(8) Notwithstanding this section, no importer shall be granted a refund of customs duty
or sales duty paid in respect goods missing from any individual imported package, if any
such customs duty or sales duty, each taken separately, does not exceed twenty-five rand.
(9) The manufacturer, owner, seller or purchaser of any excisable goods or sales duty
goods shall, subject to the provisions of Part VII, be liable for the duty on such goods and his
liability shall continue until such goods have been duly entered and the duty due thereon
paid. (Amended A.1/1981; A.11/1988)
(9bis) Notwithstanding any provision to the contrary in this Act, any person who owns,
purchases, removes, receives, takes, delivers or deals with or in any imported or excisable
goods which should have been duly entered, in terms of any agreement for home consumption in any territory, under section 51 with a government of whom such an agreement has
been concluded, shall be liable for the duty on such goods brought into Swaziland from such
territory, and if the question arises whether such goods have been duly entered for home
consumption it shall be presumed, unless the contrary is proved, that such goods have not
been so entered, and such goods shall be subject to the provisions of this Act as if they were
goods which have, contrary to the provisions of section 46bis(1) not been duly entered for
home consumption in Swaziland. (Added A.11/1988.)
(10)Any duty for which any person is liable in terms of this section shall on demand by
the Commissioner become payable.
Joint and several liability for duty or certain amounts.
43bis. Subject to the provisions of sections 35(3)(b)(i) and 99(2)(b), whenever in terms of
this Act liability for duty or any amount demanded under section 88(2)(a) devolves on two or
more persons, each person shall, unless he satisfies the Commissioner that his relevant liability has ceased in terms of this Act, be jointly and severally liable for such duty or amount,
any one paying, the other or others to be absolved pro tanto. (Added A.5/1991.)
Determination of duty applicable.
44. (1) (a) Notwithstanding anything to the contrary contained in this Act, all goods consigned to or imported into Swaziland or stored or manufactured in a customs and excise
warehouse or removed in bond shall upon being entered for home consumption be liable to
such duties (including anti-dumping and countervailing duties specified in Schedule No. 2
and new or increased duties referred to in section 58(2) and duties imposed under section
53) as may at the time of such entry be leviable upon such goods.
(b)
Notwithstanding paragraph (a) and subject to section 39, any goods imported
into or manufactured in Swaziland, which are liable to duty and which were removed, taken
or delivered without entry for home consumption having been made in respect of such
goods, shall be liable to such duties as may be leviable upon such goods at the time of such