Export Certificate for High-Value Items
“In terms of the Baggage Rules, 2026 issued vide Notification No. 14/2026-Cus (N.T.) and the Customs Baggage (Declaration and Processing) Regulations, 2026 issued vide Notification No. 15/2026-Cus (N.T.), passengers carrying valuable goods such as jewellery, cameras, laptops, professional equipment or other high-value articles abroad are advised to declare the same before Customs at the time of departure and obtain an Export Certificate (Form CBD-III) for hassle-free re-import into India
The Export Certificate may be issued electronically or otherwise and shall remain valid till the first return of the passenger to India or within six months, whichever is earlier. Passengers are advised to retain invoices/proof of ownership and produce the certificate along with the goods before Customs at the time of re-import.
Passengers carrying dutiable, restricted or high-value goods are also advised to make electronic declaration through the ATITHI application or ICEGATE portal in terms of Circular No. 04/2026-Cus and the Customs Baggage (Declaration and Processing) Regulations, 2026.
Any non-declaration, mis-declaration or concealment of goods may attract action under the Customs Act, 1962.”More Details
(2.3 MB)
Export Certificate for Jewellery Items
Before their travel date, passengers with a valid passport and ticket must ensure the following steps are completed
Detailed Packing List
Prepare a detailed packing list (as per Annexure I of the form attached below) in duplicate, specifying the details of each jewellery item, including the following
Serial number, description, B.I.S. number (if available), purity, number of pieces, gross weight, and description of any diamonds, precious or semi-precious stones (including approximate weight, number of stones, and value).
Photographs of Jewellery
Self-certify the photographs of the jewellery intended for temporary export, ensuring the photographs are clear and printed on photo paper of size 6" x 6" (six inches by six inches). The photographs should include passenger details (name, passport number, etc.) on the back.
Email Submission
At least four days before departure, email a copy of the packing list, air tickets, passport, Aadhar card, travel itinerary, and PAN card (if issued) to the following address: commrap-cus1mum-3[at]nic[dot]]in Request the arrangement of a government-approved jewellery valuer, empanelled by the department, to assist with the valuation and assay process on the day of departure.
Customs Clearance at Departure
On the date of departure, after receiving a confirmation email, approach the customs counter at least four hours before the scheduled departure, with the jewellery, photographs, packing list, air tickets, passport, Aadhar card, travel itinerary, PAN card (if issued), and a document establishing the ownership of the jewellery (or a self-attested affidavit if no document is available).
Examination and Certification
The Air Customs Superintendent will verify the credentials of the passenger (passport, tickets, etc.) and examine the jewellery items, randomly selecting them for inspection. They will compare the items with the packing list and photographs. After confirming the details with the assistance of the government-approved jewellery valuer, the jewellery will be allowed for export. The passenger, customs superintendent, and the valuer will sign the packing list, which will be considered the export certificate.
| Sr No | Signatory | Reason |
|---|---|---|
| 1 | Passenger | The entries in the submitted form are true and correct |
| 2 | Government Valuer | Inspected, assayed, and tested the precious and semi-precious stones in presence of the Air Customs Superintendent |
| 3 | Air Custom Superintendent | Exported vide Flight No.__________ dt _______ |
Record Keeping
The Air Customs Superintendent will retain a copy of the export certificate and enter the passenger’s details, flight details, passport number, Aadhar number, PAN number, and jewellery information in the register. The photographs will be numbered and signed for identification upon re-import.
Discrepancies and Further Actions
If the Air Customs Superintendent is not satisfied with the jewellery’s authenticity, purity, or valuation, or if the jewellery includes items covered under CITES or violates EXIM Policy, the case will be referred to the Air Intelligence Unit.
Export Certificate Submission
After endorsement by the Air Customs Superintendent, the export certificate (endorsed packing list) will be forwarded to the PRO in the Arrival Hall for reference. The passenger must notify Customs of the arrival details (date, time, and flight number) via email at least four days before arrival.
Re-importation Process
Upon arrival, the passenger must report to the Red channel and present the re-imported jewellery along with the export certificate. The Air Customs Superintendent will verify the identity of the jewellery with the packing list and photographs. If the identity is confirmed, the jewellery will be cleared for re-import. The Export Certificate will then be defaced to prevent misuse.
| Sr No | Signatory | Reason |
|---|---|---|
| 1 |
Passenger |
Presented jewellery as per the packing list endorsed at the time of departure |
| 2 |
Air Custom Superintendent |
Identification of goods established with the description and photographs provided |
Costs and Conditions
The passenger will bear the cost of the government-approved valuer, as per the Wealth Tax (First Amendment) Rules, 2009. The Valuer Role is advisory only.
Important Notes:
- The export certificate is only valid for personal, bona fide jewellery; it does not apply to jewellery for commercial purpose
- Piece-meal re-import is not permitted under this procedure.
- In the case of lost, stolen, or subsequently found jewellery abroad, the benefits of this procedure will not apply.
- Re-importation is permitted only at the place where the certificate was issued, i.e., CSMI Airport, Mumbai.
- The certificate is valid for one year from the date of issue.