Section 46Z16Q

In this Chapter— “diamonds” means any thing falling within— the following commodity codes— 7102 10 (unsorted diamonds); 7102 39 (non-industrial diamonds, other than unworked or simply sawn, cleaved or bruted); and both commodity code ex 7102 31 and the description “non-industrial diamonds, simply sawn, cleaved or bruted”; “relevant day” means— 1st March 2024 in relation to any diamonds which are equal to or larger than 1 carat; 1st September 2024 in relation to any diamonds which are equal to or larger than 0.5 carats; “relevant processed diamonds” means diamonds which— were mined in Russia; and have been processed in a third country; “third country” means a country that is not the United Kingdom, the Isle of Man or Russia. Paragraph 1 of Schedule 3 applies for the purposes of interpreting the definition of diamonds in paragraph (1). For the purposes of this Chapter, diamonds are processed where they are— altered; transformed in any way; or subjected to any other type of operation or process.

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Source: legislation.gov.uk · retrieved 2026-08-30