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DUTY EXEMPTION / REMISSION SCHEME

..... neral Provision 4.2 An application for grant of an Advance Authorisation / Advance Authorisation for Annual Requirement / DEPB / DFIA may be made by Registered office or Head office or a branch office or manufacturing unit of eligible exporter, to RA concerned. 4.3 Where applicant is branch office or manufacturing unit(s) of an exporter, it shall furnish self-certified copy of valid RCMC where name of branch office or manufacturing unit is given. Advance Authorisation 4.4 Where SION have been published, an application in ANF 4A, along with documents prescribed therein, shall be submitted to RA concerned. 4.4.1 In case of export of gold /silver / platinum jewellery and articles thereof, quantity, wastage and value addition norms shall be as prescribed in paragraph 4A of FTP and HBP v1. 4.4.2 In case where norms have not been published, an application in ANF 4B, along with prescribed documents, shall be furnished to concerned Norms Committee (NC) at DGFT Headquarters for fixation of Norms. In such cases, original copy of application along with prescribed fee shall be filed with RA concerned and a self attested copy of same shall be filed with NC. Authorisation in such cases shall be .....

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..... able in IEC certificate and follow rules and regulation of Central Excise for job work. Large Taxpayer Units (LTUs) having multiple units, may not follow above job work procedure, after fulfillment of EO. Duty Free material imported or procured against advance authorization can be taken from the port directly to the project site of the project authority as per provision stated in ANF 4A and DOR guide lines. Advance Authorisation for Free of Cost and Paid Material 4.6 For policy in paragraph 4.1.8, a specific endorsement shall be made on exchange control copy of Advance Authorisation disallowing remittances for material being supplied free of cost. All inputs imported shall be utilised in manufacturing of product except wastage. Self Declared Authorisations where SION does not exist 4.7 RA may also issue Advance Authorisations, where SION are not fixed, based on self-declaration and an undertaking by applicant for a final adjustment as per Adhoc / SION fixed by NC. However, no Advance Authorisation shall be issued under this paragraph for import of following products:- i. All vegetable / edible oils classified under Chapter -15 and all types of oilseeds classified under Chapter -12 .....

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..... ance Authorization scheme for taking repeat advance authorizations on self-declared basis. Authorisation in Excess of Entitlement 4.7.3 An applicant shall be entitled for authorisation in excess of entitlement mentioned in paragraph 4.7.1 subject to furnishing of 100% Bank Guarantee to Customs authority to cover exemption from customs duties. A specific endorsement to this effect shall be made on authorisation. Application 4.7.4 Original application with prescribed documents shall be submitted to concerned RA. RA shall forward a copy of application within 7 days from Authorisation issue date to NC for fixation of norms within prescribed time. Undertaking 4.7.5 Applicant shall give an undertaking that he shall abide by norms fixed by NC and accordingly pay duty, together with interest, on unutilised inputs as per norms fixed by NC. However, Authorisation holder has option to undertake additional EO in proportion to excess unutilized inputs. In case application is rejected by NC, authorization holder shall pay customs duty saved along with interest on imported inputs, as notified. However in such cases where the NC decides adhoc norms based on information available to it and the expo .....

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..... on for fuel entitlement for new sectors and modification of the existing entitlement as per General Note for Fuel in HBP v2 would be made to NC along with requisite data in ANF 4B. Modification of SION 4.9 An application for modification of existing SION may be filed before the NC by manufacturer exporter or merchant-exporter, tied to supporting manufacturer, in form given in ANF 4B. Amendment of Export item and inputs 4.10 An application for amendment of an export item or inputs under SION or under Adhoc Norms may be filed by any manufacturer or merchant exporter as per ANF 4B. Applicant would give justification for seeking amendment and same would be considered by Regional Authority with specific approval of Head of office. In case of any major change in input or request for more wastage to that allowed under SION or adhoc norm, same should be referred to NC for ratification. Revision of SION by NC 4.10.1 NC may identify SIONs which in its opinion are required to be reviewed. Exporters are required to submit revised data in ANF 4B for such revision. It is mandatory for industry / exporter(s) to provide production and consumption data etc. as may be required by DGFT / EPC for revi .....

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..... ill be sent to intermediate supplier as well as RA of intermediate supplier. Authorisation holder in such case has an option either to supply intermediate product to the holder of Advance Authorisation or DFIA or to export (physical / deemed) directly. Intermediate supplier can also supply the product(s) directly to the port for export by the ultimate exporter (holder of Advance Authorisation or DFIA). In such cases, shipping bill shall be in the name of the ultimate exporter with the name of intermediate supplier endorsed on it. However, once Electronic message transfer facility among the RAs becomes fully operational, sending copy of invalidation letter / ARO to jurisdictional RA shall not be required. Facility of Advance Authorisation shall be available even in cases where intermediate supplier has supplied or intend to supply material subsequent to fulfilment of EO by exporter holding Advance Authorisation / DFIA from where invalidation letter was issued. Advance Release Order (ARO) 4.14 An application may be made to RA concerned for grant of ARO to procure inputs from indigenous sources / STEs. 4.14.1 Application shall specify: (i) name, description and quantity of items and ( .....

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..... st the Advance Authorisations/ DFIA issued. Before supply of material, nominated agencies should follow same procedure as given in paragraph 4.15.1 above. Facility of Supporting Manufacturer(s)/ Jobber/co-licensee 4.16 Imported material may be used in any unit of holder of Advance Authorisation or Non Transferable DFIA (subject to condition of paragraph 4.5 of this Handbook) or jobber / supporting manufacturer provided same is endorsed on authorisation by RA. If applicant desires to have name of any manufacturer or jobber added to authorisation, he may apply. Such endorsement shall be mandatory where prior import before export is a condition for availing Advance Authorisation / DFIA scheme and authorisation holder desires to have material processed through any other manufacturer or jobber. Upon such endorsement made by RA, authorisation holder and co- authorisation holder shall jointly and severally be liable for completion of EO. Any one of co-authorisation holders may import goods in his name or in joint names. BG/LUT shall also be furnished in their joint names. However if authorisation holder is registered with Central Excise, he has an option of getting names of jobber endorse .....

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..... ainital), Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy, Salem Mallanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar, Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin. 6[Babarpur, Bhadohi, Durgapur (Export Promotion Industrial Park), Kundli, Loni (District Ghaziabad), Mandideep (District Raisen), Raipur, Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar), Patli (Gurgaon).] LCS: Ranaghat , Singhabad , Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Hilly, Chengrabanda, Dawki, Atari, Ghojadanga. 6[Agartala, Amritsar Rail Cargo, Nepalganj Road, Sutarkhandi.] SEZ: As notified by Central Government, any SEZ can be a specified port for import and export. 4.19.1 Commissioner of Customs may permit imports and exports from any other seaport / airport / ICD or LCS . 4.19.2 For imports from Airport / Seaport / ICD / LCS other than port of registration, a TRA shall be issued by the customs authority at the port of registration to customs authority at port of import. Facility of .....

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..... n in CIF value of advance authorisation; (b) enhancement / reduction in CIF value, quantity of inputs, FOB value and quantity of exports of an advance authorization; provided VA after such enhancement does not fall below minimum VA stipulated in FTP and HBP v1 laid thereunder and there is no change in input-output norms and FTP under which advance authorisation was issued. 4[However, in case of advance authorisations issued prior to 27.8.09 under the FTP, 2004-09, the following conditions shall apply for any enhancement in the value of the authorisation: (i) Wherever, exports are subsequent to 27.8.09, enhancement in CIF/FOB values shall be subject to a minimum value addition (VA) of 15% for that component of exports. (ii) Wherever, the exports are prior to 27.8.09, enhancement of CIF/ FOB value shall be subject to a minimum Value addition of 15% or the V.A. declared in the original Advance Authorization application, whichever is lower.] 4.21.1 Request for prorata enhancement in value and quantity may be made either before or after exports. In such cases where there is a change in SION prior to export of said product, pro-rata enhancement shall be given after calculating entitlemen .....

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..... ate. Request(s) for revalidation of Authorisation shall be made in ANF 4E. 5[In case of revalidation of advance authorization issued prior to 27.8.2009, it should be ensured that value addition is maintained at 15% (and as per details mentioned in para 4.1.6 of FTP) or as stipulated in the advance authorization, whichever is higher.] Monitoring of Obligation 4.24 RA, with whom undertaking is executed by Advance Authorisation holder, shall maintain a proper record in a master register indicating starting and closing dates of obligation period and other particulars to monitor EO. Within two months from date of expiry of period of obligation, Authorisation holder shall submit requisite evidence in discharge of export obligation in accordance with paragraph 4.25 below. However, in respect of shipments where six months period (one year in case of status certificate holder and others as per RBI guidelines) for realisation of foreign exchange has not become due, RA shall not take action for non-submission of bank certificate of exports and realisation, provided other document substantiating fulfillment of EO have been furnished. 4.24.1 In case Authorisation holder fails to complete EO or .....

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..... demption, RA shall forward a copy of redemption letter indicating shipping bill number(s), date(s), FOB value in Indian rupees as per shipping bill(s) and description of export product in respect of shipment which were taken into account for the purpose of fulfillment of EO to Customs authority at port of registration. Such details shall also be placed by the Zonal Offices in their website immediately after issuance of export obligation discharge/redemption letter/No Bond Certificate (in case of No BG / LUT facility) and by DGFT Hqr in DGFT website on monthly basis for customs authority to access it from website. Cancellation/ redemption of BG / LUT would be undertaken by Customs within 30 days of issue of Export Obligation Discharge Certificate (EODC) / bond waiver by RA. Ordinarily, redemption of BG / LUT shall not preclude customs authority from conducting random checks and from taking action against Authorisation holder for any misrepresentation, mis-declaration and default detected subsequently. Further RA shall also take action against authorisation holder in case of non-submission of Appendix 23, duly filled in, as stipulated in Paragraph 4.30 below or for any misrepresentat .....

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..... a as above or through EFT mode. Value wise shortfall shall be calculated with reference to actual quantity of exports and FOB value of realisation with reference to prorata quantity of imports and CIF value. For example, if export performance is only 50% quantitywise but import has been for complete CIF value permitted, then value addition would be calculated on a prorata basis, i.e with reference to 50% of CIF value of imports. This would accordingly imply that where Authorisation holder is unable to export, no penalty on valuewise shortfall shall be imposed. (iii) If EO is not fulfilled both in terms of quantity and value, the Authorisation holder shall, for the regularisation, pay as per (i) and (ii) above. (iv) In case an exporter is unable to complete EO undertaken in full and he has not made any import under Authorisation, Authorisation holder will also have an option to get the Authorisation cancelled and apply for drawback after obtaining permission from Customs authorities for conversion of shipping bills to Drawback Shipping Bills. (v) RA shall compare relevant portion of Appendix-23 duly verified and certified by Chartered Accountant with that of norms allowed in Authori .....

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..... ed for a period of at least three years from date of redemption. Consideration of cases against lost EP copy of the Shipping Bills and / or Bank Realisation Certificate 4.30A In case where Original EP copy of Shipping Bill / original BRC has been lost, request for EODC, No BG / LUT condition under Advance Authorisation / DFIA scheme or endorsement of transferability under DFIA scheme can be considered, subject to submission of following documents in lieu of those original documents: a) A duplicate / Customs Certified / Self-attested copy of the shipping Bill in lieu of the original; Duplicate / Bank certified copy of BRC in lieu of original; b) An application fee equivalent to 1% of duty saved amount. However, no fee shall be charged when such document is lost by Government agencies and a documentary proof to this effect is submitted; c) An affidavit by exporter about loss of document and an undertaking to surrender it immediately to concerned RA, if found subsequently; d) An indemnity bond by exporter to the effect that he would indemnify Government for financial loss, if any, on account of duty free import entitlement availed / allowed against lost Shipping Bills / BRC. Customs A .....

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..... unfit for use, may be re-exported, as per DoR guidelines. In such cases 95% of CIF value debited against DFIA for export of such goods, shall be generated by concerned Commissioner of Customs as an Authorisation, containing amount generated and the details of original DFIA.Based on the certificate, a fresh DFIA shall be issued by concerned RA.Fresh DFIA, so issued, shall have same port of registration and shall be valid for a period equivalent to balance period available on date of import of such defective/ unfit goods. Fulfillment of Export Obligation and maintenance of proper accounts of imports 4.36 Provision of paragraph 4.25 above shall apply. Original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation as as prescribed in Appendix-23. These records are required to be sent to concerned RA along with request for bond waiver / redemption / discharge of export obligation/ transferability. Such records should be preserved for a period of at least three years from date of redemption. Transferability of DFIA 4.36A Once export obligation is fulfilled and required documents a .....

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..... se at ports shall maintain a separate record of details of exports made under DEPB. Credit under DEPB and Present Market Value 4.41 In respect of products where rate of credit entitlement under DEPB Scheme comes to 10% or more, amount of credit against each such export product shall not exceed 50% of Present Market Value (PMV) of export product. During export, exporter shall declare on shipping bill that benefit under DEPB Scheme would not exceed 50% of PMV of export product. However PMV declaration shall not be applicable for products for which value cap exists irrespective of DEPB rate of product. Utilisation of DEPB credit 4.42 As notified in FTP. Application for DEPB 4.43 An application for grant of credit under DEPB may be made to RA concerned in ANF 4G alongwith prescribed documents. Agency commission shall be allowed for DEPB entitlement upto 12.5% of FOB value only. FOB value in free foreign exchange shall be converted into Indian rupees as per exchange rate for exports, notified by Ministry of Finance, as applicable on the date of order of Let Export by Customs. 4.43A In respect of consignment exports wherein exporter has declared FOB value on a provisional basis, exporter .....

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..... hs from the date of exports or the date of up linking of EDI shipping bill details in the DGFT website, or within three months from the date of printing / release of shipping bill, whichever is later, in respect of shipments for which claim has been filed. 1[However, in case the application is filed along with BRC, the time period for filing shall be within a period of twelve months from the date of exports or six months from the date of realisation of export proceeds or the date of up-linking of EDI shipping bill details in the DGFT website or within three months from the date of printing / release of shipping bill, whichever is later, in respect of shipments for which claim has been filed.] In case the FOB realisation in free foreign exchange is higher as per BRC than the FOB value in the shipping bill(s) on which original DEPB was issued, supplementary claim shall be filed within a period of six months from the date of realisation, in respect of shipments for which claim has been filed. 4.47 Wherever provisional shipment has been allowed by customs authorities, DEPB against such exports shall be issued only after release of shipping bill by Customs. In such cases, application fo .....

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..... demnify Government for financial loss if any on account of DEPB or other duty credit certificate issued against lost Shipping Bills. Customs authority, before allowing clearance, shall ensure that no DEPB benefit has been availed against same shipping bill. 4.52.1 Claim against lost Shipping Bill shall be preferred within a period of six months from date of release of duplicate copy of shipping bill and any application received thereafter will be rejected. This is subject to the condition that the request for duplicate copy of Shipping Bill to Customs Authority was filed within the time period similar to that mentioned in paragraph 4.46 above. However, if a provisionally assessed DEPB shipping bill is lost, time period for filing an application for DEPB would be six months from the date of release of the finally assessed shipping bill. Loss Of Original Bank Certificate 4.53 In such cases where original Bank Realisation Certificate (BRC) has been lost, the DEPB claim can be considered subject to submission of following documents: a) A duplicate copy of BRC issued by bank authority in lieu of original loss; b) An application fee equivalent to 2% of the DEPB entitlement in respect of .....

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..... ed (by non-mechanised process) indigeneously 3.5% 4.5% d) Any jewellery/articles manufactured by a fully mechanised process and unstudded. 1.25% 1.25% e) Mountings, whether imported or indigenously procured/ manufactured, used in studded jewellery 2.5% 2.5% f) Gold/silver/platinum medallions and coins (excluding coins of nature of legal tender) 0.25% 0.25% g) Findings and mountings manufactured by mechanized process 1.25% 1.25% Value Addition 4A.2.1 Under scheme for export of jewellery, value addition shall be calculated as per paragraph 4A.6 of FTP. Minimum value addition shall be: Sl. No. Item of exports Minimum Value Addition a) Plain gold / platinum / silver jewellery and Articles and ornaments like Mangalsutra containing gold and black beads / imitation stones, except in studded form of jewellery. 3% b) All types of Studded gold / platinum / silver Jewellery and articles thereof. 5% c) Any jewellery / articles manufactured by fully mechanised process 1.5% d) Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) 1.5% e) Gold / silver / platinum findings / mountings manufactured by mechanised process 2.25% 4A.2.2 Entitlement of quantity of g .....

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..... and value addition achieved. If purity of gold/silver/platinum used is same in respect of all or some of items made out from each of these metals for export, exporter may give total weight of gold/silver/ platinum and other details of such similar items which are of same purity. In case of studded items, shipping bill shall also contain description, weight and value of precious/ semiprecious stones/diamonds/ pearls used in manufacture, and weight / value of any other precious metal used for alloying gold/silver. Conditions of Exports 4A.7 Exports shall be allowed by customs authorities provided endorsement made on shipping bill and invoice are correct and value addition achieved is not below minimum prescribed in FTP. Proof of Exports 4A.8 Exporter has to furnish the proof of exports, wherever required for export of gold / silver / platinum jewellery and articles thereof, by furnishing following documents: (a) E.P copy of the shipping bill; (b) Customs attested invoice; (c) Bank certificate of realisation in Appendix 22A. In case of Personal carriage of jewellery by foreign buyer, following documents should be submitted by the exporter/seller as proof of exports for claiming expor .....

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..... t and Foreign Post Office through the Customs House at Mumbai, Calcutta, Chennai, Cochin, Delhi, Jaipur, Bangalore, Kochi, Coimbatore, Ahmedabad, Dabolin Airport, Goa, Hyderabad and Surat (Surat Hira Bourse). Export by courier shall also be allowed through Custom Houses at Mumbai, Calcutta, Chennai, Cochin, Coimbatore, Delhi, Jaipur, Bangalore, Ahmedabad and Hyderabad upto FOB value of Rs.20 lakhs per consignment. Export by Post 4A.13 Policy for export of gems and jewellery parcel by post is in paragraph 4A.16 of FTP. At the time of exports, exporter shall submit following documents: (i) Shipping bills or invoice presented at foreign Post Office; (ii) Certificate from nominated agencies indicating price at which gold/ silver/platinum was booked or given on outright sale basis or loan basis; (iii) Three copies of invoice. Import of Diamonds for Certification/ Grading & re-export 4A.14 This facility has been stated in Paragraph 4A.2 of FTP. At the time of imports of diamonds, the bill of entry shall have the detailed description, including the dimensions /specifications of the diamonds. At the time of re-export after grading/ certification, the Bill of entry details should be end .....

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..... Customs Act. 4A.15.1 Nominated agency/Status Holder/exporter shall be liable to pay customs duty leviable on that quantity which is proved to have been not exported. 4A.15.2 Goods shall be cleared through Customs by nominated agency/ Status Holder/exporter. Even where export order is received by an Associate, goods shall be cleared through Customs by nominated agency only and not Associate. Associate shall, in such cases, authorise nominated agency to act as its agent to file Bill of Entry and shipping bill. 4A.15.3 At time of export, shipping bill presented to Customs shall also contain the following: (i) Name and address of associate/Status Holder/exporter; (ii) An endorsement by nominated agency that export is made against an order received by concerned associate, its date of registration with nominated agency. In case of exports by Status Holder/exporter, a Self Declaration shall be provided to this effect; (iii) Name of Customs House through which gold/ silver/ platinum/plain semi-finished gold/ silver/ platinum jewellery was imported and corresponding Bill of Entry No. and date and date of import. 4A.15.4 Each shipping bill shall be valid for exports only through Customs Hous .....

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..... ngs, findings etc. released against such exports. For direct exports, similar accounts shall also be maintained by Status Holder. Such accounts shall be maintained for a minimum period of three years from date of exports. Export Through Exhibitions /Export Promotion Tours / Export of Branded Jewellery 4A.17 Nominated agencies shall produce to Customs Authorities letter in original or its certified copy, containing Government s approval for holding exhibition/export of branded jewellery. Any other person shall produce to Asst. Commissioner, customs letter in original or its certified copy containing GJEPC s approval for holding exhibitions/ export promotion tour/export of branded jewellery. In case of re-import, such items, on arrival, shall be verified alongwith export documents before clearance. 4A.18 (a) Exports under this scheme shall be subject to following conditions for following modes of export: (i) Export of Gems and Jewellery for holding/ participating in overseas exhibition.Exports under this scheme shall be subject to the following conditions:Items not sold abroad shall be reimported within 60 days of close of exhibition. However in case exporter is participating in more .....

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..... ) Customs attested invoice; (ii) Copy of the approval letter issued by Government/GJEPC; (iii) Certificate from nominated agency/ GJEPC as in Appendix-22F. (c) In case of exhibitions organised by nominated agencies, gold/silver/ platinum shall be imported as replenishment by nominated agencies within 60 days from close of exhibition. 4A.19 Nominated agencies shall maintain a complete account of exports made, goods sold abroad, goods re-imported, and metals purchased abroad and imported into India. Such account shall be maintained for a minimum period of three years from date of close of exhibition. Export Against Supply By Nominated Agencies 4A.20 Exporter may obtain gold/silver/ platinum on following basis:- (i) Replenishment basis after completion of exports; (ii) Outright purchase basis in advance; (iii) Loan basis. Replenishment Basis 4A.21 Exporter may apply to nominated agency for booking of precious metal gold/silver/platinum. Quantity of precious metal booked with nominated agency shall be equivalent to precious metal content in the export product and admissible wastage. 4A.21.1 Applicant shall at the time of booking deposit an earnest money for a minimum amount of 20% of n .....

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..... d agencies shall enforce the BG / LUT. 4A.23.1 Exporter has to pay interest on gold taken on loan basis at the rate as may be specified. 4A.23.2 Export has to be completed within a maximum period of 90 days from date of release of gold on loan basis. No extension for fulfillment of EO shall be allowed. 4A.23.3 Exporter shall be permitted to export jewellery on the basis of a notional rate certificate to be issued by nominated agency / GJEPC. This rate will be based on prevailing Gold/US$ rate and the US$/INR rate in notional rate certificate. Certificate issued by nominated agency/GJEPC should not be older than 7 working days of date of shipment. Value addition will have to be achieved on rate as may be got fixed with buyer and Nominated Agency.Exporter shall have flexibility to fix the price and repay Gold Loan within 180 days from date of export. This price shall be communicated to nominated agencies who will issue a certificate showing final confirmation of the rate to the bank negotiating documents, to ensure export proceeds are realized at this rate. 4A.24 Nominated agencies may accept payment in dollars towards cost of import of precious metal from EEFC account of exporter. E .....

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..... given above, may be made to the concerned RA in ANF 4I. Personal Carriage of Gems & Jewellery Export Parcels 4A.29 Personal Carriage of gems & jewellery parcels by Foreign Bound Passengers from all EOU/SEZ units and all firms in DTA through Airports in Delhi, Mumbai, Kolkata, Chennai, Cochin, Coimbatore, Bangalore, Hyderabad, Jaipur is permitted. Procedure for Personal Carriage of exports shall be as prescribed by Customs. Export proceeds shall, however, be realised through normal banking channel. For claiming Replenishment in case of Personal Carriage of Exports by Foreign Bound passenger, documents shall be same as mentioned under paragraph 4A.21.2 above. Authorised Courier Companies are also permitted to operate on the above lines. Personal Carriage of Gems & Jewellery Import Parcels 4A.30 Personal carriage of gems & jewellery import parcels by an Indian importer/ Foreign National may be permitted into all EOUs/SEZ units and all firms in DTA through airports in Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad Jaipur. Procedure will be same as for import of goods by air-freight except that parcels shall be brought to Customs by Importer / Foreign National fo .....

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