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of <h1>India Exempts Duty on Re-Imported Diamonds After Certification, Requires 0.25 Carats Minimum and Specific Export Conditions</h1> The Government of India, under Notification No. 09/2012-Customs, exempts duty on re-imported cut and polished diamonds after certification or grading by designated laboratories, as per the Foreign Trade Policy. This applies to gems and jewellery exporters with a minimum three-year track record and an average annual turnover of five crore rupees. Re-imported diamonds must weigh at least 0.25 carats and match the original export invoice in terms of value and dimensions, with specified permissible variances. The re-import must occur within three months of export, with a temporary extension for cases between February and July 2020.
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