Section 46(6) in The Special Economic Zones Rules, 2006
(6)A Unit may export goods to be carried by foreign bound passengers authorized by the Unit in this behalf as personal baggage, subject to the following Conditions, namely:-(i)the Unit shall submit the shipping bill, invoice and Currency Declaration Form (GR) with the Authorized Officer;(ii)the Shipping Bill shall be assessed by the Authorized Officer in the same manner as is done in the case of exports under free shipping bill;(iii)the goods shall be transferred from the Special Economic Zone to the airport under the cover of assessed shipping bill by the authorized agency approved by the Specified Officer or under escort of Authorized Officer;(iv)the goods shall be deposited with the warehouse at the airport against a "detention receipt" issued by the Customs authorities at the airport;(v)the consignment shall be handed over to the authorized passenger at the time of departure on submission of original detention receipt;(vi)the Unit shall submit to the Specified Officer, the proof of export issued by the Customs authority at the airport within a period of fifteen days from the date of removal of the goods from the Special Economic Zone;(vii)where the facility of custodian is available in the Special Economic Zone and the airport, goods shall be transferred and delivered to the authorized passenger at the airport by the Custodian;(viii)personal carriage of spare parts by foreign bound passenger shall be allowed in case the spare parts are required for repairs of exported goods at customer site and following documents shall be submitted as proof of export, namely:-(a)permission letter from the authorized officer for exports; and(b)invoice with value;(ix)personal carriage of any goods for exports by authorized passenger on Document Against Acceptance or Cash On Delivery basis may be allowed provided the Unit submits following documents, namely:-(a)copy of Shipping Bill; and(b)the bank certificate for realization of proceeds shall be submitted within thirty days of delivery of the goods;(x)personal carriage of gems and jewelery items of the value not exceeding US$ two million or other goods not exceeding rupees five lakhs in value, for holding or participating in overseas exhibitions shall be permitted with the approval of the Development Commissioner and subject to the following conditions, namely:-(i)the Unit shall declare personal carriage of such goods to the Customs authorities at the airport while leaving the country and obtain necessary endorsement; and(ii)Unit shall bring back goods or repatriate the sale proceeds within forty five days from the date of closure of exhibition through normal banking channels or within such days as may be notified by the Central Government;(iii)for personal carriage of goods by foreign bound passenger, the following documents shall be submitted by a Unit as proof of exports, namely:-(a)copy of Shipping Bill filed by the Unit;(b)copy of the Currency Declaration Form filed by the foreign buyer with the Customs at the time of his arrival;(c)foreign exchange realization or encashment certificate from the bank;
