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Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export certificate for carrying expensive items by the passengers while traveling to a foreign destination to facilitate its duty free import on return to India.

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..... F THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX CALICUT COMMISSIONERATE C.R. BUILDING, MANANCHIRA, CALICUT-673001 C.No. VIII/9/1/2016 Dated : 20/07/2016 PUBLIC NOTICE No. 1/2016 CUSTOMS Central Board of Excise and Customs vide Circular No. 02/2002 dated 08/01/2002 (Earlier circular No.66/96-Cus dated 26/12/1996) provides for the facility to obtain export ce .....

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..... e of jewellery passenger should bring with him/her 2 sets of clear coloured photographs of each item and two copies of a detailed list incorporating the item wise details of jewellery mentioning the particulars necessary for the identification of the items at the time of re import such as S No., description of the item BIS No., purity, number of pieces, gross weight net weight of gold/silver in te .....

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..... e day prior to departure furnishing the details of destination, date, time, and flight No, etc. 2. On the date of departure the passenger after completion of immigration formalities should reach the Customs counter with the jewellery/article and detailed list at least two hours before the departure time of the flight. After verifying the same, the Customs officer will enter the details of the p .....

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..... h the copy of export certificate handed over to him by the customs at the time of departure. The Customs officer, after verification/appraisal of the jewellery with the entries in register and detailed list retained at the time of export, if satisfied, shall release the jewellery/articles to the passenger and cancel the export certificate. 5. Export certificate will be issued only for personal .....

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