Duty-free re-import of certified cut and polished diamonds permitted subject to exporter eligibility, certification and matching standards. Customs duty and integrated tax are exempted for re-imported cut and polished diamonds certified by laboratories or agencies notified in the Foreign Trade Policy, provided exporters meet eligibility criteria, each diamond meets a minimum carat weight, re-import occurs within the prescribed period (with specified extensions where applicable), certification/grading reports are produced, and the re-imported stones match the export invoice in value and dimensions subject to specified tolerances. Authorised national offices of the notified laboratories may act on behalf of exporters if core conditions are met.