4.67 — 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) Tax invoice for export/supplies as prescribed under CGST/SGST/UT GST rules whose particulars are uploaded on LEO copy of Shipping Bill

  • (iii) Bank certificate/e-BRC of realisation in Appendix 2U/ export realisations from RBI's EDPMS wherever available in DGFT IT system.

• 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:

pg. 136

• (i) Copy of Shipping Bill filed by Indian Seller; and

• (ii) Bank Certificate/e-BRC of Export and Realisation/ export realisations from RBI's EDPMS wherever available in DGFT IT system.

• d) Instructions issued by Customs Department in this regard should be followed mutatis mutandis.