) & (d) of HBP (export for exhibitions/export promotion tours) - has value limit of upto US$1 Million/US$ 5 million and time limit of 45/60/90 days,....
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.... his representative may approach the designated place with the original copy of the Detention Receipt and the Bill of Entry number for registration and examination of the goods. 1.4 If there is any change in the details, the Bill of Entry shall be amended. After completion of all the procedures and payment of duties or sum, if any, clearance of the goods on personal carriage will be made. Role of the Passenger: 1.5 At the time of arrival, the passenger shall report at the Red Channel at the airport arrival hall, make a declaration in the Customs Baggage Declaration Form and submit a request for temporary detention of imported goods brought in personal carriage in the format given in Appendix-I attached with this Circular, by providing additional details such as eticket no., PNR number, the importer's IEC (Import Export Code), details of goods, HS Code etc. 1.6 On detention of the goods, the detention receipt shall be received by the passenger which will need to be presented later by the importer for clearance. Role of the Customs Officer: 1.7 The Bill of Entry filed in advance shall be verified by the PAG officer, if selected by RMS, as per the extant pr....
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....ng Bill accordingly. If for any reason, the exporter could not undertake the trip, exporter may follow the procedure as specified by way of public notice for cancellation of Shipping Bill and return of the goods. Role of Passenger: 2.5 On the date of departure, the passenger may arrive early keeping sufficient time (at least 2 hours in addition to time specified by airlines for check-in) and bring the detention receipt. He shall approach Customs office on Departure side after immigration, and present the original Detention Receipt for taking the possession of goods through personal carriage. Role of Customs Officer: 2.6 The shipping bill shall be subject to verification of entries if selected as per the extant procedure. 2.7 The goods are brought to the designated place in the Airport or in Air-cargo complex for export. After examination and clearance, the export goods shall be packed and sealed with Customs seal. The sealed parcel will move to the warehouse in airport under Customs escort. 2.8 In case the exporter presents the goods before 12:00 hrs (noon), then it may be ensured that the goods are provided LEO on the same day. 2.9 On exporter's request ....
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....mination at the factory premises in which case the export parcel will be packed and sealed with Customs seal after examination at the factory premises. In such case, no examination is required at the designated place, unless there is specific intelligence and after LEO, a request may be made for temporary detention of the export goods in the warehouse at the airport in the format given in Appendix-I. On detention of the goods, detention receipt shall be received which is to be presented by the passenger at the time of departure. 4.4 Exporter may present the goods at the designated place before 12:00 hrs (noon) along with all the compliance requirements, so that goods can be given LEO on the same day. 4.5 If for any reason, the details of the flight get changed, the exporter may amend the Shipping Bill accordingly. If for any reason, the exporter could not undertake the trip, exporter may follow the procedure as specified by way of public notice for cancellation of Shipping Bill and return of the goods. Role of Passenger: 4.6 On the date of departure, the passenger may arrive early keeping sufficient time (at least 2 hours in addition to time specified by airlines for ch....