(a) storage or manufacture in a customs and excise warehouse under section 18;
or
(b) purposes or use under rebate of duty under section 75, in consequence of the
fact that —
(i) a determination of any such tariff heading, sub-heading or item is, under
section 46(12)(d), amended with retrospective effect as from a date before or on the date on which the goods described in such bill of entry
have been entered for home consumption; or
(ii) any such determination is, under section 46(12)(d), withdrawn with such
retrospective effect, and a new determination is thereunder made with effect from such withdrawal; or
(iii) any Schedule is amended with such retrospective effect, and in which
such goods, if such amendment or new determination had been in operation on the date on which such goods were so entered, would have been
described as goods intended for the said storage or manufacture or the
said purposes or use.
(Amended A.10/1978; A.11/1988.)
(5) No application for any substitution under subsection (3)(ii) or in that subsection as
read with subsection (4) shall be considered by the Commissioner unless it is received by the
Controller, supported by the necessary document and other evidence to prove that such
substitution is justified, within a period of six months — (Amended A.5/1991.)
(a) from the date of entry for home consumption as provided in section 44(2), of the
goods to which the application relates; or (Amended A.5/1991.)
(b) in the case of any amendment of a determination referred to in subsection
(4)(b)(i) or a new determination referred to in subsection (4)(b)(ii), from the date
on which such amendment is effected or such new determination is made or, if
such amendment or new determination is published by notice in the Gazette,
the date on which such amendment or new determination is so published; or
(c) in the case of an amendment referred to in subsection (4)(b)(iii), from the date
on which such amendment is published by notice in the Gazette.
(Added A.11/1988; amended A.5/1991.)
Particulars on invoices.
40. (1) The exporter of any goods imported into or exported from Swaziland or the owner
of any excisable goods or sales duty goods manufactured in any customs and excise warehouse shall render a true, correct and sufficient invoice, certificate of value and certificate of
origin of such goods in such form and declaring such particulars of such goods as may be