The relevant provisions of the consumption tax on imported diamond ornaments are as follows:

1. The importer of diamonds is not the taxpayer of consumption tax, because the consumption tax of diamonds is a retail link, not an import link;

2. Buy finished diamonds directly and then wholesale them without paying consumption tax;

3. If you buy gold, silver and diamonds yourself and then entrust others to process them into ornaments and then sell them, the trustee will withhold and pay the consumption tax;

4. Imported diamonds don't need to pay consumption tax if they are purchased directly, but they have to pay if they are purchased and sold by themselves.

Basic characteristics of consumption tax:

1, consumption tax items are selective. Consumption tax is levied on specific products stipulated in the tax law. That is, according to the requirements of macro-industrial policy and consumption policy, the state can select some consumer goods with a purpose and focus to levy consumption tax, thus appropriately limiting the consumption demand of some special consumer goods, so it can be said that the tax adjustment of consumption tax is special;

2. Design different tax rates according to different products, and pay the same tax for the same product;

3. Consumption tax is an in-price tax and an integral part of price;

4. Consumption tax is levied in three ways: ad valorem fixed rate, ad valorem fixed amount and ad valorem compound collection;

(1) Taxable amount from ad valorem = sales amount x applicable tax rate.

(2) Taxable amount calculated by quantitative quota method = sales quantity × unit tax amount.

5. The consumption tax collection link is single;

6. The burden of consumption tax is finally passed on to consumers.

To sum up, consumption tax is a tax levied on specific consumer goods and belongs to the category of turnover tax. On the basis of the general collection of value-added tax on goods, in order to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue, consumption tax is levied on some consumer goods.

Legal basis:

Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax

Taxable consumer goods produced by taxpayers are taxed at the time of sale. Taxpayers who produce taxable consumer goods for their own use and use them for the continuous production of taxable consumer goods are not taxed; If it is used for other purposes, it will be taxed when it is transferred.

Taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party, unless the entrusted party is an individual. The taxable consumer goods processed by the entrusting party are used for the continuous production of taxable consumer goods, and the tax paid is allowed to be deducted according to the regulations.

Taxable consumer goods imported shall be taxed at the time of customs declaration.