This CBIC Circular Notifies Mandatory Additional Qualifiers In Import/Export Declarations In Respect Of Synthetic Or Reconstructed Diamonds

Date:

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

Read More: Customs Seize 9.978 Kg of Suspected Hydroponic Weed Worth Rs. 9.978 Crore at IGI Airport, New Delhi

Mariya Paliwala
Mariya Paliwalahttps://jurishour.in/
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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