The Central Board of Indirect Taxes and Customs (CBIC) on January 29, 2025, issued a circular regarding Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds.
The following has been stated: -
•The Board has addressed challenges faced by exporters regarding mandatory additional qualifiers for Lab lab-grown diamonds (HPHT/CVD) weighing less than one carat.
•It has been decided that for these diamonds, the declaration of additional qualifiers will be voluntary. For diamonds weighing one carat or more, the mandatory declaration remains as per Circular 21/2024-Customs.
•A Public Notice will be issued to guide the trade, and any difficulties can be reported to the Board.
The detailed circular is given in the document below.
[Circular No. 03/2025-Customs]
