Private /Public Bonded Warehouses may be set up in EPZ/SEZ/DTA for
import and re-export of cut & polished diamonds, cut & polished coloured
gemstones, import and re-export of rough diamonds, uncut & unset
precious & semi-precious stones and DTA sales of rough diamonds, uncut &
unset precious & semi-precious stones against REP/GEM REP/Diamond
Imprest licences subject to payment of customs duty wherever applicable,
notwithstanding anything contained in paragraph 9.21 of Policy. These
private/public bonded warehouses for selling rough diamonds, uncut &
unset precious & semi-precious stones in DTA shall follow the procedures
given in paragraph 8.24 and 8.25 of Handbook (Vol.1) Import & re-export of cut & polished diamonds & cut & polished coloured gemstones will be
subject to achievement of minimum value addition of 5%.