Declaration of Additional Qualifiers will only be Voluntary on Export
of Lab Grown Diamonds (HPHT/CVD) Small Diamonds Weighing less than One Carat
·
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.
·
Identification
or differentiation of these diamonds during export is resulting in increased dwell
time.
[CBIC Circular No. 03/2025-Customs dated 29
January, 2025]
Subject: Mandatory additional qualifiers
in import/export declarations in respect of Synthetic or Reconstructed Diamonds.
Reference is invited to the Circular No.21/2024-Customs
dated 30.10.2024 wherein, 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.
Suitable Public Notice may kindly be issued
for guidance of the trade. Any difficulties faced or doubts arising in the implementation
of this Circular may please be brought to the notice of Board.
F.No. 524/17/2024-STO(TU)