Introduction:
(a) Implementation of a simplified regulatory framework to facilitate export of jewellery through e-Commerce was announced in the Budget for the year 2022.
(b) Accordingly, vide Circular No. 09/2022-Customs, CBIC has laid down a simplified procedure for e-Commerce exports of jewellery via International Courier Terminals (ICTs). Simultaneously, Courier Regulations have also been amended (Notification 57/2022-Customs (N.T.) dated 30.06.2022) to enable re- import of returned jewellery under an e-Commerce transaction. The procedure was further simplified vide notifications no. 81/2022-customs (NT) dated 23.9.2022 and 43/2023-Customs (NT) dated 15.6.2023.
Key aspects of the SOP:
(a) To facilitate e-Commerce related exports, certain fields have been added in the Courier Shipping Bill (CSB) as markers including interalia of e-Commerce operator or website, payment/ unique transaction ID and Jewellery item specifications (for example- SKU No., precious metal content or dimension, origin, cut, clarity, colour in the case of studded jewellery, etc.)
(b) Express Cargo Clearance System (ECCS) provides facility of document upload. For uniformity and to facilitate processing for export, a prompt has been created on ECCS for uploading supporting documents while filing Courier Shipping Bill (CSB) for jewellery such as Invoice/invoice-cum-packing list, photos of the export item and product package and image of the product listing on the e-Commerce platform etc.
(c) A provision has also been made for additional support to the Customs clearance process by way of uploading other documents that aid identification/ valuation of the jewellery item under export such as Hallmark Certification, if available, to enable speedier clearances.
(d) A Courier Shipping Bill or the package may be selected for verification and/ or examination based on risk assessment by the Risk Management System (RMS). If required, examination of the selected jewellery package shall be conducted under CCTV, preferably in a designated secure area.
(e) Auto Let Export Order (LEO) facility also stands extended to eligible consignments in terms of Circular No. 41/2020-Customs dated 07.09.2020.
Other Facilitative measures:
(a) Permitting re-import of returned e-Commerce jewellery items through an amendment to Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The conditions required to be met for such re-imports include a ceiling on number and value of such returns and filing of Courier Bill of Entry (CBE) for the re-import not later than 45 days from the corresponding LEO of the subject export. Further, duty exemption may be claimed on re-import of the returned jewellery item in accordance with exemption notification, for example Notification No. 45/2017-Customs dated 30.06.2017, as appropriate.
(b) For secure handling and movement of jewellery consignments at an ICT, creation of necessary infrastructure by the Custodian, such as strong room for safe keeping and separately earmarked secure area for examination, appropriate equipment such as karat meter, lenses, weighing scale, microscope, bulbs and other such equipment as maybe required for aiding the examination and assessment and CCTV cameras, has been mandated.
(c) Customs formations shall provide an enabling environment and where necessary empanel expert valuers as well as impart requisite training to the Customs officers for proper handling and facilitation of e-Commerce exports of jewellery under Courier.
Conclusion:
The procedural and legislative changes introduced for facilitating e-Commerce exports of jewellery through Courier Terminals are aimed at supporting the Make In India brand in the international markets and enhancing the competitiveness of Indian jewellery exports leveraging the rapidly evolving global e-Market space.
Public Information:
(a) Notification 57/2022-Customs (N.T.) dated 30.06.2022 may be accessed at- https://taxinformation.cbic.gov.in/view– pdf/1009392/ENG/Notifications
(b) Circular No. 09/2022-Customs dated 30.06.2022 may be accessed at- https://taxinformation.cbic.gov.in/view-pdf/1003101/ENG/ Circulars.
(c) Notification No. 45/2017-Customs dated 30.06.2017 may be accessed at- https://taxinformation.cbic.gov.in/view– pdf/1002543/ENG/Notifications.
(d) Circular 41/2020-Customs dated 07.09.2020 may be accessed at- https://taxinformation.cbic.gov.in/view-pdf/1000260/ENG/ Circulars.
(e) notifications no. 81/2022-customs (NT) dated 23.9.2022 may be accessed at- https://taxinformation.cbic.gov.in/view pdf/1009509/ENG/Notifications
(f) Notification No. 43/2023-Customs (NT) dated 15.6.2023 may be accessed at-https://taxinformation.cbic.gov.in/view- pdf/1009752/ENG/Notifications
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