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

CBIC mandates declaration of additional qualifiers in import/export filings under the 2018 Bill of Entry and 2019 Shipping Bill regulations, effective December 1, 2024
CBIC - synthetic diamond import - diamonds export - India customs declaration - taxscan

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…

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