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Procedure

4A.32

Document type
Procedure
Dated

Re-import of rejected jewellery

Re-import of rejected jewellery

4A.32

An exporter of plain/ studded precious metal jewellery shall be allowed to re-import duty free the jewellery rejected and returned by the buyer upto 2% of the FOB value of exports in the preceding licencing year with the refund of any duty exemption/refund/replenishment benefit availed on the inputs used as per customs rules and regulations.

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