Mandatory additional qualifiers in import/export declarations inrespect of Synthetic or Reconstructed Diamonds

Last updated: 02 November 2024

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From 1st December 2024, new regulations will require mandatory additional qualifiers in import and export declarations for synthetic or reconstructed diamonds. This follows previous advice to voluntarily declare detailed information to improve assessment efficiency. Importers and exporters must now ensure full compliance with these updated requirements.

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)

North Block, New Delhi.
Dated:30th October, 2024

To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive).
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax
All Principal Commissioners/ Commissioners of Customs/Customs (Preventive)
All Principal Director Generals/Director Generals under CBIC

Subject: Mandatory additional qualifiers in import/export declarations inrespect of Synthetic or Reconstructed Diamonds w.e.f 01.12.2024–reg.

Madam/Sir,Reference is invited to the Circular No.55/2020-Customs dated 17.12.2020 wherein, importers were advised to voluntarily declare the complete description of imported goods and certain additional qualifiers for imported items such as scientific names, IUPAC names, brand name, etc. as applicable to reduce queries and improve the efficiency of assessment.

FAQ :

From 1st December 2024, additional qualifiers will be mandatory in import and export declarations for synthetic or reconstructed diamonds.

The new rules will come into effect from 1st December 2024.

The change affects synthetic or reconstructed diamonds.

Previously, importers were advised to voluntarily declare complete descriptions and additional qualifiers like scientific or IUPAC names to improve assessment efficiency.