Diamonds Act, 1986 (Act No. 56 of 1986) > Chapter VI : Export of Diamonds > 63. [Repealed] Exemption from export duty

1)	An unpolished diamond shall be exempted from export duty –

a)	if the Regulator is satisfied that –

that diamond has been won or recovered in any mine as defined in section 1 of the Minerals Act, 1991, or in any particular portion of any such mine, which at the date on which that diamond is registered for export in terms of this Chapter has been approved by the Minister, with the concurrence of the Minister of Finance, as any such mine or portion which cannot be profitably worked or developed owing to unfavourable economic or other circumstances, but should in the national interest be worked or developed;

ii)	that diamond has been allocated or offered to a cutter or tool-maker in pursuance of an agreement referred to in section 59 or has in the prescribed manner been offered for sale at a diamond trading house registered in terms of this Act, and that it could not be sold at a fair price; or

iii)	that diamond has been won or found outside the Republic;

b)	if it is a synthetic diamond; or

c)	if the Minister, with the concurrence of the Minister of Finance, determines that it is so exempted.

2)	The registering officer shall in respect of every unpolished diamond exempted from export duty in terms of this section issue to the exporter concerned a certificate of exemption on the prescribed form.

[Section 63 repealed by section 19(5) of the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)]