https://www.taxtmi.com/circulars?id=1051 Private/public bonded warehouses in DTA/EPZ may hold imported diamonds and gemstones for import, re export and permitted DTA sale under REP/GEM REP/Diamond Imprest Licences subject to customs duty. Rough diamonds are treated as dutiable for regulatory control. REP/GEM REP/Diamond Imprest Licence holders and EOUs/EPZ units may clear goods on filing ex bond Bills of Entry; Diamond Imprest Licence holders must execute bonds equal to duty leviable and may maintain running bond accounts. Warehouse licence holders are responsible for custody, delivery, record keeping and maintaining Bond/Stock registers per prescribed Annexures. en-us Fri, 24 Apr 1998 00:00:00 +0530 Tue, 19 Aug 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1051 Private/public bonded warehouses in DTA/EPZ may hold imported diamonds and gemstones for import, re export and permitted DTA sale under REP/GEM REP/Diamond Imprest Licences subject to customs duty. Rough diamonds are treated as dutiable for regulatory control. REP/GEM REP/Diamond Imprest Licence holders and EOUs/EPZ units may clear goods on filing ex bond Bills of Entry; Diamond Imprest Licence holders must execute bonds equal to duty leviable and may maintain running bond accounts. Warehouse licence holders are responsible for custody, delivery, record keeping and maintaining Bond/Stock registers per prescribed Annexures. Circulars Customs Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1051