Short title and commencement.
1. (1) This Act may be cited as the Customs and Excise Act, 1971, and, subject to subsection (2) shall, except as may otherwise be provided, be deemed to have come into force
on 1st March, 1969. (Amended A.11/1988.)
(2) Sections 25(2), (14), (15), (16), 26 to 33 inclusive, 62 to 64 inclusive, and 79(1)(a)
and (b) shall only come into force on a date fixed by the Minister by notice in the Gazette.
Interpretation.
2.
(1) In this Act unless the context otherwise requires —
“Act” includes a regulation or rule made, or agreement concluded or deemed to
have been concluded, under it;
“African beer” shall have the meaning assigned to it by the Liquor Licences Act, No.
30 of 1964;
“agricultural distiller” means any owner or occupier of a farm who is —
(a) licensed to keep a still on such farm; and
(b) licensed to distil spirits on such farm from grapes or other prescribed
fresh fruit grown by him on such farm;
“airport control area” means such area of an airport as is controlled in accordance
with the law relating to airports or this Act;
“beer” shall have the meaning assigned to “malt liquor” by the Liquor Licences Act,
No. 30 of 1964, but shall not include African beer;
“Commissioner” means the Commissioner of Customs and Excise appointed under
section 3; (Added A.11/1988.)
“common customs area” means the combined area of Swaziland and countries with
the governments of which customs union agreements have been concluded under section 51; (Amended A.5/1991.)
“container” except in the definition of “package” means transport equipment —
(a) having an internal volume of not less than one cubic meter; and
(b) designed for the transport of goods by any means of carriage, without intermediate reloading, and “containerised” has a corresponding meaning;
“container depot” means any container depot contemplated in section 3(1)(k);
(Added A.10/1978.)