CBIC to introduce electronic processing of import / export through personal carriage by air passengers from 1st May 2025 at specified airports.

The Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, has introduced 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 at the following airports as per the details hereunder:

• Nine airports (09) at Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad and Jaipur to allow personal carriage for exporting gems and Jewellery.

• Seven airports (07) at Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad and Jaipur to allow personal carriage of the import of gems and jewellery.

• Four airports (04) at Bengaluru, Chennai, Delhi and Mumbai to allow personal carriage of samples / prototypes of machinery.

The export/import through personal carriage shall be subject to the provisions of Foreign Trade Policy (FTP) 2023 and Handbook of Procedures (HBP), 2023.

The facility of personal carriage will be available, for export of gems and jewellery in the nine airports (Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad and Jaipur) specified in

para 4.87 of HBP and for import of gems and jewellery in the seven airports (Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad and Jaipur) specified in para 4.88 of HBP.

In the case of carrying samples / prototypes of machinery, the facility is initially being made available in Bengaluru, Chennai, Delhi and Mumbai airports.

It is largely believed that the harmonised procedure along with electronic processing will promote ease of doing business for such mode of transaction especially for gems and jewellery and high-end manufacturing.

Team Maverick