Section 15 in The Special Economic Zones (Customs Procedures) Regulations, 2003
15. Export by gems and Jewellery through Personal Carriage.
(1)Where the zone unit is engaged in manufacture and export of gems and jewellery, the zone unit may be allowed to export goods to be carried by the foreign bound passenger in their personal baggage, subject to the following conditions, namely:-(i)the zone unit shall submit the shipping bill [* * *] [Omitted words "alongwith advance remittance certificate duly certified by the bank" by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)], invoice, GR-I with the customs officers in the zone;(ii)the shipping bill shall be assessed by the customs officers in the zone in the same manner as is done in the case of normal exports;(iii)the goods shall be transferred from the zone to the airport under the cover of assessed shipping bill by the authorized agency approved by the Commissioner of Customs having jurisdiction over the zone under customs escort of the zone;(iv)at the airport, the consignment shall be deposited with the warehouse in the airport against a "Detention Receipt" issued by the Customs officers at the airport;(v)the consignment shall be handed over to the authorised passenger at the time of departure on submission of original Detention Receipt;(vi)the zone unit shall submit the proof of export issued by the Customs officer at the airport of export within a period of seven days from the date of removal of goods from the zone to the customs in the zone.
