Replenishment 4A.28 A Replenishment Authorisation for duty free import <strong>of</strong> consumables,Authorisation fortools, machinery and equipments (as notified by Customs)Import <strong>of</strong>for Jewellery made out <strong>of</strong> precious metals (other than Gold &Consumables etc.Platinum) equal to 2% and for Cut and Polished Diamonds andJewellery made out <strong>of</strong> Gold and Platinum equal to 1% <strong>of</strong> FOBvalue <strong>of</strong> exports <strong>of</strong> the preceding year, may be issued on production<strong>of</strong> Chartered Accountant’s Certificate indicating the exportperformance. However, in case <strong>of</strong> Rhodium finished Silverjewellery, entitlement will be 3% <strong>of</strong> FOB value <strong>of</strong> exports <strong>of</strong>such jewellery. This Authorisation shall be non-transferable andsubject to actual user condition.Personal Carriage <strong>of</strong> 4A.29 Personal Carriage <strong>of</strong> gems & jewellery parcels by <strong>Foreign</strong> BoundGems & JewelleryPassengers from all EOU / SEZ units and all firms in DTA, throughExport ParcelsAirports in Delhi, Mumbai, Kolkata, Chennai, Cochin,Coimbatore, Bangalore, Hyderabad, Jaipur is permitted.Procedure for Personal Carriage <strong>of</strong> exports shall be as prescribedby Customs. Export proceeds shall, however, be realised throughnormal banking channel. For claiming Replenishment in case <strong>of</strong>Personal Carriage <strong>of</strong> Exports by <strong>Foreign</strong> Bound passenger,documents shall be same as mentioned under paragraph 4A.21.2above. Authorised Courier Companies are also permitted tooperate on the above lines.Personal Carriage <strong>of</strong> 4A.30 Personal carriage <strong>of</strong> gems & jewellery import parcels by an IndianGems & Jewellery importer / <strong>Foreign</strong> National may be permitted into all EOUs /Import ParcelsSEZ units and all firms in DTA through airports in Delhi, Mumbai,Kolkata, Chennai, Bangalore, Hyderabad, Jaipur. Procedure willbe same as for import <strong>of</strong> goods by air-freight, except that parcelsshall be brought to Customs by Importer / <strong>Foreign</strong> National forexamination and release. Clearance <strong>of</strong> imports under this schemeshall be as per normal customs clearance procedure.Duty free import 4A.31 Duty free import <strong>of</strong> gems and jewellery samples upto Rs 3 lakhs<strong>of</strong> samplesor 0.25% <strong>of</strong> the average <strong>of</strong> last three years export turnover <strong>of</strong>gems and jewellery items, whichever is lower, shall be allowed ina financial year as per <strong>of</strong> Customs notification.Re-import <strong>of</strong> 4A.32 An exporter <strong>of</strong> plain/ studded precious metal jewellery shall berejected jewelleryallowed to re-import duty free jewellery rejected and returned bybuyer upto 2% <strong>of</strong> FOB value <strong>of</strong> exports in preceding licencingyear (based on CA certified copy <strong>of</strong> export <strong>of</strong> preceding year)with refund <strong>of</strong> any duty exemption/refund/replenishment benefitavailed on inputs used, as per customs rules and regulations.4A.32.1Deleted.90
Diamond & Jewellery 4A.33 Policy for Diamond and Jewellery Dollar Accounts is given inDollar Accountsparagraph 4A.19 <strong>of</strong> FTP. Detailed procedure for its operationwill be notified separately.Import <strong>of</strong> precious 4A.34 Policy for Import <strong>of</strong> precious metal scrap/used jewellery for meltingmetal scrap/usedand re-export <strong>of</strong> jewellery is given in paragraph 4A.21 <strong>of</strong> FTP.jewellery for meltingProcedure is laid as under:and re-export <strong>of</strong> jewelleryImported precious metal scrap / used jewellery shall be allowedto be cleared by Customs subject to the condition:a) that importer files a bond along with Bank Guarantee fora sum equivalent to one and half times customs dutyleviable on said used jewellery/precious metal scrap;b) importer fulfils the export obligation and value addition asnotified by Central Government;c) such import will not be allowed through Hand Baggage.Detailed procedure including value addition requirementand export obligation etc. for operationalisation <strong>of</strong> thefacility under this paragraph shall be notified separatelyby DGFT.Export <strong>of</strong> Diamond, 4A.35 Policy for export <strong>of</strong> diamond, gemstone and jewellery onGemstone & Jewelleryconsignment basis is given in paragraph 4A.23 <strong>of</strong> FTP.on consignment basisDetailed procedure in this regard shall be governed as per therelevant Customs Rules & Regulations. Re-import <strong>of</strong> these items(either in complete or partial lot) exported on consignment basisshall be subject to condition that exporter follows prescribedprovisions <strong>of</strong> relevant customs notification to establish that goodsare the same which were exported.91