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            <h1>New Customs Manual 2023 Details Re-export Process for Diamonds with Special Zone at Gujarat Hira Bourse</h1> The Customs Manual 2023 outlines the process for the re-export of diamonds, highlighting the establishment of a Special Notified Zone at Gujarat Hira Bourse, Ichhapore Surat. Entities M/S SIDC and M/S DGDC are tasked with managing the receipt, sales, custody, delivery, re-export, and accounting of imported rough diamonds for viewing or sale. These activities are to be conducted in accordance with the guidelines set by the jurisdictional Commissioner of Customs, as referenced in Circular No. 36/2019.

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