For export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers will only be voluntary – CBIC
Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds.
CBIC vide Circular No. 21/2024-Customs dated 30.10.2024 had advised importers/exporters 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.2.
CBIC noticed that exporters are facing challenges regarding mandatory declaration of additional qualifiers in case of export of Lab Grown Diamonds(HPHT/CVD) weighing less than one carat.Â
CBIC took note 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.
In view of the challenges faced by the exporters, CBIC has issued Circular No. 03/2025-Customs dated 29.01.2025 to provide 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.
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- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII




