Proof of Exports

4A.8

Exporter has to furnish the proof of exports, wherever required for export of gold / silver / platinum jewellery and articles thereof, by furnishing following documents:

(a) E.P copy of the shipping bill;

(b) Customs attested invoice;

(c) Bank certificate of realisation in Appendix 22A.

In case of Personal carriage of jewellery by foreign buyer, following documents should be submitted by the exporter/seller as proof of exports for claiming export entitlements:

(a) Copy of shipping bill filed by Indian Seller;

(b) A copy of Currency Declaration Form filed by Foreign Buyer with Customs at the time of his arrival; and

(c) Foreign Exchange Encashment Certificate from Bank.

In addition to this, Personal Carriage on Documents Against Acceptance (DA)/ Cash On Delivery (COD) basis is also allowed. Exporter will have to furnish following documents as proof of exports for claiming export entitlements:

(i) Copy of Shipping Bill filed by Indian Seller; and

(ii) Bank Certificate of Export and Realisation

Instructions issued by Customs Department in this regard should be followed mutatis mutandis.