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of <h1>India Exempts Select Agencies from Customs Duties on Diamonds for Grading and Re-Export Under Notification No. 40/2015-Customs.</h1> The Indian government issued Notification No. 40/2015-Customs, exempting specified agencies from customs duties on cut and polished diamonds imported for grading or certification and re-export. Agencies must fulfill conditions such as providing a bond, maintaining detailed records, using unique control numbers, and ensuring re-export within three months. The diamonds must be imported and re-exported through the same port, with customs officers allowed to audit the agencies. A quarterly statement of transactions is required. The exemption aligns with the Foreign Trade Policy and Handbook of Procedures, with certain extensions granted due to specific circumstances.
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