Industrial
Synthetic or reconstructed industrial diamonds (lab-grown)
HSN 7104 21 10 (Industrial synthetic diamonds) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including Kimberley Process Certification Scheme (KPCS) obligations under DGFT Notification 43/2015-2020 and country-specific restrictions on imports from Côte d'Ivoire and Venezuela. Central Board of Indirect Taxes and Customs (CBIC) Circular 21/2024-Cus mandates additional qualifiers in import declarations for synthetic or reconstructed (lab-grown) diamonds with immediate effect.
- Kimberley Process Certificate from exporting authority
- GJEPC registration from Gems and Jewellery EPC
- Additional qualifier declaration to CBIC
- 1Ensure the importing entity is registered with the Gems and Jewellery Export Promotion Council (GJEPC), the designated importing and exporting authority of India for the Kimberley Process Certification Scheme. Registration is mandatory under ITC (HS) policy condition 05 of Chapter 71; unregistered importers cannot obtain KPCS clearance.DGFT Notification 43/2015-2020 dated 22-11-2021 · ITC (HS) policy condition 05, Chapter 71
- 2Obtain a valid Kimberley Process Certificate from the exporting country's designated authority in accordance with ITC (HS) policy condition 03. Imports from Côte d'Ivoire are subject to policy condition 01 and imports from Venezuela are subject to policy condition 02; verify origin compliance before shipment.DGFT Notification 34/2015-20 dated 28-09-2020 · ITC (HS) policy conditions 01, 02 and 03, Chapter 71
- 3Include mandatory additional qualifiers in the import declaration at the bill of entry, as required for synthetic or reconstructed (lab-grown) diamonds under CBIC Circular 21/2024-Cus. Also confirm compliance with the supplementary notes of CTH 7104 before filing.CBIC Circular 21/2024-Cus dated 30-10-2024 · Supplementary notes of CTH 7104
The most common error on this tariff line is conflating the KPCS requirements — designed for rough diamonds — with the CBIC additional-qualifier obligation for lab-grown synthetic diamonds, and treating one as a substitute for the other. Both obligations apply independently at the bill of entry: a valid Kimberley Process Certificate and GJEPC registration do not discharge the CBIC Circular 21/2024-Cus declaration requirement for synthetic or reconstructed stones, and an incomplete declaration triggers detention pending amendment.