Section 29(5) in The Special Economic Zones Rules, 2006
(5)The units may import goods including precious goods, namely, gold or silver or platinum or gem and jewelery as personal baggage through an authorized passenger subject to the following procedure, namely:-(i)the authorized passenger bringing the precious goods shall declare the goods with the customs authorities at the airport in the arrival hall in the declaration form as specified by Commissioner of Customs in charge of the airport along with a duly acknowledged copy of intimation submitted to the authorized officer;(ii)the authorized passenger shall hand over the goods duly packed indicating name and address of the consignee Unit and accompanied by invoice and packing list to the Customs authorities at the airport for detention in the warehouse under a detention receipt;(iii)the Customs Officer of the airport shall detain the goods and issue detention receipt;(iv)the Unit shall file Bill of Entry in quintuplicate along with a copy of invoice, packing list and declaration with the authorized officer and the detention receipt number issued by the Customs Officer at the airport shall be treated as Import General Manifest and item number;(v)after assessment of Bill of Entry, original Bill of Entry shall be retained by the authorized officer and the remaining copies shall be handed over to the authorized representative of the Unit for presenting at the airport detention counter where goods shall be allowed clearance after receiving the original detention receipt along with the authorization from the Unit, by making entries in the warehouse register and detention receipt register;(vi)after release, the goods shall either be moved to the Unit under the Customs escort or shall be delivered to the Custodian or authorized representative of the Unit after sealing;(vii)the goods shall be allowed to be taken to the Unit after verification of marks and number of packages by the Authorized Officer at the gate of entry of the Special Economic Zone.
