Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)

Regulations

Schedule B: Rules in respect of the Diamond Export Levy (Administration) Act, 2007 (Act No. 15 of 2007)

Part IV : Producer and Diamond Beneficiator Relief Measures

10. Exemption for diamond beneficiators
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10.01A diamond beneficiator who delivers a bill of entry for export to the Commissioner or a Controller for the export of an unpolished diamond, must declare on such entry, in a manner as the Commissioner may prescribe, whether that diamond is subject to, or exempt from, the levy according to the criteria specified in section 10 of the Levy Act.