各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、新疆生产建设兵团财务局: 经国务院批准,现将钻石及上海钻石交易所有关税收政策通知如下: 一、为了加强对钻石(含钻石毛坯和未镶嵌成品钻石,下同)进出口管理,抑制钻石走私,全国一般贸易项下钻石进出口统一集中到上海钻石交易所海关办理报关手续;加工贸易项下钻石进 Financial departments (bureaus) of various provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning, the State Administration of Taxation, and the Finance Bureau of the Xinjiang Production and Construction Corps: With the approval of the State Council, the relevant taxation policies of the Diamond and Shanghai Diamond Exchange are hereby notified as follows: 1. To strengthen diamonds (Including diamond roughs and unmounted diamonds, the same below) Import and export management, suppression of diamond smuggling, general import and export of diamonds under the national trade standard centralized to the Shanghai Diamond Exchange customs declaration formalities; processing trade under the diamond into