Eximkey - India Export Import Policy 2004 2013 Exim Policy

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.

		
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