Delivery of bills of entry limited to certain offices
| 5.01 | A bill of entry for export or import in respect of an unpolished diamond, may be delivered - |
| (a) | in the case of a direct levypayer, to the office of the Controller: Johannesburg or OR Tambo International Airport; |
| (b) | in the case of a return levypayer - |
| (i) | in respect of imports and exports (excluding imports into the Republic from the BLNS or exports from the Republic to the BLNS), to the office of the Controller: Kimberley, OR Tambo International Airport, Johannesburg or Cape Town; |
| (ii) | in respect of imports from the BLNS into the Republic and exports from the Republic to the BLNS, to the office of the Controller at the places listed in the Schedule to the rules of the Customs and Excise Act, 1964. |
| 5.02 | A bill of entry in respect of any unpolished diamond must be - |
| (i) | in the case of imported diamonds, the documents referred to in rule 6.02(a); |
| (ii) | in the case of diamonds intended for export - |
| (aa) | a draft copy of that bill of entry endorsed by the Regulator; |
| (bb) | the documents referred to in rule 6.02(b); |
| (cc) | a copy of a form DL 1 (A) in respect of a proof of election, if applicable; |
| (dd) | copies of the following forms prescribed in the Regulations to the Diamonds Act and processed by the Regulator, as appropriate - |
| (b) | endorsed and supported by the documents as required in terms of the rules for the Diamond Export Levy Act, 2007 (Act No. 15 of 2007). |
Payment of the levy by a direct payer
| 5.03 | A direct levypayer must pay any levy due on any unpolished diamond to be exported by him or her at the time of delivery of a bill of entry for export in respect of such a diamond. |
Payment of the levy by a return payer
| (a) | in the case of a return posted directly to the office of the Controller: Johannesburg, attach the applicable proof of the payment of any levy by means of Electronic Funds Transfer (EFT) to the return; or |
| (b) | in the case of a return handed in at an office listed in rule 4.04, include the relevant payment or proof of payment by EFT in the return. |
Release by the Regulator subject to payment of levy
| (a) | Subject to section 74 of the Diamonds Act, the Regulator shall not release any unpolished diamond for export from a diamond exchange and export centre unless the Commissioner has authorised the release of such a diamond on the relevant bill of entry for export after - |
| (i) | collecting any levy due thereon from a direct levypayer; |
| (ii) | authorising the deferment of the levy by a return levypayer; |
| (iii) | verifying and recording any temporary exemption being exercised in respect of such a diamond relating to the temporary exportation thereof as contemplated in section 5 of the Levy Act in terms of a temporary exemption certificate issued under section 64 of the Diamonds Act; |
| (iv) | verifying and recording any election being exercised in respect of such a diamond as contemplated in section 6 of the Levy Act; |
| (v) | recording any exemption contemplated in sections 7, 8, 9 and 10 of the Levy Act; or |
| (vi) | recording the market value of any unpolished diamond registered for export under section 61 of the Diamonds Act. |
| (b) | Any person exempted by the Minister by notice from the provisions of the Diamonds Act relating to the offering and registration of unpolished diamonds at a diamond exchange and export centre as contemplated in section 74 of the Diamonds Act shall - |
| (i) | deliver a copy of such a notice to the Commissioner at the time of delivery of a bill of entry for export in respect of such diamonds; and |
| (ii) | comply with such procedures and conditions as the Commissioner may impose to ensure the collection of any levy due before the release of such diamonds for export. |
