4.73

Export by Post

Policy for export of gems and jewellery parcel by post is in paragraph 4.48 of FTP. At the time of exports, exporter shall submit following documents:

(i) Shipping bills or Tax invoice for export/supplies as prescribed under GST rules presented at foreign Post Office;

(ii) Certificate from nominated agencies indicating price at which gold/ silver/platinum was booked or given on outright sale basis or loan basis;

(iii) Three copies of Tax invoices for export/supplies as prescribed under GST rules.