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Circular No. 52/2020-Customs
F.No. 455/03/2020-Cus.V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
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Room No. 49, North Block.
New Delhi, dated the 27" November 2020
To,
All Principal Chief Commissioners/Chief Commissioners of Customs
All Principal Directors General/Directors General of Customs
All Principal Commissioners/Commissioner of Customs
Sub: Clarification on export of Gems and Jewellery through Courier mode-reg.
Madam/Sir,
Representations have been received from the Gems and Jewellery Export Promotion
Council seeking clarification on whether gems and jewellery is allowed to be exported
through
courier under the Courier Imports and Exports (Electronic Declaration and
Processing) Regulations, 2010 as also the Courier Imports and Exports (Clearance)
Regulations, 1998.
Ds The issue has been examined. It appears that the doubt has arisen as Regulation
2(2)(a)Gv) of the Courier Imports and Exports (Electronic Declaration and Processing)
Regulations, 2010 places a restriction on imports of precious and semi-precious stones, gold
or silver in any form, through courier. The Regulation 2(2) (a) (iv) reads as “These
regulations shall not apply to the following imported goods requiring testing of samples
thereof or reference to the relevant statutory authorities or to experts before their clearance,
namely precious and semi-precious stones, gold or silver in any form”.
2.1 Thus, the restriction imposed by Regulation 2(2)(a)(iv) on gems and jewellery is
applicable only on their imports.
2.2. Similarly, the Courier Imports and Exports (Clearance) Regulations, 1998 place a
restriction on imports of precious and semi-precious stones, gold or silver in any form and not
on their exports.
3. In view of the above, it is clarified that the extant Courier Imports and Exports
(Electronic Declaration and Processing) Regulations, 2010 and the Courier Imports and
Exports (Clearance) Regulations, 1998, do not restrict exports of gems and jewellery through
the courier mode.

4. The above clarification has to be read along with the other provisions applicable for
exports through courier, such as those under Regulation 2(2) (b) and 2 (2) (c), of the Courier
Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 and under
regulation 2 (2) of the Courier Imports and Exports (Clearance) Regulations, 1998 while
allowing such exports. All extant provisions for export of gems and jewellery under any other
law for the time being in force will also apply.
Ss Difficulties in implementation of the Circular may be brought to the notice of the
Board. .
6. Hindi version follows.
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(Temsunaro Jamir)
Additional Commissioner (ICD)
circulars no 52 2020 | iKargos