Clarification regarding subsequent re-import of unsold jewellery

Clarification regarding subsequent re-import of unsold jewellery, exported under Para 4.79 & 4.92 of the Handbook of procedure, 2023 – Policy Circular No. 05/2024-25

Import Policy of items under ITC (HS) Codes 71131912, 71131913, 71131914, 71131915 and 71131960 has been amended from “Free” to “Restricted” category vide Notification no. 17/2024-25 dated 11.06,2024. Subsequently, this directorate has received representations from trade and industry seeking clarification regarding applicability of above import restriction on subsequent re-import of items exported under para 4.79 & 4.92 of the Handbook of procedures, 2023.

2. It is clarified that re-import of unsold jewellery exported for the purpose of exhibition abroad in terms of above paras under ITC (HS) codes 71131912, 71131913, 71131914 and 71131915 may be allowed clearance by custom authorities without import licenses in compliance with applicable customs provisions.

This is issued with the approval of DGFT.

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