The notification provide a one-time relaxation for eligible exporters of cut and polished diamonds (0.25 carat or above) with specified turnover criteria to benefit from an extended re-import timeline at zero duty. In cases where the original re-import period of three months expires between 1st March 2026 and 31st May 2026, the deadline will automatically be extended by 30 days. This effectively increases the re-import period to four months for such shipments.