DGFT

DGFT clarifies applicability of restriction on silver jewellery import by units in SEZs

DGFT Clarification on applicability of restriction imposed on silver jewellery import by units located in Special Economic Zones (SEZs)

Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade

Vanijya Bhawan, New Delhi,
Dated: 27th October, 2025

Policy Circular No. 06/2025-26

To,

1. All Customs Authorities
2. All RAs of DGFT
3. All Members of the Trade & Industry

Subject: Clarification regarding applicability of restriction on Silver Jewellery imposed vide Notification No. 34/2025-26 dated 24.09.2025 – Reg.

Subsequent to the issuance of Notification No. 34/2025-26 dated 24.09.2025, imposing restrictions on the import of Silver Jewellery under ITC (HS) Codes 71131141 and 71131149, representations have been received from the industry seeking clarification regarding the applicability of these restrictions to imports by units located in Special Economic Zones (SEZs). The matter has been examined. The applicability of the said notification, in light of the extant policy provisions, is clarified as follows:

1. Imports by SEZ and EOU units: Imports of Silver Jewellery by 100% Export Oriented Units (EOUs) and units located in Special Economic Zones (SEZs) shall not be subject to the aforesaid restrictions, in accordance with Para 6.01(d) of the Foreign Trade Policy (FTP), 2023 and Rule 27 of the Special Economic Zones (SEZ) Rules, 2006, respectively.However, such imported goods shall not be sold in the Domestic Tariff Area (DTA).

2. Imports under Advance Authorisation / DFIA: Imports of Silver Jewellery under the Advance Authorisation or Duty-Free Import Authorisation (DFIA) schemes shall also be exempt from these restrictions, in terms of Para 4.18(iv) of the FTP, 2023.

The above policy provisions are brought to the notice of the Trade and the field formations of Customs for information and necessary action. Any deviation from the prescribed provisions shall invite penal action in accordance with the applicable laws and rules.

This is issued with the approval of the Director General of Foreign Trade.

(Satya Raia Sekhar G)
Joint Director General of Foreign Trade
E-mail: satya.grandhi@gov.in

[Issued from File No 01/89/180/36/AM-11/PC-2[A] / e-1678]

Download Policy Circular No. 06/2025-26 Click Here >>

Share

Recent Posts

  • Income Tax

AO can’t take two different stands on immunity u/s 270AA(2) for a same transaction

Immunity u/s 270AA(2) in respect of a single transaction can not be denied to one assessee when the penalty was…

10 hours ago
  • Income Tax

ITAT held 2000 gram jewellery reasonable in view of customary practices & CBDT Instruction

ITAT deleted addition u/s 69A towards jewellery found in search in view of Indian traditions, CBDT Instruction and High Court…

1 day ago
  • Income Tax

Documents obtained post search & information obtained from public domain not incriminating material

Documents obtained post search and information obtained from the public domain not incriminating material. Documents obtained by AO post search…

2 days ago
  • Income Tax

No second reopening for unexplained credits in bank due to bank’s name change

Information of deposits in bank did not constitute fresh information necessitating second reopening due to change in bank name In…

3 days ago
  • Empanelment

FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms

Invitation For Empanelment Of Practising Chartered Accountants / Chartered Accountant Firms Forest Development Corporation of Maharashtra Limited (FDCM Limited), Nagpur,…

1 week ago
  • Empanelment

PGRI invites application for CAs for empanelment for Circulation Verification work

Press Registrar General of India (PGRI) invites application for empanelment of Chartered Accountants. The Press Registrar General of India manages…

1 week ago