https://www.taxtmi.com/circulars?id=1013 Export of rough diamonds is permitted when payment is in freely convertible currency. Third party exports are allowed under the Exim Policy and Handbook of Procedures; third party imports are prohibited and agents may only act as facilitators. REP licences must carry an endorsement on the original bill of entry to prevent reuse; customs need not reverify where the Handbook or bonded warehouse procedures apply. Exports exceeding Handbook limits must use bonded warehouse provisions. Multiple bills may be clubbed but export value must remain within the limit tied to imports. Bills of entry for imports on or after 1 April 1997 must be in the importer's name. en-us Tue, 25 Nov 1997 00:00:00 +0530 Fri, 08 Aug 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1013 Export of rough diamonds is permitted when payment is in freely convertible currency. Third party exports are allowed under the Exim Policy and Handbook of Procedures; third party imports are prohibited and agents may only act as facilitators. REP licences must carry an endorsement on the original bill of entry to prevent reuse; customs need not reverify where the Handbook or bonded warehouse procedures apply. Exports exceeding Handbook limits must use bonded warehouse provisions. Multiple bills may be clubbed but export value must remain within the limit tied to imports. Bills of entry for imports on or after 1 April 1997 must be in the importer's name. Circulars Customs Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1013