circumstances specified by rule apply, increase or reduce by rule the percentage prescribed in subsection (1);
(b) by rule exclude from the provisions of subsection (1) any goods or class or kind
of goods referred to in paragraph (a);
(c) prescribe by rule that any goods or class or kind of goods referred to in paragraph (a) shall not be regarded as having been produced or manufactured in
Swaziland unless such process in connexion with the production or manufacture
as may be specified in such rule has taken place in Swaziland.
(5) On any question arising whether in terms of this section goods shall be regarded as
having been produced or manufactured in a particular territory, the decision of the Minister
shall be final.
Payment of duty and rate of duty applicable.
46. (1) (Repealed A.5/1991.)
(2) Duty levied in terms of this Act shall be paid into such account as the Minister for
Finance may designate for the purposes of this section and shall be accounted for in terms of
the customs union agreement:
Provided that the Commissioner may in his discretion condone any under-payment of
such duty where the amount of such under-payment in the case of —
(a) goods imported by post is less than fifty cents;
(b) goods imported in any other manner is less than five emalangeni; or
(c) excisable goods is less than two emalangeni.
(Added A.7/1981.)
(3) The fiscal duty specified in Column III in any tariff heading or subheading in Part I of
Schedule No. 1 shall apply to any goods to which such heading or subheading relates irrespective of the territory in which such goods were produced or manufactured. (Amended
K.O-I-C. 17/1976.)
(4) In addition to any fiscal duty which may be payable under subsection (2), customs
duty at the most-favoured-nation-rate specified in Column V in any tariff heading or subheading in Part 1 of Schedule No. 1 shall apply to any goods to which such heading or subheading relates if such goods were produced or manufactured in any territory —(Amended
A.5/1991.)
(a) with the government of which an agreement has been concluded under section
51 and the agreement makes provision for the application of the most favoured
nation rate of duty in respect of the importation of the goods in question; or
(b) the government of which has acceded to the agreement approved by section 2
of the General Agreement on Tariffs and Trade Act if in respect of such territory