Executive Summary:
This public notice, No. 48/2015-2020, issued on December 18, 2019, amends Para 4.68(a) of the Handbook of Procedures 2015-2020 regarding proof of exports for gold, silver, and platinum jewelry. The amendment replaces the requirement to submit an E.P. copy of the shipping bill with a self-attested copy of the exporter's copy of the shipping bill. This change is effective immediately.
Key Points / Main Content:
Amendment to Handbook of Procedures:
* Para 4.68(a) of the Handbook of Procedures 2015-2020 is amended.
Revised Document Requirements for Export Proof:
* For exports of gold, silver, and platinum jewelry and articles, exporters must furnish the following documents as proof of export:
* Self-attested copy of the exporter's copy of the shipping bill.
* Customs-attested tax invoice for export supplies as prescribed under GST rules.
* Bank certificate (eBRC) of realization in Appendix 2U.
Replacement of Document:
* The self-attested copy of the exporter's shipping bill replaces the previously required E.P. copy of the shipping bill.
Impact Analysis:
Exporters:
Impact: Exporters of gold, silver, and platinum jewelry and articles will be affected by the change in documentation requirements for proof of export.
Action Required: Exporters must now submit a self-attested copy of their shipping bill instead of the E.P. copy. Ensure compliance with the new documentation requirement for all future exports.
Customs Authorities:
Impact: Customs authorities are referenced regarding attested tax invoices.
Action Required: Continue to provide attested tax invoices for export supplies as prescribed under GST rules.
Banking Institutions:
Impact: Banking institutions are referenced regarding bank certificates.
Action Required: Continue to provide bank certificates (eBRC) of realization in Appendix 2U.
Key Entities Referenced
Foreign Trade Policy 2015-2020: A policy document governing foreign trade, referenced as the basis for amendments.
Directorate General of Foreign Trade: The organization responsible for making amendments to the Handbook of Procedures.
Handbook of Procedures 2015-2020: A procedural manual being amended by the public notice.
New Delhi: Location of publication for the Public Notice. State: Delhi
Gold Silver Platinum Jewellery: Specific goods to which the export procedure amendments apply.
GST rules: Goods and Services Tax rules
Amit Yadav: Director General of Foreign Trade who is issuing this notification.
Ministry of Commerce and Industry: The government ministry to which the Directorate General of Foreign Trade belongs.
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MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
PUBLIC NOTICE
New Delhi, the 18th December, 2019
No. 48/2015-2020
Subject: Amendments in Para 4.68 (a) of the Handbook of Procedures 2015-20.
F. No. 01/94/180/152/AM20/PC-4.—In exercise of powers conferred under Paragraph 1.03 of the Foreign
Trade Policy 2015-2020, as amended from time to time, the Director General of Foreign Trade makes the following
amendments in Para 4.68 (a) of Hand Book of Procedures 2015-2020:
Current para 4.68 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) E.P copy of the shipping bill;
(ii) Customs attested Tax invoice for export/supplies as prescribed under GST rules;
(iii) Bank certificate/e-BRC of realisation in Appendix 2U.
Revised Para 4.68 reads as under:
(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) Customs attested Tax invoice for export/supplies as prescribed under GST rules;
(ii) Bank certificate/e-BRC of realization in Appendix 2U.
Effect of this Public Notice: Para 4.68 (a) of Handbook of Procedures 2015-20 stands amended to allow submission of
self attested copy of Exporter's copy of Shipping Bill in place of E.P. copy of Shipping Bill.
AMIT YADAV, Director General of Foreign Trade Ex-officio Add. Secy.
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.