Replenishment Authorisation for Import of Consumables etc.

4A.28

A replenishment authorization for duty free import of consumables, tools, machinery and equipments for Jewellery made out of precious metals (other than Gold & Platinum) equal to 2% and for Cut and Polished Diamonds and Jewellery made out of Gold and Platinum equal to 1% of FOB value of exports of the preceding year, may be issued on production of Chartered Accountant Certificate indicating the export performance. However, in case of Rhodium finished Silver jewellery, entitlement will be 3% of FOB value of exports of such jewellery.

(Above para has been substituted vide PN NO. 139/2007, DT. 04/04/2008)

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A Replenishment Authorisation for duty free import of consumables, tools, machinery and equipments for metals other than Gold, Platinum equal to 2% and for Gold and Platinum equal to 1% of FOB value of exports of the preceding year may be issued on production of Chartered Accountant’s Certificate indicating export performance. However, in case of rhodium-finish silver jewellery, entitlement will be 3% of such jewellery. This Authorisation shall be non-transferable and subject to actual user condition. This Replenishment Authorisation shall be valid for duty free import of consumables, tools, machinery & equipments as notified by Customs.

Application for import of consumables as given above may be made to the concerned RA in ANF 4I. ]