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FAQ: What is the basic information as stipulated in the Diamond Export Levy Standard Operating Procedure (SOP)?

Producers, Dealers, Beneficiator(s) or the holder of an export permit who export unpolished diamond(s) from the Republic must register with SARS.

With effect from 1 November 2008, SARS is responsible for the collecting of the export levy as imposed for in the Diamond Export Levy Act No.15 of 2007 and the Diamond Export Levy (Administration) Act No. 14 of 2007, thus aiming to:

  • Promote the development of the local economy;
  • Develop skills; and
  • Create employment.

Return levy-payers will pay the levy in accordance with the stipulations of Section 5(1) of the Diamond Export Levy (Administration) Act. The Diamond Export Levy Return (form DL163) is the summarising document reflecting all movements and values of the rough unpolished diamond(s), as well as the total levy payable in respect of the assessment period. In terms of section 4 of the Diamond Export Levy Act, the return shall be submitted to the Controller of Customs and the levy due paid to him / her within 30 days after the last day of the assessment period, but not later than the penultimate working day of the month following the assessment period to which the return relates.

A holder of a permit is regarded as a direct levy-payer and will make payment of the levy before exporting the unpolished diamond(s) from the Republic. A direct levy-payer is required to make payment of the levy due, prior to export of the unpolished diamond(s) at the office of the Controller Johannesburg or OR Tambo International Airport.

No unpolished diamond(s) may be exported from the Republic unless:

  • The unpolished diamond(s) has been registered for export by the South African Diamond Regulator.
  • The unpolished diamond(s) has been declared in terms of the Diamond Export Levy Act to the Controller of Customs.
  • The unpolished diamond(s) has been released for export by the Regulator upon receipt of a Customs stamped copy of the customs declaration (SAD 500).

The provision of Section 38(3) of the Customs and Excise Act. No. 91 of 1964 (the Act) will apply and the Rules thereto.

Qualification for imports: 
No unpolished diamond(s) may be imported to the Republic unless:

  • The unpolished diamond(s) has been declared in terms of the Diamond Export Levy Act to the Controller of Customs.
  • The unpolished diamond(s) has been released for imports by the Regulator.

The provision of Section 38(1) of the Customs and Excise Act. No. 91 of 1964 will apply and the Rules thereto.​

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