Diamonds Act, 1986 (Act No. 56 of 1986)

Chapter VI : Export of Diamonds

For the purposes of this Act, the value of any unpolished or polished diamond shall be assessed –

a)	by assessing jointly the value of all diamonds indicated on the return referred to in section 61(1) or 71(1), as the case may be; and

b)	on such further basis as may be prescribed.