6.24 — Personal Carriage of Gems and Jewellery as samples for Export Promotion Tours

Personal carriage of gold / silver / platinum jewellery, cut and polished diamonds, precious, semi-precious stones, beads and articles as samples upto US $ 1 million for export promotion tours, and temporary display / sale abroad by EOUs, is also permitted with approval of DC subject to following conditions:

• a) EOU shall bring back goods or repatriate sale proceeds within 45 days from date of departure through normal banking channel.

• b) Unit shall declare personal carriage of such samples to Customs while leaving country and obtain necessary endorsement.

pg. 146

6.25 Export through Show-rooms abroad / Duty free shops

Export of goods is also permitted for display / sale in permitted shops set up abroad or in showrooms of their distributors / agents. Items not sold abroad within 180 days shall be re- imported within 45 days.