Protection of Businesses Act, 1978
R 385
Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)RegulationsSchedule B: Rules in respect of the Diamond Export Levy (Administration) Act, 2007 (Act No. 15 of 2007)Part IV : Producer and Diamond Beneficiator Relief Measures9. Exemption for small producers |
| 9.01 | A small producer who delivers a bill of entry for export to the Commissioner or a Controller for the export of an unpolished diamond, must declare on such entry, in a manner as the Commissioner may prescribe, whether that diamond is subject to, or exempt from, the levy according to the criteria specified in section 9 and whether, as may be applicable, it is subject to section 13 or 14 of the Levy Act. |
