Non-industrial
Synthetic or reconstructed non-industrial diamonds (lab-grown)
HSN 7104 21 20 (Non-industrial synthetic diamonds) is subject to Directorate General of Foreign Trade (DGFT) import policy conditions under ITC (HS) Chapter 71, including Kimberley Process Certification Scheme requirements and importer registration with the Gems and Jewellery Export Promotion Council. 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 DGFT
- Mandatory qualifiers declaration from CBIC
- 1Confirm the importer 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 a binding pre-condition under ITC (HS) policy condition 05 of Chapter 71, and import without GJEPC registration constitutes a Restricted-import breach.DGFT Notification 43/2015-2020 dated 22-11-2021 · ITC (HS) policy condition 05, Chapter 71
- 2Ensure a valid Kimberley Process Certificate accompanies every consignment. Additionally, verify that the origin country is not Côte d'Ivoire (policy condition 1) or Venezuela (policy condition 2), which carry separate prohibition conditions under ITC (HS) Chapter 71.DGFT Notification 34/2015-20 dated 28-09-2020 · ITC (HS) policy conditions 1, 2 and 3, Chapter 71
- 3Include the mandatory additional qualifiers in the import declaration at the bill of entry for synthetic or reconstructed diamonds, including lab-grown diamonds, as required by CBIC Circular 21/2024-Cus. Non-inclusion of the specified qualifiers renders the declaration defective and liable to customs query or detention.CBIC Circular 21/2024-Cus dated 30-10-2024
The most frequent error on this tariff line is treating lab-grown diamonds as outside the Kimberley Process obligations on the grounds that they are not mined rough diamonds. ITC (HS) policy condition 03 applies to the CTI as classified, and the GJEPC registration requirement under policy condition 05 applies to the importer irrespective of whether the diamond is natural or synthetic. An importer who has GJEPC registration but omits the CBIC Circular 21/2024-Cus mandatory qualifiers in the import declaration faces a defective-entry finding and potential re-assessment.