Tax and SARS knowledge base
How do I complete the SARS DL 163 diamond export levy return?
What must a diamond exporter reconcile before filing a DL 163 return with SARS?
Last reviewed:
Direct answer
DL 163 is used in the diamond export levy process. The exporter must reconcile the diamonds exported, values used for levy purposes, any permitted exemption or credit, and the amount payable for the period.
Export documentation, valuation and levy treatment must refer to the same goods. A customs export value should not be reused without checking whether it is the value required by the levy rules.
What this means in practice
Create a parcel-level schedule linking permits, declarations, invoices, valuations and proof of export. This makes duplicate or omitted parcels easier to identify.
Review exemptions and credits separately from gross exports and retain the legal basis for each adjustment.
Step-by-step
- Confirm registration, reporting period and current DL 163 form.
- List every exported diamond parcel in the period.
- Link each parcel to its permit, declaration, invoice and valuation.
- Determine the levy value under the applicable rules.
- Identify and support any exemption, credit or adjustment.
- Calculate and reconcile the levy payable.
- Submit the return through the current SARS process.
- Pay by the deadline and retain the outcome.
Documents and records to keep
- Registration and period calendar.
- Parcel-level export register.
- Permits, customs declarations and valuations.
- Exemption or credit support.
- DL 163 and payment evidence.
Important limits and exceptions
Do not net unrelated imports, purchases or rough-diamond movements against exports without a specific rule.
A valuation dispute can affect both the return and payment and should be addressed promptly.
When to get tailored advice
Get specialist advice for connected-party sales, returns, mixed parcels, valuation disputes or late returns.