(e) the price of the goods for export to a country other than Swaziland;
(f) a system of minimum customs values; or
(g) arbitray or fictitious values.
(10)For the purpose of subsection 7(a)(ii) or (8)(d), goods which are exported to Swaziland from any country but pass in transit through another country shall, subject to any conditions which may be prescribed by regulation, be deemed to have been exported direct from
the first-mentioned country.
(11)For the purposes of subsection (7)(a)(ii) or (8)(d), the port or place of export referred to therein shall be the place where the goods in question are —
(a) placed on board ship or on any vehicle in the country of exportation, ready for
export to Swaziland; or (Amended A.5/1991.)
(b) placed on the vehicle which conveys them across the border of the country from
which they are exported to Swaziland.
(Amended A. 7/1981; A.2/1985.)
Free on board price.
67. (1) In ascertaining the transaction value of any imported goods in terms of section
66(1), there shall be added to the price actually paid or payable for the goods —
(a) to the extent that they are incurred by the buyer but are not included in the price
actually paid or payable —
(i) any commission other than a buying commission;
(ii) brokerage;
(iii) the cost of packing, including that of the labour and materials concerned;
(iv) the cost of containers which are dealt with as being for customs purposes
one with the goods;
(b) the value, apportioned to the imported goods as deemed appropriate by the
Commissioner, of any of the following goods and services if supplied directly or
indirectly by the importer free of charge or at reduced cost, for use in connection
with the production and sale for export of the imported goods, to the extent that
such value has not been included in the price actually paid or payable, namely
—
(i) materials, components, parts and similar articles forming part of the
goods;
(ii) tools, dies, moulds and similar articles used in the production of the
goods;
(iii) materials consumed in the production of the goods;