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Circular No. 03/2025-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: 29
th
January, 2025
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 Commissioners/Commissioners of Customs & Central Tax
All Principal Director Generals/Director Generals under CBIC
Madam/Sir,
Subject: Mandatory additional qualifiers in import/export declarations in respect of
Synthetic or Reconstructed Diamonds – reg.
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.
2. 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.
3. 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.
4. 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.
5. Hindi version follows.

(Jitender Singh)
STO (Tariff Unit)
circular no 03 2025 dated 29 jan 2025 | iKargos