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Non-industrial

Synthetic or reconstructed non-industrial diamonds (lab-grown)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 7104 91 20 (Synthetic non-industrial diamonds) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), including Kimberley Process Certification Scheme (KPCS) registration with the Gems and Jewellery Export Promotion Council and origin restrictions on imports from Côte d'Ivoire and Venezuela. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional qualifiers in import declarations for synthetic or reconstructed (lab-grown) diamonds with immediate effect from 30 October 2024.

What this is
HSN code
7104 91 20
Chapter
71 · Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof
Primary regulator
DGFT · ITC (HS) import policy conditions 1, 2, 3 and 5, Chapter 71
Customs documentation
  • Kimberley Process Certificate from DGFT
  • KPCS registration proof from Gems and Jewellery EPC
  • Additional qualifiers declaration from CBIC
Compliance steps
  1. 1
    Ensure the importing entity is registered with the Gems and Jewellery Export Promotion Council (GJEPC), the designated importing and exporting authority for the Kimberley Process Certification Scheme in India, as required under ITC (HS) policy condition 5 of Chapter 71. A valid Kimberley Process Certificate must accompany each consignment per policy condition 3.
    DGFT Notification 43/2015-2020 dated 22-11-2021 · DGFT Notification 34/2015-20 dated 28-09-2020 · ITC (HS) policy condition 5, Chapter 71
  2. 2
    At the bill of entry, include the mandatory additional qualifiers prescribed for synthetic or reconstructed diamonds (lab-grown diamonds) in the import declaration. Non-inclusion of these qualifiers constitutes non-compliance with CBIC Circular 21/2024-CUS and may result in detention of the consignment.
    CBIC Circular 21/2024-CUS dated 30-10-2024
  3. 3
    Verify the country of origin before shipment: imports of rough diamonds from Côte d'Ivoire are subject to policy condition 1 and from Venezuela to policy condition 2 of Chapter 71, both of which impose additional ITC (HS) restrictions. Consult the supplementary notes of CTH 7104 for scope carve-outs applicable to synthetic stones.
    ITC (HS) policy conditions 1 and 2, Chapter 71 · Supplementary notes of CTH 7104
A word of counsel

The most common error on this tariff line is treating KPCS compliance as applicable only to natural rough diamonds and overlooking the GJEPC-registration requirement and declaration qualifiers for lab-grown stones. CBIC Circular 21/2024-CUS applies to synthetic or reconstructed diamonds specifically and mandates additional qualifiers in every import declaration with immediate effect; bills of entry filed without those qualifiers are flagged for examination and detention pending rectification, which accrues demurrage and ground rent at the port.

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Frequently asked
Does HSN 7104 91 20 require BIS certification?
No, synthetic or reconstructed non-industrial diamonds fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the ITC (HS) import policy conditions of Chapter 71 administered by the Directorate General of Foreign Trade, with a mandatory CBIC declaration-qualifier overlay under Circular 21/2024-CUS.
Are the Kimberley Process Certificate requirements applicable to lab-grown diamonds under this tariff line?
Yes. Policy condition 3 of Chapter 71 requires a Kimberley Process Certificate, and policy condition 5 requires the importer to be registered with the Gems and Jewellery Export Promotion Council as the KPCS designated authority, per DGFT Notifications 34/2015-20 and 43/2015-2020.
What additional qualifiers are required in the import declaration for synthetic diamonds?
CBIC Circular 21/2024-CUS dated 30 October 2024 mandates mandatory additional qualifiers in import declarations for synthetic or reconstructed (lab-grown) diamonds with immediate effect; the specific qualifier fields are set out in that circular and must be completed at the bill-of-entry stage.
Last verified against gazette notifications: 2026-05-16. Source: DGFT / CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 71 · Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereofHSNSYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORTHSNDiamonds :