CBIC Mandates Declaration of Additional Qualifiers in Import/Export Filings from December 1, 2024 [Read Circular]

Effective December 1, 2024, the Central Board of Indirect Taxes and Customs ( CBIC ), vide circular no. 21/2024-Customs dated 30th October 2024 mandated the inclusion of additional qualifiers in import and export declarations for synthetic and reconstructed diamonds.

This new requirement follows Circular No. 55/2020-Customs, dated December 17, 2020, where importers were encouraged to voluntarily provide a detailed description of imported goods, including specific identifiers like scientific names, IUPAC names, and brand names.

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This practice aimed to streamline the assessment process and reduce inquiries. However, recent observations indicate that the information provided by importers and exporters of synthetic and reconstructed diamonds is often insufficient, particularly concerning the production method used. This lack of detail has hampered policy-making efforts and the issuance of certifications by technical agencies, leading to delays in cargo clearance.

To address these issues, CBIC has reviewed and updated its policies, concluding that providing detailed production methods for synthetic and reconstructed diamonds in declarations will significantly reduce inquiries and enhance assessment accuracy.

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In alignment with the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, and Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, the CBIC now requires the additional qualifiers specified in the Annexure to be declared upon filing import/export documents.

CTH	INFO CODE	ADDITIONAL QUALIFIER	DESCRIPTION
71042110	LGD	LGDOO1	Lab Grown Diamond- Chemical Vapour Deposition
71042110	LGD	LGDOO2	Lab Grown Diamond- High Pressure High Temperature
71042110	LGD	LGDOO3	Lab Grown Diamond- Other

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