Personal Carriage of Import/Export Parcels Including through Foreign bound Passengers

6.22

Import / export through personal carriage of gem and jewellery items may be undertaken as per Customs procedure. Export proceeds shall, however, be realized through normal banking channel. Import / export through personal carriage by units, other than gem and jewellery units, shall be allowed provided goods are not in commercial quantity.

An authorized person of Gems & Jewellery EOU may also import Gold in primary form, upto 10Kgs. in a financial year through Personal carriage, as per guidelines prescribed by RBI and Department of Revenue.

(Above para has been added vide NTF. NO. 88/2008, DT. 26/02/2009)