On 31 January 2013, the Department of Revenue of the Ministry of Finance announced the re-introduction of bonded warehouses in Special Economic Zones and Domestic Tariff Areas for the import and re-export of the following products: cut and polished diamonds or colored gemstones, uncut and unset precious and semi-precious stones.

The Government implemented the provision on 5 March 2013.
Bonded warehouses are buildings (or other secured areas) in which imported dutiable merchandise may be stored, manipulated or undergo manufacturing operations without the payment of duty. The latter is only collected when the merchandise is withdrawn for consumption. If no domestic buyer is found for the imported articles, the importer can sell the merchandise for exportation and avoid paying the import duty in the country where the good is stored. If no bonded warehouse is available, the imprter must pay an import duty upon arrival of the product in the country.