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    <title>Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds</title>
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    <description>Declaration of additional qualifiers for synthetic or reconstructed diamonds remains mandatory generally to aid identification and assessment; however, for exports of lab-grown diamonds (HPHT/CVD) below the small-diamond weight threshold the Board has made such additional qualifiers voluntary, while mandatory qualifiers continue to apply in all other cases as per prior circular, and a public notice will be issued for trade guidance.</description>
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      <link>https://www.taxtmi.com/circulars?id=68088</link>
      <description>Declaration of additional qualifiers for synthetic or reconstructed diamonds remains mandatory generally to aid identification and assessment; however, for exports of lab-grown diamonds (HPHT/CVD) below the small-diamond weight threshold the Board has made such additional qualifiers voluntary, while mandatory qualifiers continue to apply in all other cases as per prior circular, and a public notice will be issued for trade guidance.</description>
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