IN FORCE Advance Authorisation ·?

Re-import of rejected jewellery

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4.90 — Re-import of rejected jewellery

An exporter of plain/ studded precious metal jewellery shall be allowed to reimport duty free jewellery rejected and returned by buyer up to 2% of FOB value of exports in preceding licencing year (based on CA certified copy of export of preceding year) with refund of any duty exemption/refund/replenishment benefit availed on inputs used as per customs rules and regulations.

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