Para 4A.32
- Document type
- Procedure
- Reference no.
- 04
- 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 taken on the inputs used as per customs rules and regulations.
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 taken on the inputs used as per customs rules and regulations.