4.68
- Document type
- Procedure
- Dated
Proof of Exports
4.68
Proof of Exports
(a) Exporter has to furnish the proof of exports, wherever required for export of gold / silver / platinum jewellery and articles thereof, by furnishing following documents:
(i) Self attested copy of Exporter’s copy of the shipping bill;
(ii) Customs attested Tax invoice for export/supplies as prescribed under GST rules;
(iii) Bank certificate/e-BRC of realization in Appendix 2U.
(Above (a) has been revised vide PUBLIC NOTICE NO. 48/2019, DT. 18/12/2019 )
[OLD- (a) Exporter has to furnish the proof of exports, wherever required for export of gold / silver / platinum jewellery and articles thereof, by furnishing following documents:
(i) E.P copy of the shipping bill;
(ii) Customs attested Tax invoice for export/supplies as prescribed under GST rules;
(iii) Bank certificate/e-BRC of realisation in Appendix 2U.]
(b) 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 export entitlements:
(i) Copy of shipping bill filed by Indian Seller;
(ii) copy of Currency Declaration Form filed by Foreign Buyer with Customs at the time of his arrival; and
(iii) Foreign Exchange Encashment Certificate from Bank.
(c) In addition to this, Personal Carriage on Documents Against Acceptance (DA)/ Cash On Delivery (COD) basis is also allowed. Exporter will have to furnish following documents as proof of exports for claiming export entitlements:
(i) Copy of Shipping Bill filed by Indian Seller; and
(ii) Bank Certificate / e-BRC of Export and Realisation.
(d) Instructions issued by Customs Department in this regard should be followed mutatis mutandis.