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

5. Relief for temporary exports
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5.01
(a)Any person who intends to export an unpolished diamond for which an exemption certificate has been issued by a registering officer in terms of section 64 of the Diamonds Act, must produce a copy of that certificate to the Commissioner at the time of entry of the goods for export and declare the details of that certificate on that entry in such a manner as the Commissioner may require.
(b)Any person who re-imports an unpolished diamond referred to in paragraph (a), must declare all particulars relating to the export of such diamond at the time of delivery of his or her import bill of entry in such a manner as the Commissioner may require.

 

5.02
(a)Where a person has failed to re-import an unpolished diamond previously exported under cover of an exemption certificate issued in terms of section 64 of the Diamonds Act, the export levy exempted is recoverable under the provisions of the Income Tax Act as contemplated in section 17 of the Administration Act.