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

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

(b) Customs attested invoice;

(c) Bank certificate of export in the form given in Appendix-25 showing that documents has been sent for negotiations / lections; and

(d) A declaration on the following lines:

"I/We declare that outstanding realisation of export proceeds beyond 180 days does not exceed 10% of average exports of preceding three licensing years. I/We further declare that no export proceeds are outstanding beyond one year or such extended period for which RBI permission has been obtained."

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

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

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

(c) Foreign Exchange Encashment Certificate from the Bank. In addition to this, Personal Carriage on Documents Against Acceptance (DA)/ Cash On Delivery (COD) basis is also allowed. The exporter will have to furnish the following documents as proof of exports for claiming export entitlements:

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

(ii) Bank Certificate of Export and Realisation

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