https://www.taxtmi.com/circulars?id=53704 Unsold rough diamonds imported free of cost into a Special Notified Zone and re exported from the SNZ without entering the Domestic Tariff Area are not required to submit an Export Declaration Form. Entry into the SNZ must be accompanied by a notional value invoice and packing list indicating the free of cost nature; such consignments must not enter the DTA. Buyers clearing lots at the Precious Cargo Customs Clearance Centre must file the Bill of Entry, and Authorised Dealers may allow payments after satisfying themselves of the transaction's bona fides and keeping transaction records. en-us Thu, 02 Jul 2015 00:00:00 +0530 Wed, 18 Feb 2026 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53704 Unsold rough diamonds imported free of cost into a Special Notified Zone and re exported from the SNZ without entering the Domestic Tariff Area are not required to submit an Export Declaration Form. Entry into the SNZ must be accompanied by a notional value invoice and packing list indicating the free of cost nature; such consignments must not enter the DTA. Buyers clearing lots at the Precious Cargo Customs Clearance Centre must file the Bill of Entry, and Authorised Dealers may allow payments after satisfying themselves of the transaction's bona fides and keeping transaction records. Circulars FEMA Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53704