Certification charges exclusion: re-imported certified cut and polished diamonds remain duty-free if notification conditions are met. Certification charges and related freight paid to foreign certifying agencies shall not be included as additional value for the purpose of Notification No. 55/2001-Cus; re-imported cut and polished diamonds certified abroad remain eligible for duty-free import provided the notification's other conditions, including matching value and physical characteristics to prevent substitution, are met.