The Central Board of Indirect Taxes and Customs on 30th June 2022, has notified the framework for e-commerce exports of jewellery through courier mode. This framework has been implemented through standard operating procedure (SOP) for bringing uniformity and certainty on the process and steps to be followed to facilitate such export via international courier terminals (ICTs).
The SOP details the handling, movement and procedural aspects for such exports, based on electronic declarations, through International Courier Terminals. The SOP is applicable to e-commerce export of jewellery made of precious metals failing under CTH 7113 and intimation jewellery falling under CTH 7117 of the first schedule to the customs Traffic Act, 1975.
The authorized courier shall electronically file the courier shipping bill on behalf of the exporter on the express cargo clearance system. The seller registered on the e-commerce platform shall be the exporter and the buyer on the e-commerce platform shall be the consignee declared in the courier shipping bill.
