the requirements of this Act relating to the collection of sales duty or excise duty specified in Section B of Part 2 of the said Schedule on such
sales duty goods or excisable goods specified in Section B of Part 2 of
the said Schedule as the Commissioner may determine, and such dealer
shall be liable for the sales duty or excise duty specified in Section B of
Part 2 of the said Schedule on such goods; and
(iv) make such temporary or permanent adjustment to the sales duty value of
any sales duty goods or excise duty value of excisable goods specified in
Section B of Part 2 of Schedule No. 1 as he may deem reasonable in circumstances which are in his opinion exceptional.
(4) Sales duty goods or excisable goods specified in Section B of Part 2 of Schedule
No. 1 manufactured in Swaziland by a natural person for his own use and not for sale or disposal and in circumstances which in the opinion of the Commissioner do not constitute a
business venture, may, subject to such conditions as he may impose be exempted from
payment of sales duty or excise duty specified in Section B or Part 2 of the said Schedule.
(5) Sales duty goods or excisable goods specified in Section B of Part 2 of Schedule
No. 1 manufactured in Swaziland by any other person, or any class or kind of such goods,
may, subject to such conditions as the Minister may impose, be exempted by the Commissioner from the payment of sales duty or excise duty specified in Section B of Part 2 of the
said Schedule if—
(a) the average value for sales duty purposes or for purposes of excise duty specified in Section B of Part 2 of the said Schedule of such goods or such class or
kind of goods has during such period as the Minister may determine, not exceeded a certain amount determined by the Minister; or
(b) the value for sales duty purposes or for purposes of excise duty specified in
Section B of Part 2 of the said Schedule of such goods or such class or kind of
goods is in the opinion of the Commissioner not likely to exceed the amount referred to in paragraph (a) during one calendar year; or
(c) such circumstances as the Commissioner may specify apply.
(Amended A.11/1988.)
Duties applicable to goods manufactured in a duty warehouse.
36. (1) For the purposes of this section “importer” or “manufacturer” includes any person
who, by virtue of an agreement with a person who imports or manufactures mineral oil products, undertakes the distribution or sale in Swaziland in wholesale quantities of mineral oil
products imported or manufactured by the importer or manufacturer.
(2) In respect of any goods manufactured in a duty warehouse there shall be paid, subject to section 75, on their entry for home consumption duty at the under-mentioned rates —