THE CUSTOMS AND EXCISE ACT
Arrangement of Sections
PART I
PRELIMINARY
1. Short title and commencement.
2. Interpretation.
PART II
ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT
3. Commissioner to administer Act.
4. General duties and powers of officers.
PART III
IMPORT, EXPORT AND TRANSIT OF GOODS
5. Appointment of places of entry, authorized roads and routes, etc.
6. Report of arrival or departure of aircraft.
7. Boarding and searching of aircraft.
8. Sealing of goods on board aircraft.
9. When goods deemed to be imported.
10. No landing and despatch of goods without permission.
11. Goods imported or exported overland.
12. Goods imported or exported by post.
13. Persons entering or leaving Swaziland and smugglers.
14. Opening of package in absence of importer or exporter.
15. Government warehouse.
16. Removal of goods in bond.
16bis. Exportation of goods from duty warehouse.
PART IV
17.
18.
19.
20.
DUTY WAREHOUSE—STORAGE AND MANUFACTURE OF
GOODS IN DUTY WAREHOUSE
Duty warehouse.
Goods in duty warehouse.
Special duty warehouse.
Sample goods in a duty warehouse.