Duty exemption on re-import of certified cut and polished diamonds allowed for eligible exporters subject to guidelines. Zero duty re-import is allowed for cut and polished diamonds (0.25 carat or more) sent abroad for certification/grading to specified authorized laboratories, provided the exporter has an annual export turnover meeting the Rs 5 crores threshold for each of the last three years and re-import occurs within three months; the facility is subject to procedural guidelines issued by the customs authority.