𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 31.03.2025

CBIC Introduces Electronic Processing for Personal Carriage of Gems, Jewellery, and Prototypes

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 09/2025-Customs, dated 28th March 2025, streamlining procedures for import and export through personal carriage. This move is aimed at enhancing trade facilitation, particularly for gems and jewellery as well as high-value samples and prototypes, by harmonizing and digitizing processes across specified airports.

Key Features of the Circular:

1. Electronic Processing from May 1, 2025:

CBIC will implement electronic processing of Bill of Entry (BE) and Shipping Bill (SB) for personal carriage of:

• Gems and Jewellery
• Commercial samples
• Prototypes

2. Applicable Airports:

• Export of gems and jewellery allowed from 9 airports: Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad, Jaipur.
• Import permitted through 7 airports: Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad, Jaipur.
• Samples/Prototypes: Initially allowed via Bengaluru, Chennai, Delhi, and Mumbai.

Key Procedural Highlights:

For Exporters:

• Must file an electronic shipping bill indicating “Personal carriage” at least 24 hours before departure.
• Present goods for examination a working day prior at the designated airport facility.
• Detained export parcels are sealed with Customs seal and temporarily stored until carried out by the passenger.

For Importers:

• File BE prior to arrival, declaring “Personal carriage” and providing travel details.
• At arrival, the passenger must declare items in the Red Channel and submit a request for detention.
• Goods can be examined at the airport or factory premises (for eligible importers).

For Customs Officers:

• Ensure same-day clearance if parcels are presented before 12:00 noon.
• Supervise sealing, storage, and release of goods for personal carriage.

Legal Backing:

The Circular is in accordance with:

• Customs Notification Nos. 154/94-Cus, 08/2016-Cus, 52/2003-Cus.
• Foreign Trade Policy (FTP) 2023 and Handbook of Procedures (HBP) 2023.

Benefits of the New Framework:

• Reduces time and cost of logistics for exporters/importers.
• Promotes ease of doing business for high-value goods.
• Encourages AEO participation through trusted facilitation.
• Aligns India’s trade practices with global best standards in personal carriage clearance.

Conclusion:

This circular is a transformative step toward a seamless, transparent, and tech-enabled customs procedure for personal carriage of commercial goods. It marks a positive shift for the gems and jewellery sector, as well as manufacturers dealing in precision prototypes and samples, strengthening India’s trade ecosystem through digitization and facilitation.

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Source: CBIC, Ministry of Finance, Govt. of India

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