4.68

Proof of Exports

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

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

(ii) Customs attested invoice;

(iii) Bank certificate/e-BRC of realisation in Appendix 2U.

(b) 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:

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

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

(iii) Foreign Exchange Encashment Certificate from Bank.

(c) 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 / e-BRC of Export and Realisation.

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