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of <h1>Cut and polished diamonds exempt from customs duties on re-import after certification under specified conditions.</h1> The notification exempts cut and polished diamonds from customs duties when re-imported into India after certification or grading by specified laboratories or agencies, as per the Foreign Trade Policy. Eligible exporters must have a minimum three-year track record and an annual turnover of at least five crore rupees. Re-imported diamonds must be at least 0.25 carats, returned within three months of export, and match the original export invoice in value, height, circumference, and weight. Authorized agents in India can facilitate this process, adhering to the specified conditions and the Foreign Trade Policy guidelines.
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