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Date: 2022-06-30 Category: Extra Ordinary State: Union Government Country: India

Custom Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Report on Amendment to Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010 **1. Executive Summary:** This report analyzes Notification No. 57/2022-Customs (N.T.), G.S.R. 485(E), dated June 30, 2022, which amends the Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010. The amendment's core purpose is to introduce specific regulations and conditions for the re-import of jewelry (including imitation jewelry) that was initially exported via courier through e-commerce platforms. Key findings include the establishment of detailed requirements concerning the exporter's IEC, the e-commerce platform, reconciliation of exports, and limitations on the value and volume of re-imports. These changes likely aim to facilitate and regulate the return of jewelry sold through e-commerce channels, while mitigating potential misuse. **2. Introduction:** This report provides an informative overview of the amendment to the Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010, as detailed in Notification No. 57/2022-Customs (N.T.), G.S.R. 485(E), dated June 30, 2022. The analysis focuses on the changes introduced by this amendment, their rationale, and potential implications, based solely on the information provided in the policy text. **3. Policy Overview:** This notification amends the Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010. The core objective of this *specific* amendment is to establish a regulatory framework for the re-import of jewelry (both precious metal and imitation) initially exported via the courier mode through e-commerce platforms. **4. Background and Rationale:** The amendment likely addresses the growing volume of cross-border e-commerce transactions involving jewelry. The original regulations may not have adequately addressed the specific circumstances of returns and re-imports in this context. This amendment appears designed to facilitate legitimate returns while preventing potential misuse of the courier channel for avoiding duties or engaging in illicit trade, focusing on jewelry sold via e-commerce. **5. Key Provisions / Changes:** This amendment introduces several key changes to the original regulations, specifically concerning the re-import of jewelry initially exported via courier through e-commerce platforms. * **Regulation 2:** Adds a sub-regulation (4) specifying that the regulations also apply to the re-import of jewelry made of precious metals (excluding items under CTSH 71131190 and CTSH 71131960) and imitation jewelry (CTH 7117). This re-import must occur through the *same* e-commerce platform and courier mode as the original export, subject to conditions specified in a new regulation 6A. **Effect:** This change explicitly brings these re-imports under the purview of the regulations, where they were not clearly defined before. * **Regulation 3:** Inserts a definition of "e-commerce" as buying and selling goods through the internet on an e-commerce platform, with payment made through international credit or debit cards, as specified by the Reserve Bank of India. **Effect:** Adds clarity to the definition of ecommerce in relation to this regulation. * **Regulation 6A:** Introduces new conditions and restrictions for the re-import of returned jewelry exported through the courier mode on an e-commerce platform. Key conditions include: * **IEC Matching:** The Courier Bill of Entry for re-import must be filed by the same IEC holder and at the same international courier terminal as the corresponding Courier Shipping Bill (CSBV) for export. * **E-commerce Platform:** The return transaction must be initiated by the original consignee on the *same* e-commerce platform. * **Documentation:** A return confirmation page image from the e-commerce platform must be uploaded. * **Reason for Re-import:** The Courier Bill of Entry must state the reason for re-import, and the original packing must be included. * **Exporter Status:** The exporter must have a valid IEC and Registration-cum-Membership Certificate from the Gems and Jewellery Export Promotion Council. * **FOB Value Limit:** The FOB value of the jewelry item at export must not have exceeded twenty-five thousand rupees. * **Time Limit:** The Courier Bill of Entry for re-import must be filed within forty-five days of the Let Export Order (LEO) date. * **Export Reconciliation:** The corresponding export must be reconciled via proper filing of the Export General Manifest (EGM). * **Item-wise Details:** Each Courier Bill of Entry must include item-wise details corresponding to the CSBV filed for export. * **Conformity of Goods:** The re-imported jewelry must match the description and specifications in the original CSBV. * **Value and Volume Limits:** Total CIF value of re-imports per IEC holder is capped at 2% of the previous year's FOB value of specified jewelry exports or one lakh rupees, whichever is greater, with a maximum of 5% of the previous year's Courier Shipping Bills or ten bills, whichever is greater. For the financial year 2022-23, this is capped at fifty thousand rupees and five bills. * **Tax Benefit Neutralization:** Any tax benefit received at the time of export must be neutralized. * **Identity Verification:** The re-imported jewelry must be proven to be the same as the exported item and not altered or enhanced. * **Form HA, E and D:** Introduction of new columns relating to ecommerce import. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders affected by these amendments are: * Exporters of jewelry and imitation jewelry using the courier mode through e-commerce platforms. * Authorized couriers and logistics service providers involved in the import and export of these goods. * The Gems and Jewellery Export Promotion Council (GJEPC). * The Central Board of Indirect Taxes and Customs (CBIC). **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is responsible for implementing and overseeing these regulations. Authorized couriers and customs officials will play a direct role in enforcing the new conditions. * **Timelines and Procedures:** The amendments came into force on the date of their publication in the Official Gazette (June 30, 2022). The regulation 6A(g) also specifies a 45 day timeline for the filing of the Courier Bill of Entry for Re-import from the date of Let Export Order(LEO) * **Specific to Changes:** Implementation requires exporters and couriers to adapt their processes to comply with the new documentation, reconciliation, and reporting requirements. The Express Cargo Clearance System (ECCS) will be used for uploading return confirmation page images. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these specific changes is to: * Facilitate the legitimate return of jewelry and imitation jewelry sold via e-commerce. * Provide a clear regulatory framework for these re-imports. * Prevent the misuse of the courier channel for fraudulent activities, such as duty evasion or the import of altered goods. * Ensure proper reconciliation of exports and imports. * Potentially increase transparency and compliance in cross-border e-commerce transactions involving jewelry. **9. Conclusion:** The amendment to the Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010, represents a significant step towards regulating the re-import of jewelry sold through e-commerce platforms. By establishing clear conditions and restrictions, the amendment aims to balance the facilitation of legitimate trade with the prevention of fraud and abuse. The new regulations will likely require adjustments for exporters, couriers, and customs officials to ensure compliance and effective implementation. This is crucial for ensuring compliance and smooth operation.

Key Entities Referenced

Customs Act, 1962: An act of the Indian Parliament related to customs. Central Board of Indirect Taxes and Customs: An Indian governmental organization responsible for indirect taxes and customs. Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010: Indian regulations concerning electronic declarations and processing of courier imports and exports. Reserve Bank of India: The central bank of India. Importer Exporter Code: A code for identification of Importer and Exporter Courier Shipping Bill: Shipping bill filed for export through courier. Express Cargo Clearance System: An electronic system for customs clearance of express cargo. Gems and Jewellery Export Promotion Council: An organization promoting the export of gems and jewellery. Free on Board: FOB; A trade term requiring the seller to deliver goods on board a vessel chosen by the buyer. Let Export Order: LEO; Permission granted by customs for goods to be exported. Export General Manifest: EGM; A document containing details of goods being exported. Cost, Insurance and Freight: CIF; A trade term requiring the seller to arrange for the carriage of goods by sea to a port of destination, and provide the buyer with the documents necessary to obtain them from the carrier. Customs Tariff Act, 1975: An Indian act related to customs tariffs. New Delhi: Capital of India. Ministry of Finance: A ministry in the Government of India responsible for financial matters. Department of Revenue: A department under the Ministry of Finance, Government of India. KOMILA PUNIA: Dy. Secy. (Deputy Secretary) Mayapuri, New Delhi: Location of Government of India Press, Ring Road Delhi: Location of Controller of Publications
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-01072022-236923 xxxGIDHxxx CG-DL-E-01072022-236923 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 464] नई दिल्ली, बृहस्ट्प जतिार, िनू 30, 2022/ आर्ाढ़ 9, 1944 No. 464] NEW DELHI, THURSDAY, JUNE 30, 2022/ASHADHA 9, 1944 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 30 िून 2022 स.ं 57/2022-सीमा िल्ु क (ग.ैटे.) सा.का.जन. 485(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 84 के साथ पठित धारा 157 द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडड कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक उद्घोष्णा और प्रसंस्ट्करण) जिजनयम, 2010, में और आगे भी संिोधन करने के जलए जनम्नजलजखत जिजनयम करती हैं, यथा: - 1. संजक्षप्त िीर्डक और प्रारंभ - (1) इन जिजनयमों को कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक उद्घोष्णा और प्रसंस्ट्करण) संिोधन जिजनयम, 2022 कहा िा सकता है। (2) ये रािपत्र में उनके प्रकािन की तारीख से लागू होंगे। 2. कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक उद्घोष्णा और प्रसंस्ट्करण) जिजनयम, 2010 में (एतजममन पश्चात उि जिजनयम से संिर्भडत दकया गया ह)ै , जिजनयम 2 में,- (क) उप-जिजनयम (2) में, खंड (क) में, उप-खंड (iv) के जलए जनम्नजलजखत उप-खंड को प्रजतस्ट्थाजपत दकया िाएगा, यथा:- “(iv) कीमती और अर्द्कड ीमती पत्थर, दकसी भी रूप में सोना या चांिी, उप-जिजनयम (4) में जनर्िष्टड पुन: आयात की सीमा को छोड़कर;”. (ख) उप-जिजनयम (3), के पश्चात जनम्नजलजखत उप-जिजनयम को अंत:स्ट्थाजपत दकया िाएगा, यथा:- 4389 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “(4) ये जिजनयम जनम्नजलजखत के पुन: आयात पर भी लागू होंगे, - (i) कीमती धातुओं से बने आभूर्ण, चाह े िड़े हों अथिा नहीं या कीमती और अधड-कीमती नगों से सेट दकए गए हों, जिन्ह ें CTH 7113 के तहत िगीकृत दकया गया हो दकन्तु सीमािुल्क टैठरफ अजधजनयम 1975 (1975 के 51) की पहली अनुसूची के CTSH 71131190 और CTH 71131960 में िाजमल न दकया गया हो, और (ii) सीमािुल्क टैठरफ अजधजनयम, 1975 की पहली अनुसूची के CTH 7117 के तहत िगीकृत बनािटी आभूर्ण, िो दक दकसी जनयाडतक द्वारा ई-कॉमसड प्लेटफॉमड के माध्यम से तथा कूठरयर मोड का प्रयोग करते हुए बेचा और जनयाडत दकया िाता हो और उसी प्लेटफॉमड के माध्यम से, जिजनयम 6क में जिजनर्िष्टड ितों और प्रजतबंधों के अनुसार उसी मोड का प्रयोग करते हुए िापस लौटाया िाता हो।” 3. उि जिजनयमों म,ें जिजनयम 3 में, उप-जिजनयम (1) म,ें खंड (घ) के पश्चात जनम्नजलजखत खंड को अंत:स्ट्थाजपत दकया िाएगा, यथा:- “(घक) "ई-कॉमसड" का अथड ह ै ई-कॉमसड प्लेटफॉमड पर इंटरनेट के माध्यम से माल खरीिना और बेचना, जिसका भुगतान अंतरराष्ट्रीय क्रेजडट या डेजबट काडड के माध्यम से दकया िाएगा और िैसा दक भारतीय ठरििड बैंक द्वारा समय-समय पर जनर्िष्टड दकया गया ह;ै"। 4. उि जिजनयमों म,ें जिजनयम 6 के पश्चात जनम्नजलजखत जिजनयम को अंत:स्ट्थाजपत दकया िाएगा, यथा:- “6क. दकसी ई-कॉमस ड प्लटै फॉम ड पर कोठरयर के माध्यम से जनयातड दकए गए आभूर्ण के िापस दकए िान े पर उसके पनु : आयात के जलए ित ेंऔर प्रजतबंध.- इन जिजनयमों के अन्य प्रािधानों पर प्रजतकूल प्रभाि डाले जबना, जिजनयम 2 उप-जिजनयम (4) में जिजनर्िष्टड िापस दकए गए आभूर्ण या बनािटी आभूर्णों के पुन: आयात के जलए जनम्नजलजखत ितें और अनुबंध भी लागू होंगे, यथा:- (क) उि प्राजधकृत कूठरयर उसी आयातक-जनयाडतक कोड धारक (IEC) के जलए पुन: आयात के जलए कूठरयर जबल ऑफ एंरी को ियार करता हो और उसी अंतराडष्ट्रीय कूठरयर टर्मडनल पर उसी के जलए तथा उसी िगह िायर करता हो िहां दक उसी आभूर्ण के जनयाडत के जलए तत्संबंधी कूठरयर जिपपंग जबल (CSB-V) को िायर दकया गया हो; (ख) ई-कॉमसड द्वारा आभूर्ण िापसी का लेनिने उसी प्रेजर्ती द्वारा िुरू दकया िाता हो जिसे उि आभूर्ण को संबंजधत कूठरयर जिपपंग जबल (CSB-V) के तहत और उसी ई-कॉमसड प्लेटफॉमड पर जनयाडत दकया गया हो; बिते दक प्रेजर्ती के ििे में एक कूठरयर एिेंट या संभारतंत्र सेिा प्रिाता भी िापसी ई-कॉमसड लने िने िुरू कर सकता है यदि उत्पाि को उस ििे में आयात के जलए सीमािुल्क मंिूरी नहीं िी िा सकी हो; (ग) ऐसे पुन: आयात के जलए कूठरयर जबल ऑफ एंरी िाजखल करते समय ई-कॉमसड प्लेटफॉमड पर िापसी पुजष्टकरण पृष्ठ की प्रजत एक्ट्सप्रेस कागो क्ट्लीयरेंस जसस्ट्टम (ECCS) पर अपलोड की गई हो; (घ) कूठरयर जबल ऑफ एंरी में पुन: आयात का कारण बताया गया ह ै और लौटाई गई आभूर्ण िस्ट्तु को मूल पैककंग के साथ पुन: आयात दकया गया हो; (ङ) जनयाडतक, िो पुनः आयात कर रहा ह,ै के पास िैध IEC और पंिीकरण-सह-सिस्ट्यता प्रमाणपत्र (GJEPC द्वारा िारी दकया गया) होना चाजहए; (च) पुन: आयात के तहत आभूर्ण िस्ट्तु का फ़्री ऑन बोडड (FOB) मूल्य जनयाडत होने पर पच्चीस हिार रुपये से अजधक न हो; (छ) इस तरह के पुन: आयात के जलए कूठरयर जबल ऑफ एंरी (CBE) जनयातड के जलए संबंजधत कूठरयर जिपपंग जबल के लेट एक्ट्सपोटड ऑडडर (LEO) की तारीख से पैंतालीस दिनों की अिजध के पश्चात िाजखल नहीं दकया िाएगा; (ि) जनयाडत सामान्य घोर्णापत्र (EGM) की उजचत फाइपलंग द्वारा संबंजधत जनयाडत का जमलान दकया गया हो; (झ) इस तरह के पुन: आयात के जलए िाजखल दकए गए प्रत्येक कूठरयर जबल ऑफ एंरी में जनयाडत के जलए िाजखल संबंजधत कूठरयर जिपपंग जबल V (CSB-V) के अनुरूप मि-िार जििरण िाजमल दकया गया ह;ै (ञ) पुन: आयात के तहत आभूर्ण मि संबंजधत कूठरयर जिपपंग जबल-V (CSB-V) में दिए गए जििरण और अन्य जिजनििे ों के अनुरूप हो और मेल खाते हो; (ट) दकसी जित्तीय िर् ड में दकसी भी IEC धारक के जलए ऐसे आयातों का कुल कोस्ट्ट इंिुरन्स तथा फ्रेट (CIF) मूल्य सीमािुल्क टैठरफ अजधजनयम की पहली अनुसूची के CTH 7113, (CTSH 71131190 और CTSH 71131960 को छोडकर) के अंतगडत िगीकृत आभूर्ण तथा CTH 7117 के अंतगडत िगीकृत बनािटी आभूर्णों के, उि IEC धारक द्वारा गत जित्तीय िर्ड में ECCS पर कूठरयर मोड के तहत दकए गए जनयाडत, के कुल FOB मूल्य (भारतीय मूल्य में) के 2% या 1 लाख रुपये, इनमें से िो भी अजधक हो, से अजधक नहीं होगी;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 (ि) दकसी जित्तीय िर्ड में िापसी दकए िाने िाले ऐसे पुन: आयातो के जलए िायर दकए गए कूठरयर जबल ऑफ एंरी की कुल संख्या दकसी IEC धारक द्वारा जपछले िर्ड सीमािुल्क टैठरफ अजधजनयम की पहली अनुसूची के CTH 7117 तथा CTH 7113 (CTSH 71131190 और CTSH 71131960 को छोडकर) के अंतगडत िगीकृत नकली आभूर्णों के जलए िायर की गयी कूठरयर जिपपंग जबल (CSB-V) की कुल संख्या के 5% या िस, इनमें से िो भी अजधक हो, से अजधक नहीं होगी; (ड) उपरोि खंड (ट) और (ि) में दकसी भी बात के होते हुए भी, जित्तीय िर्ड 2022-23 के जलए, दकसी भी IEC धारक के जलए इस तरह के पुन: आयात का कुल सीआईएफ मूल्य पच्चास हिार रुपये से अजधक नहीं होगा और कूठरयर जबल ऑफ एंरी की कुल संख्या पांच से अजधक नहीं होगी; (ढ) संबंजधत जनयाडत के समय उत्पन्न दकसी भी कर लाभ को जनष्प्रभािी कर दिया गया हो; तथा, (ण) पुन: आयात के तहत आभूर्ण की पहचान जनयाडत से स्ट्थाजपत की िाती ह ैऔर इसे बिला या बढ़ाया न गया हो।” 5. उि जिजनयमों में “फॉमड एचए” में,- (i) िीर्डक ख के पश्चात िी गई ताजलका के पश्चात जनम्नजलजखत ताजलका अंत:स्ट्थाजपत दकया िाएगा, यथा: - “ख.1 यदि ताजलका ख में कॉलम 12 का उत्तर हााँ है (i) यूआरएल (ii) ई-कॉमसड ऑपरेटर (iii) भुगतान/अजद्वतीय (iv) आििे संख्या (v) आििे जतजथ” (िेबसाइट का का नाम लेनिने आईडी नाम) (ii) ताजलका ग के पश्चात जनम्नजलजखत ताजलका को अंतस्ट्थाजपत दकया िाएगा, यथा:- " घ (क) (ख) क्ट्या जनयाडत खेप यदि हां, तो कॉलम (1) के अनुरूप मििार जिजनििे : में CTH 7117 या CTH 7113 के अंतगडत आने िाले आभूर्ण िाजमल ह ैं (हां/नहीं) (1) (बी.1) सामान्य जिजनििे (2) (i) मि क्र.सं. (िीर्डक (ii) एसकेयू सं (iii) आभूर्ण का प्रकार ख के पश्चात िी गई (S.K.U) (क) सोना ताजलका के मि (9) के (ख) चांिी अनुसार) (ग) कृजत्रम आभूर्ण (घ) कोई अन्य कीमती धातु यदि, (बी.1)(iii)(ए) (B.1) (B.1) (B.1) (B.1)(i (B.1)(i (B.1)(iii)(a.4.1)(a) If diamond (बी.1)(iii)(ए.4.1)(बी) यदि अन्य (iii)(a (iii)(a (iii)(a ii)(a.4 ii)(a.4 कीमती या अर्द् डकीमती पत्थर .1) .2) .3) ) .1) (B.1)(iii)( (B.1)(iii)( (B.1)(iii)(a.4.1) (B.1)(iii)( (B.1)(iii) (B.1)(iii)( (B.1) (B.1) (B.1) Purit Hall Wt. Whet If yes, a.4.1)(a) a.4.1)(a) (a) (c) a.4.1)(a) (a.4.1(a) a.4.1)(b) (iii)(a (iii)(a (iii)(a y mark of her (a) (a) (b) (d) (e) (a) 4.1)(b .4.1) .4.1) Clarity (Kar certif gold studd Diam Carat )(b) (b) (b) Cut Color No. of Name of at) icate (in ed or ond [F,IF,VVS1, (c) (d) Stones the Whet [(i)le (Upl gm) set or [marquis [D, E, F, VVS2,VS1,VS stone her No. Cou e, G, H, I, 2,SI1,SI2,I1,I24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ss oad with (b) princess, J, K, L, ,I3 or any Natur Of ntry than if precio other pear, M, N, O, other ] al or Ston of 6 or any) us/se precio oval, P, Q, R, Synth es origi (ii) 6- mi- us or heart, S, T, U, etic n 24] precio semi- emerald V, W, X, us precio or any Y, Z or stone us other] any s stone other] (Yes/ No) यदि, (बी.1)(iii)(बी) (B.1)( (B.1)( (B.1)(ii (B.1)( (बी.1)(iii)(बी.3.1)(ए) यदि हीरा (बी.1)(iii)(बी.3.1)(बी) यदि अन्य कीमती या iii)(b. iii)(b. i)(b.3) iii)(b. अर्द् डकीमती पत्थर 1) 2) 3) Wheth (B.1)(iii)( (B.1)(iii) (B.1)(iii)(b.3.1)( (B.1)(iii) (B.1)(iii) (B.1)(iii)( (B.1) (B.1) (B.1) Perce Wt. of er If b.3.1)(a)( (b.3.1)( a) (c) (b.3.1(d (a.3.1)( b.3.1)(b)( (iii)(b.3 (iii)(b.3 (iii)(b.3 ntage Silver studde yes, a) a) (b) ) a) (e) a) .1)(b)( .1)(b)( .1)(b)( Clarity of (in d or (a) b) c) d) Cut Color Carat No. of Name of Silver gm) set Diam [F,IF,VVS1, Stones the stone Wheth No. of Countr conte with ond [marquis [D, E, F, VVS2,VS1,VS2 er Stones y of nt precio or e, G, H, I, ,SI1,SI2,I1,I2,I3 us/se princess, J, K, L, or any other] Natura Origin (b) l or mi- pear, M, N, other Synthe precio oval, O, P, Q, preci tic us heart, R, S, T, ous stones emerald U, V, or or any W, X, Y, (Yes/N semi- other ] Z or any o) preci other] ous stone यदि, (बी.1)(iii)(डी) (B.1) (B.1) (B.1) (B.1)(i (B.1)(i (B.1)(iii)(d.4.1)(a) If diamond (B.1)(iii)(d.4.1)(b) If other precious or (iii)(d (iii)(d (iii)(d ii)(d.4) ii)(d.4. semiprecious stone .1) .2) .3) 1) Whet (B.1)(iii (B.1)(iii (B.1)(iii)(d.4.1) (B.1)(iii (B.1)(iii (B.1)(iii) (B.1)(iii (B.1)(iii (B.1)(iii Purit Nam Wt. her If yes, )(d.4.1) )(d.4.1) (a) )(d.4.1) )(d.4.1) (d.4.1)( )(d.4.1) )(d.4.1) )(d.4.1) y e of of studd (a) (a) (a) (a) (a) b)) (b) (b) (b) (c) Certi the ed or Diam (a) (b) (d) (e) (a) (b) (c) (d) ficat preci set ond Clarity Wheth e (if ous with or [Cut Color Carat No. of Name No. of [F,IF,VVS1, er meta precio Stones of the Stones marqui [D, E, VVS2,VS1,VS Countr[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 any) l (in us/se (b) se, F, G, 2,SI1,SI2,I1,I2 stone Natural y of gm) mi- other princes H, I, J, ,I3 or any or Origin”. precio precio s, pear, K, L, other] Synthet us us or oval, M, N, ic stone semi- heart, O, P, s precio emeral Q, R, us d or S, T, U, (Yes/ stone any V, W, No) other ] X, Y, Z or any other] 6. उि जिजनयमों म,ें “प्रपत्र ई” में,- (i) श्रेणी 6 के पश्चात जनम्नजलजखत श्रेणी को अंत:स्ट्थाजपत दकया िाएगा, यथा: - “ ई-कॉमसड आयात का जििरण 6A (i) यूआरएल (िेबसाइट का नाम) (ii) ई-कॉमसड ऑपरेटर का नाम (iii) ऑडर संख्या (iv) ऑडर की जतजथ"; (ii) कॉलम (37) में,- (क) प्रत्येक इनिाइस के अंतगडत उप िीर्ड के तहत मििार सूचना, ‘पुन: आयत के मामले से संबंजधत उप-कॉलम के पश्चात [(ix) - 19 (ए)]' के जििरण के पश्चात जनम्नजलजखत जििरण को अंत:स्ट्थाजपत दकया िाएगा, यथा:- “ई-कॉमस डआयात के पनु :आयात के मामले "(ix)-19(एए) (क) (ख) यदि िह CTH 7117 या यदि हां, तो कॉलम (1) के अनुरूप मििार जिजनििे : CTH 7113 के तहत आने िाले आभूर्णों िाला ई- कॉमसड रीइम्पोटड कंसाइनमेंट ह ै(हां/नहीं) (1) (बी.1) सामान्य जिजनििे (2) (i) मि क्र.सं. [क्रमांक 37 (i) से (ii) एसकेयू (S.K.U.) सं (iii) आभूर्ण का प्रकार (क) सोना (ख) चांिी (ग) कृजत्रम आभूर्ण (घ) कोई अन्य कीमती धातु6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] यदि, (बी.1)(iii)(ए) (B.1) (B.1) (B.1) (B.1)(i (B.1)(i (B.1)(iii)(a.4.1)(a) If diamond (बी.1)(iii)(ए.4.1)(बी) यदि अन्य कीमती या (iii)(a (iii)(a (iii)(a ii)(a.4) ii)(a.4. अर्द् ड कीमती पत्थर .1) .2) .3) Wheth 1) (B.1)(iii (B.1)(iii (B.1)(iii)(a.4.1) (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii Purit Hall Wt. er If yes, )(a.4.1) )(a.4.1) (a) )(a.4.1) )(a.4.1) )(a.4.1) )(a.4.1) )(a.4.1) )(a.4.1) y(Ka mark of studd (a) (a) (a) (c) (a) (a) (b) (b) (b) (b) rat) certif gold( ed or Diam (a) (b) Clarity (d) (e) (a) (b) (c) (d) [(i)le icate in set ond Cut Color [F,IF,VVS1, Carat No. of Name Wheth No. of Countr ss (Upl gm) with or (b) [marqui [D, E, VVS2,VS1,VS Stones of the er stones y Of than oad precio other se, F, G, 2,SI1,SI2,I1,I2 stone Natural Origin 6 if us/se precio princes H, I, J, ,I3 or any or (ii)6- any) mi- us or s, pear, K, L, other] Synthe precio semi- 24] oval, M, N, tic us precio heart, O, P, stone us emeral Q, R, s stone d or S, T, (Yes/ any U, V, No) other ] W, X, Y, Z or any other] यदि, (बी.1)(iii)(बी) (B.1)( (B.1)( (B.1)(ii (B.1)(ii (बी.1)(iii)(बी.3.1)(ए) यदि (बी.1)(iii)(बी.3.1)(बी) यदि अन्य कीमती या iii)(b. iii)(b. i)(b.3) i)(b.3. अर्द् ड कीमती पत्थर हीरा 1) 2) 1) Wheth (B.1)(iii) (B.1)(iii) (B.1)(iii)(b.3.1)( (B.1)(iii) (B.1)(iii) (B.1)(iii) (B.1)(iii) (B.1)(iii) (B.1)(iii) Perc Wt. er If yes, (b.3.1)( (b.3.1)( a) (b.3.1)( (b.3.1)( (b.3.1)( (b.3.1)( (b.3.1)( (b.3.1)( entag of studde (a) a) a) a) a) b) b) b) b) e of silver d or Diamo (c) Silver (in set in nd or (a) (b) (d) (e) (a) (b) (c) (d) Clarity conte gm precio Carat (b) Cut Color No. of Name Whethe No. of Country [F,IF,VVS1, nt us/se other Stones of the r stones of [marqui [D, E, VVS2,VS1,VS2 mi- precio stone Natural Origin se, F, G, H, ,SI1,SI2,I1,I2,I3 precio us or or princes I, J, K, or any other] us semi- Syntheti s, pear, L, M, N, stones precio oval, O, P, Q, c (Yes/N us heart, R, S, T, o) stone emerald U, V, or any W, X, other ] Y, Z or any other ][भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 यदि, (बी.1)(iii)(डी) (B.1) (B.1) (B.1) (B.1)(i (B.1)(i (बी.1)(iii)(डी.4.1)(ए) यदि हीरा (बी.1)(iii)(डी.4.1)(बी) (iii)(d (iii)(d (iii)(d ii)(d.4) ii)(d.4. यदि अन्य कीमती या .1) .2) .3) 1) Whet अर्द् ड कीमती पत्थर Certi her If yes, ficat studd (a) (B.1)(iii (B.1)(iii (B.1)(iii)(d.4.1) (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii Purit Wt e (if ed or Diam )(d.4.1) )(d.4.1) (a) )(d.4.1) )(d.4.1) )(d.4.1) )(d.4.1) )(d.4.1) )(d.4.1) y(Ca .of any) set in ond (a) (a) (a) (a) (b) (b) (b) (b) rat) preci (c) precio or ous (a) (b) (d) (e) (a) (b) (c) (d) us/se meta (b) [uplo Cut Color Carat No. of Name Wheth No. of mi- Clarity l (in other ad] Stones of the er Stones precio [marqui [D, E, Countr gm) precio stone Natural us se, F, G, y of us or [F,IF,VVS1, or stone princes H, I, J, Origin”; semi- VVS2,VS1,VS Synthet s s, pear, K, L, precio 2,SI1,SI2,I1,I2 ic oval, M, N, (Yes/ us ,I3 or any heart, O, P, No) stone other] emeral Q, R, d or S, T, U, any V, W, other] X, Y, Zor any other] (ख) पुन: आयात के मामले में जिपपंग जबल का ब्यौरा उप िीर्ड के तहत, िीपपंग जबल में मि क्रम सं. से सबं ंजधत कॉलम में, जनम्नजलजखत प्रजिजष्टयों के जलए प्रजतस्ट्थाजपत दकया िाएगा, यथा:- "जिपपंग जबल में मि क्रम सं. जििरण" "(ix-19(w)(v)) ए. जनयाडत दकए गए माल का जििरण (ए.1) (ए.2) (ए.3) पुन: आयात का कारण CSB-V. में आभूर्ण मि की क्रम आभूर्ण का FOB मूल्य क. िापसी का कारण िैसा दक ई-कॉमसड प्लेटफॉमड पर सं. कैप्चर दकया गया है ख. डेजस्ट्टनेिन पोटड पर कस्ट्टम मंिूरी नहीं हो सका (1) (2) (3)”.8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 7. उि जिजनयमों म,ें प्रपत्र घ में, क्रमांक 18: और उससे संबंजधत प्रजिजष्टयों के बाि, जनम्नजलजखत अंत:स्ट्थाजपत दकया िाएगा, यथा: - "18ए. ई-कॉमसड आयात जििरण: (i) यूआरएल (िेबसाइट का नाम) (ii) ई-कॉमसड ऑपरेटर का नाम (iii) ऑडर संख्या (iv) ऑडर की जतजथ" [फा. सं. 455/03/2020-सीमािल्ु क V] कोजमला पुजनया, उप सजचि नोट : प्रधान अजधसूचना सं. 36/2010-सीमािुल्क (गै.टे.), दिनांक 5 मई, 2010 को सा.का.जन. 385(अ), दिनांक 5 मई, 2010 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना संख्या 85/2021-सीमािुल्क (गै.टे.), दिनांक 27 अक्ट्टूबर 2021 को सा.का.जन. 768(अ), दिनांक 27 अक्ट् तूबर 2021 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th June, 2022 No. 57/2022-Customs (N.T.) G.S.R. 485(E).—In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely:- 1. Short title and commencement. - (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2022. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (hereinafter referred to as the said regulations), in regulation 2,- (a) in sub-regulation (2), in clause (a), for sub-clause (iv), the following sub-clause shall be substituted, namely: - “(iv) precious and semi-precious stones, gold or silver in any form, except to the extent of re-import specified in sub-regulation (4);”. (b) after sub-regulation (3), the following sub-regulation shall be inserted, namely: - “(4) These regulations shall also apply to re-import of, - (i) 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 (ii) 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. In the said regulations, in regulation 3, in sub-regulation (1), after clause (d), the following clause shall be inserted, namely: - “(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;”.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9 4. In the said regulations, after regulation 6, the following regulation shall be inserted, namely:- “6A. Conditions and restrictions for re-import of returned jewellery exported through the courier mode on an e-commerce platform.- Without prejudice to other provisions of these regulations, for re- import of returned jewellery or imitation jewellery specified in sub-regulation (4) of regulation 2, the following conditions and restrictions shall also apply, namely:- (a) the authorised 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; (b) 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: Provided that a courier agent or logistics service provider in the country of consignee may also initiate return e-commerce transaction if the product could not be customs cleared for import in that country; (c) 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; (d) 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; (e) 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); (f) Free on Board (FOB) value of the jewellery item under re-import was not more than twenty- five thousand rupees when exported; (g) 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; (h) the corresponding export stands reconciled by proper filing of Export General Manifest (EGM); (i) 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; (j) 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); (k) 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; (l) 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; (m) notwithstanding anything contained in clauses (k) and (l) , the total CIF value of such re- import for any IEC holder shall not exceed fifty thousand rupees and the total number of Courier Bills of Entry of such re-import shall not exceed five, for the financial year 2022-23; (n) any tax benefit arisen at the time of corresponding export is neutralised; and, (o) 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.”. 5. In the said regulations, in Form HA,- (i) after the table under heading B, the following shall be inserted, namely: - “B.1 If answer to column 12 in the Table under heading B is yes (i) URL (Name (ii) Name of E-(iii) Payment/ unique (iv) Order No. (v) Order Date”; of the Website) commerce Operator transaction ID10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) after the table under heading C, the following shall be inserted, namely: - “ D (A) (B) Whether export consignment If yes, Item-wise specification corresponding to Column (1): contains jewellery falling under CTH 7117 or CTH 7113 (Yes/ No) (1) (B.1) General Specifications (2) (i) Item S.No. (as per column (9) of the (ii) SKU No. (iii) Type of jewellery Table under heading B ) (a) Gold (b) Silver (c)Artificial jewellery (d) Any other precious metal If, (B.1)(iii)(a) (B.1)( (B.1)( (B.1)( (B.1)( (B.1)(i (B.1)(iii)(a.4.1)(a) If diamond (B.1)(iii)(a.4.1)(b) If other precious iii)(a. iii)(a. iii)(a. iii)(a. ii)(a.4. or semiprecious stone 1) 2) 3) 4) 1) (B.1)(iii)( (B.1)(iii)( (B.1)(iii)(a.4.1) (B.1)(iii)( (B.1)(iii)( (B.1)(iii)( (B.1) (B.1) (B.1) Purit Hall Wt. Whet If yes, a.4.1)(a)( a.4.1)(a)( (a) (c) a.4.1)(a)( a.4.1(a)( a.4.1)(b)( (iii)(a (iii)(a (iii)(a y mark of her (a) a) b) d) Carat e) a) 4.1)(b) .4.1)( .4.1)( (Kara certifi gold studde Diamo Clarity (b) b) (c) b) (d) t) cate (in d or nd or Cut Color No. of Name of [F,IF,VVS1, gm) set Stones the stone Wheth No. Coun [(i)les (Uplo with (b) [marquis [D, E, F, VVS2,VS1,VS er Of try of s than ad if precio other e, G, H, I, J, 2,SI1,SI2,I1,I2, Natura Stone origi 6 or any) us/se precio princess, K, L, M, I3 or any other l or s n (ii) 6- mi- us or pear, N, O, P, ] Synthe 24] precio semi- oval, Q, R, S, tic precio heart, T, U, V, us us emerald W, X, Y, stones stone or any Z or any (Yes/ other ] other] No) If, (B.1)(iii)(b) (B.1)(i (B.1)(i (B.1)(i (B.1)(i (B.1)(iii)(b.3.1)(a) If diamond (B.1)(iii)(b.3.1)(b) If other precious or ii)(b.1 ii)(b.2 ii)(b.3) ii)(b.3 semiprecious stone ) ) ) Wheth (B.1)(iii)(b (B.1)(iii) (B.1)(iii)(b.3.1)( (B.1)(iii) (B.1)(iii) (B.1)(iii)(b (B.1) (B.1) (B.1) Perce Wt. of er If yes, .3.1)(a)(a) (b.3.1)(a a) (c) (b.3.1(d) (a.3.1)(a .3.1)(b)(a) (iii)(b.3 (iii)(b.3 (iii)(b.3 ntage Silver studde (a) ) (b) ) (e) .1)(b)(b .1)(b)(c .1)(b)(d of (in d or Diam Cut Clarity Name of ) ) ) Silver gm) set ond or Color Carat No. of the stone [marquise, [F,IF,VVS1, conte with Stones Whethe No. of Countr nt precio (b) princess, [D, E, F, VVS2,VS1,VS2, r Stones y of u i-s/sem o pt rh ece ir o p he ea ar r, t ,o val, G J, , K H , , L I ,, S orI 1 a,S nI y2 , oI t1 h, eI2 r , ]I 3 N ora tural Origin precio us or emerald or M, N, O, Synthet us semi- any other ] P, Q, R, ic precio S, T, U, stones us V, W, X, (Yes/N stone Y, Z or o) any other][भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 11 If, (B.1)(iii)(d) (B.1)( (B.1)( (B.1)( (B.1)(i (B.1)(i (B.1)(iii)(d.4.1)(a) If diamond (B.1)(iii)(d.4.1)(b) If other precious or iii)(d. iii)(d. iii)(d. ii)(d.4 ii)(d.4. semiprecious stone 1) 2) 3) ) 1) (B.1)(iii (B.1)(iii (B.1)(iii)(d.4.1) (B.1)(iii (B.1)(iii (B.1)(iii) (B.1)(iii (B.1)(iii (B.1)(iii Purit Name Wt. Whet If yes, )(d.4.1)( )(d.4.1)( (a) )(d.4.1)( )(d.4.1)( (d.4.1)(b )(d.4.1)( )(d.4.1)( )(d.4.1)( y of of the her (a) a) a) a) a) )) b) b) b) Certif preci studde Diamo (c) icate ous d or nd or (a) (b) (d) (e) (a) (b) (c) (d) Clarity (if metal set Whethe any) (in with (b) Cut Color [F,IF,VVS1, Carat No. of Name of r No. of gm) precio other [marqui [D, E, VVS2,VS1,VS Stones the Natural Stones Country us/se precio se, F, G, H, 2,SI1,SI2,I1,I2, stone or of mi- us or princess I, J, K, I3 or any other Syntheti Origin”. precio semi- , pear, L, M, ] c precio us oval, N, O, P, us stones heart, Q, R, S, stone emerald T, U, V, (Yes/ or any W, X, No) other] Y, Z or any other ] 6. In the said regulations, in Form E,- (i) after column (6), the following column shall be inserted, namely: - “Details of e-commerce import 6A (i) URL (Name of the Website) (ii) Name of E-commerce (iii) Order No. (iv) Order Date”; Operator in column (37),- (a) under the sub-heading Item-wise Information under each Invoice, after the sub-column relating to ‘Case of Re-Import [(ix) – 19(a)]’, the following shall be inserted, namely:- “Case of e-commerce Re-import (ix)-19(aa) (A) (B) Whether it is an E- If yes, Item-wise specification corresponding to Column (1): Commerce re-import consignment containing jewellery falling under CTH 7117 or CTH 7113 (Yes/ No) (1) (B.1) General Specifications (2) (i) Item S.No. [of Invoice NO. at (ii) SKU No. (iii) Type of jewellery column 37 (i) ] (a) Gold (b) Silver (c)Artificial jewellery (d) Any other precious metal12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] If, (B.1)(iii)(a) (B.1)(ii(B.1)(ii(B.1)(ii(B.1) (B.1)(iii (B.1)(iii)(a.4.1)(a) If diamond (B.1)(iii)(a.4.1)(b) If other precious or i)(a.1) i)(a.2) i)(a.3) (iii)(a.4 )(a.4.1) semiprecious stone ) Purity( Hallma Wt. of If yes, (B.1)(iii)( (B.1)(iii)( (B.1)(iii)(a.4.1)(a) (B.1)(iii)( (B.1)(iii)( (B.1)(iii)( (B.1)(iii)( (B.1)(iii)( (B.1)(iii)( Karat) rk gold(in Whethe (a) a.4.1)(a) a.4.1)(a) a.4.1)(a) a.4.1)(a) a.4.1)(b) a.4.1)(b) a.4.1)(b) a.4.1)(b) certific gm) r Diamon (c) [(i)less ate studded d or (b) (a) (b) (d) Carat (e) (a) (b) (c) (d) than 6 Clarity or set other or (Uploa Cut Color No. of Name of Whether No. of Country d if with precious [F,IF,VVS1, Stones the stone Natural or stones Of Origin ii)6-24] any) preciousor semi- [marquise[D, E, F, VVS2,VS1,VS2,S Synthetic /semi- precious , princess, G, H, I, J, I1,SI2,I1,I2,I3 or precious stone pear, K, L, M, any other] stones oval, N, O, P, heart, Q, R, S, (Yes/No emerald T, U, V, ) or any W, X, Y, other ] Z or any other ] If, (B.1)(iii)(b) (B.1)( (B.1)( (B.1)(i (B.1)(ii (B.1)(iii)(b.3.1)(a) If diamond (B.1)(iii)(b.3.1)(b) If other precious or iii)(b. iii)(b. ii)(b.3) i)(b.3.1 semiprecious stone 1) 2) ) Wheth (B.1)(iii) (B.1)(iii) (B.1)(iii)(b.3.1)( (B.1)(iii) (B.1)(iii) (B.1)(iii) (B.1)(iii) (B.1)(iii) (B.1)(iii) Perce Wt. of er If yes, (b.3.1)(a (b.3.1)(a a) (b.3.1)(a (b.3.1)(a (b.3.1)(b (b.3.1)(b (b.3.1)(b (b.3.1)(b ntage silver studde (a) ) ) ) ) ) ) ) ) of (in d or Diamo (c) Silver gm set in nd or (a) (b) (d) (e) (a) (b) (c) (d) Clarity conte precio Carat (b) Cut Color No. of Name of Whether No. of Country nt us/sem [F,IF,VVS1, other Stones the stone Natural stones of i- preciou [marquis [D, E, F, VVS2,VS1,VS2 or Origin precio e, G, H, I, ,SI1,SI2,I1,I2,I3 us s s eo mr i- princess, J, K, L, or any other] S c yntheti stones preciou pear, M, N, O, oval, P, Q, R, (Yes/N s stone heart, S, T, U, o) emerald V, W, X, or any Y, Z or other] any other] If, (B.1)(iii)(d) (B.1)( (B.1)( (B.1)( (B.1)(i (B.1)(i (B.1)(iii)(d.4.1)(a) If diamond (B.1)(iii)(d.4.1)(b) If other precious or iii)(d. iii)(d. iii)(d. ii)(d.4 ii)(d.4. semiprecious stone 1) 2) 3) ) 1) (B.1)(iii (B.1)(iii (B.1)(iii)(d.4.1) (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii (B.1)(iii Certif Whet If yes, )(d.4.1)( )(d.4.1)( (a) )(d.4.1)( )(d.4.1)( )(d.4.1)( )(d.4.1)( )(d.4.1)( )(d.4.1)( icate her (a) a) a) a) a) b) b) b) b) Purit Wt studde Diamo (c) y(Car .of d or nd or (a) (b) (d) (e) (a) (b) (c) (d) at) preci [uplo ous set in (b) Cut Color Carat No. of Name Whethe No. of ad, if metal precio other Clarity Stones of the r Stones aany] (in u ms i/ -se precio [ sm e, arqui [ FD , , G E , , H , stone Natural C ofo untry gm) us or or precio semi- princess I, J, K, [F,IF,VVS1, Syntheti Origin”; us precio , pear, L, M, VVS2,VS1,VS c stones oval, N, O, P, 2,SI1,SI2,I1,I2, us heart, Q, R, S, I3 or any other (Yes/ stone emerald T, U, V, ] No) or any W, X, other ] Y, Z or any other][भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 13 (b) under the sub-heading Shipping Bills Details in case of Re-Import, in the column relating to Item Serial Number in Shipping Bill, for the entries the following shall be substituted, namely:- “Item Serial Number Details in Shipping Bill “(ix-19(w)(v)) A. Details of Consignment exported (A.1) (A.2) (A.3) Reason for re-import S.No. of the jewellery Item in FOB value of the a. Reason for return as captured on the e- the CSB-V corresponding jewellery item commerce platform, or b. Could Not Be Customs Cleared at Destination Port (1) (2) (3)”. 7. In the said regulations, in Form D, after S.No.18 and the entries relating thereto, the following shall be inserted, namely: - “18A. E-commerce Import details: (i) URL (Name of the Website) (ii) Name of E-commerce (iii) Order No. (iv) Order Date”. Operator [F. No. 455/03/2020-Cus.V] KOMILA PUNIA, Dy. Secy. Note : The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 385(E), dated the 5th May, 2010 and was last amended, vide notification No. 85/2021-Customs (N.T.), dated the 27th October 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 768(E), dated the 27th October 2021. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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