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Re-export of unsold rough diamonds from Special Notified Zone of Customs without Export Declaration Form (EDF) formality

RBI/2019-20/103
A.P. (DIR Series) Circular No. 10

November 22, 2019

To

All Category-I Authorised Dealer Banks

Re-export of unsold rough diamonds from Special Notified Zone of Customs without Export Declaration Form (EDF) formality

Attention of Authorised Dealer Category – I banks (AD banks) is invited to the A.P. (DIR Series) Circular No.1 dated July 02, 2015.

2. It has been decided to modify the provisions contained in para 4 of the above A.P. (Dir Series) Circular, as under:-

For the lot/ lots cleared at the center/s which are duly notified under Customs Act, 1962 / specified by the Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India for the above purpose, Bill of Entry shall be filed by the buyer. AD bank may permit such import payments after being satisfied with the bona-fides of the transaction. Further, AD bank shall also maintain a record of such transactions.

3. All other terms & conditions mentioned in the A.P. (DIR Series) Circular No.1 dated July 02, 2015 remain unchanged.

4. Authorised Dealers may bring the contents of this circular to the notice of their constituents concerned.

5. The directions contained in this circular have been issued under Section 10(4) and Section 11(1) of the FEMA, 1999 (42 of 1999) and are without prejudice to permissions / approvals, if any, required under any other law.

Yours faithfully,

(Sharmila Thakur)
General Manager

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