The Central Board of Indirect Taxes and Customs (CBIC) has notified the mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds.
The importers/exporters were advised for the mandatory additional qualifiers in import/export declarations in respect of synthetic or reconstructed diamonds (Lab Grown Diamonds) for better identification of these goods with improved quality of assessment, intervention and facilitation.
It has been brought to the notice of the Board that various challenges are being faced by the exporters regarding mandatory declaration of additional qualifiers in case of export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat.
It is stated that the identification or differentiation of these diamonds during export is resulting in increased dwell time. Field formation is also of the opinion that the exemption may be provided to the exporters from mandatory declaration of additional qualifiers for the export of LGDs (HPHT/CVD) weighing less than one carat.
The issue has been examined. In order to address the challenges faced by the exporters, it is decided that in case of export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers will only be voluntary.
For all other cases, the mandatory additional qualifiers will remain applicable as per Circular 21/2024-Customs.
Circular Details
Circular No. 03/2025-Customs
Date: 29th January, 2025
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