https://www.taxtmi.com/notifications?id=143088 The Diamond Imprest Authorisation permits temporary import of specified Natural Cut and Polished Diamonds against mandatory physical export, excluding lab-grown diamonds, subject to a minimum value addition requirement to be realized in free foreign exchange. Eligibility is restricted to higher-status exporters meeting prescribed export performance and tax filing conditions, with import entitlements linked to average past exports and capped. Imports are exempt from specified customs duties, subject to an Actual User and pre-import condition, non-transferable, require recordkeeping, and must meet export obligations within defined timeframes. en-us Tue, 21 Jan 2025 00:00:00 +0530 Fri, 24 Jan 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143088 The Diamond Imprest Authorisation permits temporary import of specified Natural Cut and Polished Diamonds against mandatory physical export, excluding lab-grown diamonds, subject to a minimum value addition requirement to be realized in free foreign exchange. Eligibility is restricted to higher-status exporters meeting prescribed export performance and tax filing conditions, with import entitlements linked to average past exports and capped. Imports are exempt from specified customs duties, subject to an Actual User and pre-import condition, non-transferable, require recordkeeping, and must meet export obligations within defined timeframes. Notifications DGFT Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143088