Special Exports SARS Customs & Excise form

Diamond Export Levy Return (DL163) DIAMOND

The return and levy paperwork for exporting unpolished diamonds, including registration (DL185) for the diamond export levy.

Last updated: 24 May 2026

Quick answer

DIAMOND — The return and levy paperwork for exporting unpolished diamonds, including registration (DL185) for the diamond export levy.

Download this form (PDF)23 KB · official SARS form

Official SARS form · verified current 24 May 2026 · View source on SARS ↗

Key facts

When you need itYou export rough / unpolished diamonds.
Where to submitRegistered and submitted to SARS; levy paid via the DL67 slip.
Does customs stamp it?NO PHYSICAL STAMPAssessed by SARS; reliefs exist for certain producers and beneficiators.
Commonly confused withPolished jewellery follows the normal SAD500 export route, not the diamond levy.

Frequently asked questions

What is the DIAMOND?

The return and levy paperwork for exporting unpolished diamonds, including registration (DL185) for the diamond export levy.

When and where do I lodge the DIAMOND?

You export rough / unpolished diamonds. Registered and submitted to SARS; levy paid via the DL67 slip.

Does customs stamp the DIAMOND?

Assessed by SARS; reliefs exist for certain producers and beneficiators.

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This page is a plain-English guide, not legal or customs advice. Form names and procedures are verified against the official SARS "Find a Form" index at the time of publication, but requirements change — always confirm on sars.gov.za or with a registered customs broker before lodging.