missioner may direct that the goods be destroyed or appropriated to the Government or be dealt with in such manner as he may deem fit.
Liability for duty.
43. (1) Liability for duty on any goods to which section 9 relates shall commence from the
time when such goods are in terms of that section deemed to have been imported into Swaziland:
Provided that, subject to subsection (7), any such liability shall cease if it is proved to
the satisfaction of the Commissioner that such goods (excluding, save insofar as any regulation otherwise provides, goods which are missing from an individual package and in respect
of which customs duty or sales duty, each taken separately, does not exceed twenty-five
rand) were not landed at any place in Swaziland.
(2) Any excisable goods or sales duty goods shall, for the purposes of this Act, be
deemed to have been manufactured at that stage in the manufacturing process when such
goods have acquired the essential characteristics of and are in the opinion of the Commissioner capable of use as excisable goods or sales duty goods, and liability for duty shall
commence at such stage.
(3) The pilot of an aircraft or the carrier of goods by means of any other vehicle shall be
liable for the duty on all goods which are removed from such aircraft or vehicle at a place in
Swaziland to which they are not consigned, and such liability shall continue until such goods
have been duly entered or otherwise accounted for to the satisfaction of the Commissioner.
(4) The pilot or carrier concerned shall be liable for the duty on all goods deemed in
terms of section 9 to have been imported, except goods in respect of which an air consignment note or other document was issued on loading of such goods onto the aircraft or vehicle by means of which they were imported stating that the said goods were accepted for conveyance at the risk of the owner thereof in all respects and not only as regards risk in respect
of damage to such goods, provided such goods have not been landed and placed in a transit
shed appointed or prescribed under section 5(1). (Amended A.7/1981.)
(5) The liability of the pilot or other carrier for duty in terms of subsection (4) shall
cease —
(a) upon lawful delivery of the goods to the importer or his agent after due entry
thereof has been made; or
(b) if due entry of the goods has not been made, upon delivery thereof to the Government warehouse or other place indicated for the purposes of this section by
the controller; or
(c) in respect of such goods which are containerized upon delivery thereof to a container operator; or (Added A.10/1978.)