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of <h1>Handbook of Procedures 2023 Chapter 4 adds Diamond Imprest Authorisation scheme with ANF 4J/4K, strict import-export conditions</h1> Directorate issues amendments to Chapter 4 of the Handbook of Procedures, 2023, creating a Diamond Imprest Authorisation (DIA) scheme: applications via ANF 4J; imports allowed only through Mumbai Airport subject to pre-import conditions; export obligation discharged by physical export of natural cut and polished diamonds =0.25 carat; minimum 10% value addition in freely convertible currency; bond and performance bank guarantee required before customs clearance; DIA valid 12 months, export obligation 18 months, single authorisation per IEC per year, no revalidation or deemed exports; fulfilment filed via ANF 4K; bonafide default regularised by paying customs duty with interest plus 1% shortfall; effective 01.04.2025.
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