APPE
NDIX -4F
REPLENISHMENT FOR GEM & JEWELLERY
S.
No.
EXPORT PRODUCT REPLENI
SHMENT
RATE
(%AGE
OF FOB)
IMPORT ITEM
1. Po
lished, Processed Pearls (Real or Cultured) 65 1 Real or Cultured Pearls
Unset/ Undrilled
2.1 Cut & Polished Emeralds/ Rubies/ Sapphir (with
per carat realisation of US$ 350 and upto US$
600FOB)
80
1. E
meralds Uncut and Unset
2.
Rubies Uncut andUnset
3. S
apphiresUncut and Unset
4.
Preciou
s stones unset includin
g
in tu
mbled/ broken/ sliced/
damaged form
2.2
(I
)
(II)
(iii)
Cut & Polished precious stones and semi-
preciousstones including cut and polishedsemi-
precious stones from tumbled/ broken/ sliced/
damaged rough semi-precious stones, not
covered by S.No. 2.1 of less than US$350 per
carat FOB
Cut & Polished Coral
Cut & Polished precious stones (when per carat
FOB
is more than US$ 600)
60
65
90
1. P
recious or semi- precious
stones unset& uncut
2. Rough semi- precious stone
s in
t
umbled/ broken/ sliced/ damaged
form.
1.
Co
ral unprepared, or co
ral
s
ticks not cut to any shape or
size.
1. E
meralds Uncut and Unset
2.
Rubies Uncut andUnset
3. S
apphiresUncut and Unset
4. P
recious stones unset including
in tumbled/ broken/ sliced
/
da
maged form
2.3 Cut & Polished Onyx
50 1 Sliced Onyx.
3. Je
wellery containing palladium and studd
ed/
s
trung with diamonds, Precious or semi-precious
stones, real or cultured pearls, synthetic/ imitation
stones provided the value of synthetic/i
mitation
sto
nes does notexceed 10% of the FOB value
of
Je
wellery excluding the value of metal
65 1 Diamonds Uncut and 50
Unset
2 Precious or Semi- precious
stones uncut and unset
3 Real or CulturedPearls unset/
undrilled
4 Rough Semi- precious stones
in tumbled/ broken/ sliced/
damaged form5 Empty
Jewellery
Boxes (1 %)
4. Cut o
r Polished synthetic stones 50 1 Rough synthetic stones
2 cubic zirconia
5.1 ImitationJewellery/ costumejewellery studded or
strung with synthetic imitation stones/ plastic
beads, wooden beads, glass beads, false
30 1 Glass beads, false
pearls&glass chatons/ glass
chatons in stock lots.
pe
arls,glass chatons etc. 2 Rough synthetic stones
3 Metal fittings, findings,
components& accessories
required for imitation jewellery.
4 Cubic zirconia.
5 Empty Jewellery
Boxes (1 %)
5.2 Imitation Jewellery/ costume Jewellery plain
(other than those specified under S.No. 5.1).
10 1 Metal fittings, findings
components& accessories
required for imitation jewellery.
2 Empty Jewellery
Boxes (1 %)
5.3 Silver Filigree and Silver Filigree Jewellery 10 1 Metal Fittings
2 Empty Jewellery
Boxes (1 %)
5.4 Jewellery made of palladium and studded with
synthetic/ imitation glass, stones, chatons, beads,
false pearls, etc. with or without diamonds,
precious stones, semi-precious stones,
real/cultured pearls.
30
1. Gl
ass Beads, False
pearls&glass chatons/
glasschatons in stock lots.
1.
Roug
h synthetic stones.
2. Cu
bic Zirconia
3. E
mpty jewellery
Boxes (1 %)
Note (General): Necklaces strung or threaded, with cut and polished precious/ semiprecious stones/
polished and processed pearls will also fall under respective entries of this Appendix and
replenishment allowed accordingly, provided the value of metal fittings, namely, clips,
clasps, pins, hooks etc. is negligible and such value is excluded
Note for S.No.3: (1
)
Studded/ Strung Jewellery containing SyntheticorImitation stones exceeding10%ofthe
valueofJewelleryexcludingthevalueofmetal,inadditiontotheDiamonds,preciousor semi-
precious stones and/ or Pearls are excluded from the scope of this Export Product
(2) Prec
ious Metal Jewellery as described under Col. 2 will be covered underSl.No.3
provided the value of precious metali.e.Palladium is not less than70% of total value of metal
used therein or studded jewellery containing in whole or in part, metal other than Palladium
and studded/ strung with diamonds, pearls, precious/semi-precious stones will also
be
g
rouped under Sl.No. 3 for the purpose of import replenishment, provided the value
of the
s
tuddings/ stringings amount to 90% or above of the total FOB value
(3
) For the
purposes of determining the FOB value of the studdings in jewellery, namely, the
value of cut and polished diamonds and/or precious and semi-precious stones and/ or
finished pearls as per the declaration of the exporter duly scrutinised and appraised by
customs will be taken into account
(4)Replenishmentofdiamondsuncutandunsetprecious/semi-preciousstones,uncut&unset re
al
o
r cultured pearls, unset/ undrilled shall be allowed in proportion to the FOB value content
of
d
iamonds, uncut and unset, precious or semi-precious stones unset and uncut and real or
cultured pearls unset/ undrilled respectively used, as contained in the exported product,
as
dec
lared by the exporter and duly attested by the customs in the invoice.No
interchangeability of the aforesaid studding materials inter-se shall be allowed
Note forSl.No.4 : Production of customs attested invoices is not required for claiming Replenishment
(
1
)
Onl
yj
eweller
y
madeofmetalsotherthanpreciousmetalsreferredtoinSl.No.4willbecoveredb
y
t
hisentry.Inotherwords,onlyjewellerymadeofbasemetallikealuminium, copper,brassetc.and
studded/ strung with synthetic/ imitation stones/ plastic beads, wood to be given on a stamp
paper (Minimum of Two Rupees en beads, etc. would fall under this Sl.No.Base metal
imitation jewellery studded/ strung with semi-precious stones will also fall under this Sl.No.
(2
) Produ
ction of customs attested invoices is not required while claiming replenishment.
(3) Cuff links (including brass cuff links) studded with synthetic/ imitation stones, decorated
c
uff links and gold plated cuff links will also fall under this Sl.Number.
Note forSl. No.5.1: (1) Jhumka, Rings, Finger rings, belts, necklaces, Ghungroos etc.made of base metals
such as Aluminium and "Gillet" will also fall under this S.No. Brass cuff links other
than those covered by Sl.No. 5.1 will also fall under this S.No.
(2
)
Production of customs attested invoices is not required while claiming replenishment.
