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.
CAclubindia
Guest
Notification No : No.21/2024Published in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1003245/ENG/Circulars