CBIC introduces electronic processing of Bill of Entry/ Shipping Bill pertaining to gems and jewellery through personal carriage by air passengers from 01.05.2025
F. No.450/72/2023-Cus IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
*****
Room No. 229A, North Block,
New Delhi, dated the 28th March, 2025
Circular No. 09/2025-Customs
To,
All Principal Chief Commissioner/ Chief Commissioner of Customs/ Customs
(Preventive) / Customs and Central Tax
All Principal Commissioner/ Commissioner of Customs/ Customs (Preventive)
All Principal Director General/ Director General under CBIC
Subject: Procedure for import/export through Personal Carriage – reg.
Madam/Sir,
CBIC has introduced several measures in the recent times to facilitate export/ import by leveraging technology and harmonizing the procedures including simplified regulatory framework to facilitate export of jewellery through e-commerce on postal or courier mode, electronic filing and clearance of exports through postal route. Further various benefits have been extended to AEOs considering their trust-worthiness in the supply chain.
2. Representations have been received for streamlining and simplification of procedure for personal carriage of commercial cargo, especially for export/ import of gems and jewellery and for prototypes that can reduce time and cost for exports/imports.
3. In this regard, relevant paras of Foreign Trade Policy (FTP), 2023 and Handbook of Procedures (HBP), 2023 may be referred regarding the policy conditions for the import and export of Gems and Jewellery or samples/prototypes (Summary of certain key paras is provided in Annexure-I for ease of reference).
4. The dutiability of export/ import of samples/prototypes through personal carriage is governed by Customs notifications such as 154/94-Cus dated 13.07.1994 (dealing with import of samples, price lists, commercial samples or prototypes imported as baggage or by post, Air or Courier service and prototypes of engineering goods imported as samples for executing or securing export orders), 08/2016-Cus dated 05.02.2016 (dealing with goods imported for display or use at certain listed events) and 52/2003-Cus dated 31.03.2003 relating to EoU may also be referred to.
5. In view of extant legal provisions, CBIC has decided to harmonise the procedure across the specified airports and introduce electronic processing of Bill of Entry/ Shipping Bill pertaining to gems and jewellery/samples/prototypes through personal carriage by air passengers from 01.05.2025 onwards.
6.1 Gems and Jewellery: The facility of personal carriage will be available for export of gems and jewellery in the airports specified in para 4.87 of HBP and for import of gems and jewellery in the airports specified in para 4.88 of HBP (Current list of ports is provided for ease of reference in Sl. Nos. 3 and 7 of Annexure-I). The role of different stakeholders for import and export of gems and jewellery through the personal carriage mode is provided in Annexure-II.
6.2 Samples/ Prototypes: In case of samples/prototypes of machinery, to the extent allowed for personal carriage, the facility is initially being made available in Bengaluru, Chennai, Delhi and Mumbai airports. Jurisdictional commissioners may designate a place in the Airport before departure to verify such goods. It is also clarified that, in case of eligible exporter, where the examination is done at the factory premises, there is no requirement for examination at the Port of Export. Similarly, in case of eligible importer, at his option, the goods may be taken to the factory premises for examination, if required, and cleared as per the extant procedures. For ease of reference, the role of different stakeholders is provided in Annexure-III.
6.3 The harmonised procedure and electronic processing will promote ease of doing business for such mode of transaction especially for gems and jewellery and high-end manufacturing.
7. A detailed advisory for the same will be issued by DG Systems on electronic processing of Bill of Entry and Shipping Bill.
8. Jurisdictional Commissioners may issue detailed guidelines through public notices for operationalizing this procedure and handhold the trade through outreach programs. It may be ensured that sufficient infrastructure is available at the Airport for facilitating export/ import through personal carriage.
9. Difficulties, if any, in the implementation of the above circular may be brought to the notice of the Board.
Hindi version follows.
Yours sincerely,
(Sanjeet Kumar)
Under Secretary (Cus IV)
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