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 III : General Relief Measures

4. Import credit
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4.01A direct levypayer registered in terms of section 2(2) of the Administration Act shall claim and use any import credits earned as an off-set against levies payable in respect of exports of unpolished diamonds in accordance with such procedures as determined by the Commissioner.