Amendments in import-export procedures for jewellery through courier

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Courier Imports and Exports (Electronic declarations and Processing) Amendment Regulations 2022

Courier Imports and Exports (Electronic declarations and Processing) Regulations 2010

These regulations shall apply for assessment and clearance of imported or export goods, carried by an Authorised Courier by air, on behalf of a consignee or consignor at such Customs airports and in such form and to such extent, as the Board may, by notification, declare for the purposes of these regulations in this behalf. These rules will be applicable from the date of its notification in the officeial gazzete (i.e. 30th June, 2022)

CBIC has issued notification no. 57/2022-Customs (N.T.)  

The article explains above notification as follows:

  1. Substitution of sub clause (iv) of Regulation 2(2)(a) – related to exception of re-import
  2. Sub-regulation 4 is inserted – related to re-import
  3. New sub clause (da) is inserted after  Regulation 3(1)(d) – definition of “E-Commerce”
  4. New Regulation 6A is inserted – related to conditions and restrictions of re-import

Reimports of physically damaged or defective Jewellery exported through courier mode are permitted subject to several conditions to keep menace makers at bay. Such restrictions are imposed to ensure that the original consignee returns initially shipped damaged goods to the original exporter within a short span of time,

Above points are explained briefly as follows:

1) Substitution of sub clause (iv) of Regulation 2(2)(a) – related to exception of re-import

Old sub clause (iv)

New sub clause (iv)

“precious and semi-precious stones, gold or silver in any form”

“precious and semi-precious stones, gold or silver in any form, except to the extent of re-import specified in sub-regulation (4)”

2)    Sub-regulation 4 is inserted as follows:

       Sub-regulation 4 shall also apply to re-import of;

  1. jewellery made of precious metals, whether or not studded or set with precious and semi-precious stones, classified under CTH 7113 but excluding CTSH 71131190 and CTSH 71131960 of the First Schedule of the Customs Tariff Act, 1975(51 of 1975), and
  2. imitation jewellery classified under CTH 7117 of the First Schedule of the Customs Tariff Act, 1975, sold and exported by an exporter using the courier mode through an e-commerce platform and returned through the same platform, using the same mode, subject to conditions and restrictions, as specified in regulation 6A.”.

3) New sub clause (da) is inserted after  Regulation 3(1)(d) – definition of “E-Commerce” inserted as follows :

(da) “e-commerce” means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time;”

  1. New Regulation 6A is inserted – related to conditions and restrictions of re-import
  • A NEW REGULATION 6A IS INSERTED AS FOLLOWS :

(6A) “Conditions and restrictions for re-import of returned jewellery exported through the courier mode on an e-commerce platform.”

For the reimport of returned jewellery or imitation jewellery specified in sub sub-regulation (4) the following conditions and restriction should apply:

  1. The authorized courier files the Courier Bill of Entry for re-import for the same Importer-Exporter Code (IEC) holder and at the same international courier terminal, for whom and where the corresponding Courier Shipping Bill (CSB-V)
    for export for that jewellery item was filed;
  2. Return e-commerce transaction for the jewellery item is initiated by the same consignee to whom the said jewellery was exported under the corresponding Courier Shipping Bill (CSB-V) and on the same e-commerce platform:
  3. Image of the return confirmation page on the e-commerce platform is uploaded on Express Cargo Clearance System (ECCS) while filing Courier Bill of Entry for such re-import;
  4. The reason of re-import is provided in the Courier Bill of Entry and the returned jewellery item is re-imported along with the original packing;
  5. Exporter, who is re-importing, continues to have a valid IEC and Registration-cum-Membership Certificate (issued by the Gems and Jewellery Export Promotion Council);
  6. Free on Board (FOB) value of the jewellery item under re-import was not more than twenty-five thousand rupees when exported;
  7. The Courier Bill of Entry for such re-import is filed no later than forty-five days from the date of corresponding Let Export Order (LEO) of the Courier Shipping Bill for export;
  8. The corresponding export stands reconciled by proper filing of Export General Manifest (EGM);
  9. Each Courier Bill of Entry filed for such re-import includes item wise details corresponding to the concerned Courier Shipping Bill-V (CSB-V) filed for export;
  10. The jewellery item under re-import conforms and corelates to the description filed and other specifications given in the corresponding Courier Shipping Bill-V (CSB-V);
  11. Total Cost, Insurance and Freight (CIF) value of such re-imports for an IEC holder in a financial year does not exceed 2% of the total FOB value (in INR) of jewellery classified under CTH 7113 (excluding CTSH 71131190 and CTSH 71131960) and imitation jewellery classified under CTH 7117, of the First Schedule of the Customs Tariff Act,1975 exported by that IEC holder in the previous financial year under the courier mode on ECCS or one lakh rupees,
    whichever is greater;
  12. Total number of Courier Bills of Entry filed for such re-imports on account of returns, in a financial year, does not exceed 5% of the total number of Courier Shipping Bills (CSB-V) filed by that IEC holder in the previous financial year under Courier mode on ECCS for jewellery classified under CTH 7113 (excluding CTSH 71131190 and CTSH 71131960) and imitation jewellery classified under CTH 7117, of the First Schedule of the Customs Tariff Act, 1975
    or ten, whichever is greater;
  13. Identity of the jewellery under re-import is established to be the same as the one exported and it has not been altered or enhanced

 

Limitation: The purpose of this article is for knowledge sharing purpose. Views expressed in this note are personal views of the author. The same should not be construed as professional advise

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