APPENDIX - 30A
REPLENISHMENT FOR GEM & JEWELLERY
S.NO. | EXPORT PRODUCT | REPLENISHMENT RATE(%AGE OF FOB) | IMPORT ITEM |
1. | Polished ,Processed Pearls (Real or Cultured). | 65 | 1. Real or Cultured Pearls Unset/ Undrilled |
2.1 | Cut & Polished Diamond Uncut and Unset. Diamonds (with per carat realisation upto US $ 125 FOB) | 55 | 1.Diamond Uncut and Unset.2. Special Industrial Adhesives Gems/ Solution used in Gem & Jewellery Industry and Synthetic Diamond Powder (1 %). |
2.2 | Cut and polished diamonds (with per carat realisation of more than US$ 125 and upto US$ 260 FOB) | 65 | 1. Diamonds Uncut and Unset2. Special Industrial Adhesive Gums/ Solutions used in Gem & Jewellery Industry and Synthetic Diamond Powder (1 %). |
2.3 | Cut and polished diamonds (with per carat realisation of more than US$ 260 and upto US$ 350 FOB) | 70 | 1. Diamonds Uncut and Unset 2. Special Industrial Adhesive Gums/ Solutions used in Gem & Jewellery Industry and Synthetic Diamond Powder (1 %). |
2.4 | Cut and polished diamonds (with per carat realisation of more than US$ 350 and upto US$ 400 FOB) | 75 | 1. Diamonds Uncut and Unset 2. Special Industrial Adhesive Gums/ Solutions used in Gem & Jewellery Industry and Synthetic Diamond Powder (1 %). |
2.5 | Cut and polished diamonds (with per carat realisation of more than US$ 400 and upto US$ 575 FOB) | 82.50 | 1. Diamonds Uncut and Unset 2. Special Industrial Adhesive Gums/ Solutions used in Gem & Jewellery Industry and Synthetic Diamond Powder (1 %). |
2.6 | Cut and polished diamonds (with per carat realisation of more than US$ 575 FOB) | 90 | 1. Diamonds Uncut and Unset 2. Special Industrial Adhesive Gums/ Solutions used in Gem & Jewellery Industry and Synthetic Diamond Powder (1 %). |
2.7 | Rough diamonds | 95 | 1.Rough diamonds Uncut & unset |
3.1 | Cut & Polished Emeralds/ Rubies/ Sapphires (with per carat realisation of US$ 350 and upto US$ 600 FOB). | 80 | 1.Emeralds Uncut and Unset 2. Rubies Uncut and Unset 3. Sapphires Uncut and Unset 4. Precious stones unset including in tumbled/ broken/ sliced/ damaged form |
3.2(i) | Cut & Polished precious stones and semi-precious stones including cut and polished semi-precious stones from tumbled/ broken/ sliced/ damaged rough semi-precious stones, not covered by S.No. 3.1 of less than US$350 per carat FOB. | 60 | 1. Precious or semi-precious stones unset & uncut 2. Rough semi-precious stones in tumbled/ broken/ sliced/ damaged form. |
(ii) | Cut & Polished Coral | 65 | 1. Coral unprepared, or coral sticks not cut to any shape or size |
(iii) | Cut & Polished precious stones(when per carat FOB is more than US$ 600). | 90 | 1.Emeralds Uncut and Unset 2. Rubies Uncut and Unset 3. Sapphires Uncut and Unset 4. Precious stones unset including in tumbled/ broken/ sliced/ damaged form |
3.3 | Cut & Polished Onyx | 50 | 1 Sliced Onyx. |
4. | Jewellery containing palladium and studded/ strung with diamonds, Precious or semi-precious stones, real or cultured pearls, synthetic/ imitation stones provided the value of synthetic/imitation stones does not exceed 10% of the FOB value of Jewellery excludingthe value of metal. | 65 | 1. Diamonds Uncut and 50 Unset 2 Precious or Semi-precious stones uncut and unset 3. Real or Cultured Pearls unset/ undrilled 4. Rough Semi-precious stones in tumbled/ broken/ sliced/ damaged form 5. Empty Jewellery Boxes (1 %) |
5. | Cut or Polished synthetic stones | 50 | 1 Rough synthetic stones 2 cubic zirconia |
6.1 | Imitation Jewellery/ costume jewellery studded or strung with synthetic imitation stones/ plastic beads, wooden beads, glass beads, false pearls, glass chatons etc. | 30 | 1.Glass beads, false pearls & glass chatons/ glass chatons in stock lots. 2. Rough synthetic stones 3 Metal fittings, findings, components & accessories required for imitation jewellery. 4 Cubic zirconia. 5 Empty Jewellery Boxes (1 %) |
6.2 | Imitation Jewellery/ costume jewellery plain(other than those specified under S.No. 6.1). | 10 | 1.Metal fittings, findings components & accessories required for imitation jewellery. 2. Empty jewellery Boxes(1 %) |
6.3 | Silver Filigree and Silver Filigree Jewellery | 10 | 1.Metal Fittings 2.Empty Jewellery Boxes (1 %) |
6.4 | Jewellery made of palladium and studded with synthetic/ imitation glass, stones, chatons, beads, false pearls, etc. with or without diamonds, precious stones, semi-precious stones, real/cultured pearls. | 30 | 1. Glass Beads, False pearls & glass chatons/ glass chatons in stock lots. 3. Rough synthetic stones. 4. Cubic Zirconia 5. Empty jewellery Boxes (1 %) |
Note: Necklaces strung or threaded, with cut and polished precious/ semiprecious stones/ polished and
General processed pearls will also fall under respective entries of this Appendix and replenishment
allowed accordingly, provided the value of metal fittings, namely, clips, clasps, pins, hooks etc.
is negligible and such value is excluded
Note (1) Studded/ Strung Jewellery containing Synthetic or Imitation stones exceeding 10% of the
for value of Jewellery excluding the value of metal, in addition to the Diamonds, precious or semi-precious
S.No.4 stones and/ or Pearls are excluded from the scope of this Export Product
(2) Precious Metal Jewellery as described under Col. 2 will be covered under Sl.No. 4 provided
the value of precious metal i.e. Palladium is not less than 70% of total value of metal used
therein or studded jewellery containing in whole or in part, metal other than Palladium and
studded/ strung with diamonds, pearls, precious/ semi-precious stones will also be grouped under
Sl.No. 4 for the purpose of import replenishment, provided the value of the studdings/ stringings
amount to 90% or above of the total FOB value
(3) For the purposes of determining the FOB value of the studdings in jewellery, namely, the value
of cut and polished diamonds and/or precious and semi-precious stones and/ or finished pearls
as per the declaration of the exporter duly scrutinised and appraised by customs will be taken into
account
(4) Replenishment of diamonds uncut and unset precious/ semi-precious stones, uncut &
unset real or cultured pearls, unset/ undrilled shall be allowed in proportion to the FOB value
content of diamonds, uncut and unset, precious or semi-precious stones unset and uncut and real
or cultured pearls unset/ undrilled respectively used, as contained in the exported product, as
declared by the exporter and duly attested by the customs in the invoice. No interchangeability
of the aforesaid studding materials inter-se shall be allowed
Note Production of customs attested invoices is not required for claiming Replenishment
for
Sl.No.5 (1) Only jewellery made of metals other than precious metals referred to in Sl.No.4 will be covered
by this entry. In other words , only jewellery made of base metal like aluminium, copper, brass etc.
and studded/ strung with synthetic/ imitation stones/ plastic beads, wooden beads, etc.
would fall under this Sl.No. Base metal imitation jewellery studded/ strung with semi-precious
stones will also fall under this Sl.No.
(2) Production of customs attested invoices is not required while claiming replenishment.
(3) Cuff links (including brass cuff links) studded with synthetic/ imitation stones, decorated cuff
links and gold plated cuff links will also fall under this Sl.No.
Note (1) Jhumka, Rings, Finger rings, belts, necklaces, Ghungroos etc. made of base metals such as
for Sl. Aluminium and "Gillet" will also fall under this S.No. Brass cuff links other than those covered by
No.6.1 Sl.No. 6.1 will also fall under the S.No.
(2) Production of customs attested invoices is not required while claiming replenishment
Note (1) The price of palladium will be excluded from the FOB value while calculating replenishment
for Sl.
No.6.4 (2) This Sl.No. will also cover articles studded with synthetic imitation glass stones, chaton beads,
false pearls with or without diamonds, precious stones, semi-precious stones, real/ cultured pearls.