https://www.taxtmi.com/notifications?id=1409 Cut and polished diamonds re-imported after certification/grading are exempt from the whole of customs duty if re-imported by gems and jewellery exporters meeting a three-year track record and specified turnover, each diamond is at least 0.25 carat, re-importation occurs within three months of export, certification is produced from the listed laboratories/agencies, and the re-imported stones match the exported items in value, dimensions and weight; the exemption also applies when authorised offices or agents of those laboratories perform the export/re-import on behalf of exporters. en-us Wed, 16 May 2001 00:00:00 +0530 Mon, 12 May 2008 23:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=1409 Cut and polished diamonds re-imported after certification/grading are exempt from the whole of customs duty if re-imported by gems and jewellery exporters meeting a three-year track record and specified turnover, each diamond is at least 0.25 carat, re-importation occurs within three months of export, certification is produced from the listed laboratories/agencies, and the re-imported stones match the exported items in value, dimensions and weight; the exemption also applies when authorised offices or agents of those laboratories perform the export/re-import on behalf of exporters. Notifications Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/notifications?id=1409