Download Document

English
Circular No. 21/2024-Customs

F.No. 524/17/2024-STO(TU)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)

North Block, New Delhi.
Dated: 30
th
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 in respect 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.

2. Among those imported/exported, it is noted that in case of synthetic or reconstructed
diamonds, the information currently provided by the importers/exporters of these products is
inadequate and does not provide the method used for producing these products, thus leading to
insufficient inputs for devising policies, certifications from technical agencies for assessment,
etc. with adversely impacting cargo clearance time.

3. On reviewing the matter, it is noted that the information in import/export declarations
can be improved by providing the method used for producing these products, thereby offering
effective avoidance of queries, enhancing efficiency in assessment and facilitation.

4. Accordingly, in terms of the Bill of Entry (Electronic Integrated Declaration and
Paperless Processing) Regulations, 2018 and Shipping Bill (Electronic Integrated Declaration
and Paperless Processing) Regulations, 2019, it has been decided to enable the additional
qualifiers/identifiers as mentioned in the Annexure mandatory to be declared at the time of
filing of import/export declarations with effect from 01.12.2024. Declaration of additional
qualifiers would improve quality of assessment and intervention and increase facilitation.

5. 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.

6. Hindi version follows.

(Jitender Singh)
STO (Tariff Unit)

ANNEXURE
TABLE

CTH INFO
CODE

ADDITIONAL
QUALIFIER
DESCRIPTION
71042110
71042120
71049110
71049120
LGD LGD001
Lab Grown Diamond- Chemical Vapour
Deposition
LGD LGD002
Lab Grown Diamond- High Pressure High
Temperature
LGD LGD003 Lab Grown Diamond- Other
circular no 21 2024 dated 30 oct 2024 | iKargos