(iv) engineering, development work, art work, design work, plans and
sketches undertaken elsewhere than in Swaziland and necessary for the
production of the goods;
(c) royalties and licence fees in respect of the imported goods, including payments
for patents, trade marks and copyright and for the right to distribute or resell the
goods, due by the buyer, directly or indirectly, as a condition of sale of the
goods for export to Swaziland to the extent that such royalties and fees are not
included in the price actually paid or payable, but excluding charges for the right
to reproduce the imported goods in the Republic;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use
of the imported goods that accrues directly or indirectly to the seller; and
(e) to the extent that it is not included in the price actually paid or payable for the
goods, the cost of transportation and the cost of loading, unloading, handling,
insurance and associated costs incidental to delivery of the goods at the port or
place of export in the country of exportation, ready for export to Swaziland.
(2) In ascertaining the transaction value of any imported goods in terms of section
66(1), there shall be deducted from the price actually paid or payable for the goods, to the
extent that they are included therein, amounts equal to —
(a) the cost of transportation and the cost of loading, unloading, handling, insurance
and associated costs incidental to the transportation of the goods from the port
or place of export in the country of exportation to the port or place of importation
in Swaziland;
(b) any of the following costs, charges or expenses if identified separately from the
balance of the price actually paid or payable for the goods, namely —
(i) any expenditure incurred for the construction, erection, assembly or
maintenance of, or technical assistance provided in respect of, the goods
after they are imported;
(ii) the cost of transport and insurance of the goods within Swaziland;
(iii) any duties or taxes paid or payable by reason of the importation of the
goods or sale of the goods in Swaziland;
(iv) any duty or tax applicable in the country of exportation from which the
goods have been or will be relieved by way of refund, drawback, rebate
or remission;
(v) buying commission;
(vi) interest charged in respect of the price payable for the goods;
(vii) any charge for the right to reproduce the imported goods in Swaziland.