(12)There shall be paid on entry for home consumption, in addition to any duty payable
in terms of this section and subject to the provisions of sections 25(5) and 75, sales duty or
surcharge at the rate applicable in terms of Schedule No. 1 on any sales duty goods used or
incorporated in the manufacture, reconditioning, mixing or blending of any goods to which
this section relates and on any such manufactured, reconditioned, mixed or blended goods
which are liable to sales duty or surcharge in terms of the aforementioned Schedule.
(Amended A.5/1991.)
PART V
CLEARANCE AND ORIGIN OF GOODS — LIABILITY FOR
AND PAYMENT OF DUTIES
Entry of goods and time of entry.
37. (1) Every importer of goods shall within seven days of the date on which such goods
are, in terms of section 9, deemed to have been imported or within such further time as the
Commissioner may allow, make due entry of those goods, in the form prescribed, and declare to the truth of such entry: (Amended A.5/1991.)
Provided that, with the permission of the cpontroller the following goods need not be so
entered, namely:
(i) containers temporarily imported;
(ii) human remains;
(iii) goods which, in the opinion of the secretary, are of no commercial value;
(iv) goods imported under international carnet; and
(v) goods of a value for duty purposes not exceeding two hundred emalangeni and
on which no duty is payable ion terms of Schedule No. 1.
(Added A.10/1978; amended A.5/1991.)
(2) The controller at any place appointed under this Act for the entry of goods shall accept entries for goods in respect of which it is proved to his satisfaction that such goods have
been loaded on a vehicle for discharge at that place, notwithstanding the fact that such vehicle has not yet arrived at that place.
(3) Every such importer shall within seven days of the granting of a delivery order by
the controller in respect of any goods entered under subsection (1) or, where such goods arrive after the granting of the order, within seven days of the arrival of the goods, present such
delivery order to the authority in possession of such goods for delivery thereof.
(4) (a) An exporter of any goods shall, before such goods are exported from Swaziland, deliver to the Controller a bill of entry in the prescribed form:
But the Commissioner may —