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

7. Exemption for large producers
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7.01A large producer who delivers a bill of entry for export to a Controller for the export of an unpolished diamond, must declare on such entry, in a manner as the Commissioner may determine, whether that diamond is subject to, or exempt from, the levy according to the criteria specified in section 7, and whether, as may be applicable, it is subject to section 13 or 14, of the Levy Act.