4.80

A Replenishment Licence for duty free import of consumables, equal to 1% of FOB value of exports of the preceding year may be issued on production of Chartered Accountant’s Certificate indicating the export performance. This licence shall be non-transferable and subject to actual user condition. This Replenishment Licence shall be valid for duty free import of consumables as notified by the Customs.

Application for import of consumables or import of plain/studded jewellery as given above may be made to the concerned Regional Licensing Authority in the form given in Appendix-13.

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