a). Gem and jewellery EOU/EPZ units may re-export of imported goods and export of domestically procured goods, including goods generated out of partial processing / manufacture. Besides, supply of unsuitable/ broken cut and polished diamonds, rough diamonds precious and semi-precious stones, upto 5% of the value of imported or indigenously procured goods to the DTA against the valid REP/GEM REP/Diamond Imprest Licences as applicable on payment of appropriate duty is also permitted.

b). Jewellery samples imported may be re-exported after proper identification.

(Please refer Cus Cir No.38/2002 date 1/07/2002)