premises or business in or in connection with which the contravention or non-compliance
took place or the liability was incurred may be charged with the relevant offence and shall be
liable to any penalties provided therefor and shall be liable in respect of any liability so incurred. (Amended A.5/1991.)
Deferment of payment of duty.
104. The Commissioner may in his discretion and subject to such conditions (including the
payment of interest at reasonable rates on the amount due) as he may consider necessary,
permit any duty payable under this Act or any penalty imposed by him to be paid by instalments of such amounts and at such times as he may determine.
Samples.
105. (1) An officer may on entry of any imported goods or during the manufacture of any excisable goods or sales duty goods, or at any time after such entry or manufacture take, without payment from any person in possession of such imported goods or of any manufactured
or partly manufactured excisable goods or sales duty goods, samples of such imported,
manufactured or partly manufactured goods or of materials intended for the manufacture of
excisable goods or sales duty goods or of goods used under Part X, for examination or for
ascertaining the duty payable thereon or for such other purpose as the Commissioner deems
necessary, and such samples shall be dealt with and accounted for in such manner as the
Commissioner may direct.
(2) For the purpose of determining the duty leviable in respect of any goods comprising
a single consignment, or in any vessel, tank or other container of goods, the nature or characteristic of all the goods in that consignment, vessel, tank or other container shall be
deemed to correspond to the nature or characteristic of any sample taken by the officer from
such consignment, vessel, tank or other container.
Expenses of landing, examination, weighing, analysis, etc.
106. (1) All handling of and dealing with goods for the purposes of this Act shall be performed by or at the expense and risk of the importer, exporter, manufacturer or owner of the
goods, whoever has control of such goods, except in the case of goods examined at a duty
warehouse, where such handling of and dealing with goods shall be performed at the expense and risk of the owner thereof.
(2) Subject to this Act, the Commissioner shall not, except on such conditions, including conditions relating to security, as may be determined by him, allow goods to pass from
his control until he has satisfied himself that this Act or any law relating to the importation or
exportation or transit carriage of goods through Swaziland has been complied with in respect
of such goods, and the Government or the Commissioner or any officer shall in no case be