Section 5(1) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(1)Notwithstanding anything contained in regulation 4, the zone unit engaged in manufacture and export of gems and jewellery, shall be allowed to import precious goods, namely gold, silver, platinum, gem and jewellery through personal baggage subject to the following procedure, namely:-(i)the 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 concerned airport alongwith a duly acknowledged copy of intimation submitted to the Customs officers in the zone ;(ii)the passenger shall hand over the goods duly packed indicating name and address of the consignee zone unit and accompanied by invoice and packing list to the customs authorities for detention in the warehouse under the detention receipt;(iii)the Customs officers shall detain the goods and issue detention receipt indicating full details such as weight, purity and number of bars, name of unit, passport number of the passenger and name of the supplier, etc.;(iv)the zone unit shall file the bill of entry in quintuplicate alongwith a copy of invoice, packing list, declaration with the Customs officers in the zone and in such cases, the detention receipt number issued by the Customs at Airport at the time of arrival of the passenger shall be treated as Import General Manifest and item number;(v)after assessments of bill of entry, original copy of the bill of entry shall be retained by the Custom officers in the zone and the remaining copies shall be handed over to the representative of the zone unit for presenting at the airport detention counter where goods shall be allowed clearance after receiving the original detention receipt, authorization from the zone unit and making entries in the warehouse register, detention receipt register and obtaining signatures from the authorised representative of the zone unit;(vi)after release of the goods, the goods shall be moved to the zone under customs escort and shall be allowed admission into the zone unit after verification of marks and numbers of packages and notional "out of charge" by the Customs officers in the zone;(vii)the goods so detained at the airport may also be allowed to be transported by an authority or agency approved by the Commissioner of Customs having jurisdiction over the zone.
