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

Regulations

Schedule A: Rules in respect of the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)

Part II : Registration, Returns and Payments

6. Maintenance of records
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6.01A registered person and any other person engaged in the importation or exportation of unpolished diamonds shall keep, in one of the official languages, the records contemplated in section 7 of the Administration Act on his or her premises in the Republic or such other places as may be approved by the Commissioner.

 

6.02A registered person who imports or exports unpolished diamonds must keep -
(a)in the case of imported diamonds, copies of the relevant bills of entry, bills of lading, airway bills or other transport documents, supplier's invoices, such other documents as contemplated in section 101 of the Customs and Excise Act and the rules made thereunder and Kimberley Process Certificates relating to such an import;
(b)in the case of exported diamonds -
(i)copies of the relevant bills of entry, bills of lading, airway bills or other transport documents, supplier's invoices, notes of receipt or purchase in terms of section 56 of the Diamonds Act, Kimberley Process Certificates, such other documents as contemplated in section 101 of the Customs and Excise Act and the rules made thereunder and any relevant documents or forms prescribed in the Diamonds Act relating to the recording, sale, or registration of diamonds for export; and
(ii)as applicable in the circumstances, any
(aa)election certificate contemplated in section 6 of the Levy Act;
(bb)form DL 1 prescribed by the Commissioner for the purpose of exercising an election as contemplated in section 8 of the Administration Act;
(cc)permit to export pursuant to section 26(h) of the Diamonds Act;
(dd)exemption certificate issued in terms of section 64 of the Diamonds Act;
(ee)notice contemplated in section 74 of the Diamonds Act;
(ff)certificate issued in respect of the fair market value; and
(gg)other document relating to the levy status of an unpolished diamond as the Commissioner or a Controller may require.

 

6.03A person referred to in rule 7.01 must keep and produce on demand -
(a)any such records as contemplated in section 7 of the Administration Act and these rules including any electronic representations of such information in any form;
(b)proof as to the manner and place where any levy due on any unpolished diamond that is recorded in any of the records of the person concerned have been paid to the Commissioner.