prescribed in the regulations and as may be necessary to make a valid entry of such goods
and shall furnish such additional information in connection with such invoice, certificate, particulars or goods as the Commissioner may, for the purposes of this Act, require at any time:
Provided that different requirements may be prescribed in the regulations in respect of
invoices and certificates relating to goods of different classes or kinds or goods to which different circumstances specified in any regulations apply.
(2) Every exporter or manufacturer shall allocate to any goods of a class or kind specified in the regulations for the purposes of this subsection and exported to or from or manufactured in Swaziland after a date specified by the Minister by notice in the Gazette, a distinctive and permanent identification number, code, description, character or other mark in such
manner and in accordance with such method as may be prescribed in the regulations and
from the day immediately after such date, such number, code, description, character or other
mark shall be quoted or reproduced in all prescribed invoices relating to such goods and in
all such other documents relating to such goods as may be specified in the regulations.
(3) All particulars in any prescribed invoice and certificate in respect of imported goods
shall relate to the goods in the condition in which they are imported into Swaziland and for
the purposes of section 106(2) no change in such conditions shall be deemed to have taken
place between the time of importation and the time of any examination or analysis decided
upon by the Controller or the Commissioner unless the importer is able to satisfy the Commissioner of any such change and the extent thereof:
Provided that the Commissioner may in his discretion refuse to act upon the result of
any such examination or analysis if the particulars in such invoices are thereby proved to be
incorrect.
(4) (a) All particulars necessary to make a valid entry and all particulars in respect of
the transaction value or of any commission, discount, cost, charge, expense, royalty, freight,
duty, tax, drawback, refund, rebate, remission or other information whatever which relates to
and has a bearing on such value shall be declared by the exporter in any prescribed invoice
in respect of any imported goods and such particulars shall, except where the Commissioner
otherwise determines, relate to the final amount of such transaction value or commission,
discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate or remission and to the final particulars or information regarding such goods. (Amended
A.2/1985.)
(b)
Any particulars referred to in paragraph (a) and declared in any prescribed invoice or certificate in respect of any imported goods shall be subject to any credit or debit
note passed by the exporter or to any refund made or becoming due by the exporter or any
amount paid or becoming due to the exporter (directly or indirectly, in money or in kind or in
any other manner) or to any change of any nature whatever in such particulars in respect of
such goods after the date of issue of such invoice or certificate and the exporter shall whenever any such note is passed, or refund is made or becomes due or amount is paid or be-