Diamond Export Levy Act, 2007 (Act No. 15 of 2007)Part III : General relief measures6. Relief for election purchases |
Notwithstanding section 2(1), any person that purchases an unpolished diamond at a diamond exchange and export centre in respect of which an election described in section 8(1) of the Administration Act applies is not subject to the levy in respect of that diamond if that person—
| (a) | delivers a bill of entry for export in respect of that diamond within 10 business days after that purchase; and |
| (b) | provides a copy of that election with the bill of entry for export. |