such agreement applies as between the government concerned and the Government of the Kingdom of Swaziland.
(Amended K.O-I-C 17/1976.)
(5) In addition to any fiscal duty which may be payable under subsection (2), customs
duty at the general rate specified in Column IV in any tariff heading or sub-heading in Part 1
of Schedule No. 1 shall apply to any goods to which such heading or sub-heading relates if
the most-favoured-nation-rate of duty does not apply to such goods in terms of sub-section
(4). (Amended K.O-I-C. 17/1976; A.5/1991.)
(6) Any export duty which may become payable in terms of section 47 shall be paid into the Consolidated Fund, at the time of entry of export, on such goods as may be specified
in Part 6 of Schedule No. 1 in terms of the provisions of the said section. (Amended
A.7/1981; A.5/1991.)
(7) Any duty payable under section 53, any anti-dumping duty payable under section
55 and any countervailing duty payable under section 57 shall be paid into the account referred to in subsection (2). (Amended A.2/1985.)
(8) Wherever the tariff heading or sub-heading under which any goods are classified in
Part 1 of Schedule No. 1 is expressly quoted in any tariff item, or sales duty item, or surcharge item or item of Part 2, 3, 4 or 6 of the said Schedule or in any item in Schedule No. 2
in which such goods are specified, the goods so specified in the said tariff item, or sales duty
item, or surcharge item or item of the said Part 2, 3, 4 or 6 or in the said item of Schedule No.
2, shall be deemed not to include goods which are not classified under such tariff heading or
sub-heading. (Amended A.5/1991.)
(9) The interpretation of Part 1 of Schedule No. 1 shall be subject to the Explanatory
Notes to the Harmonised System and to the Customs Co-operation Council Nomenclature
issued by the Customs Co-operation Council, Brussels, from time to time. (Amended
A.5/1991.)
(10)The Commissioner shall obtain and keep in his office two copies of such Explanatory Notes and shall incorporate in them any amendment of which he is notified by such Council and shall record the date of affecting each such amendment, and any such amendment
shall for the purposes of this Act have effect from such date.
(11)If in any legal proceedings any question arises as to the contents of such Explanatory Notes or as to the date upon which any amendment thereto was effected, a copy of the
Explanatory Notes as amended under subsection (10) shall be accepted as sufficient evidence of the contents thereof and of the effective date of any such amendment.
(12)(a) (i)
The Commissioner may in writing determine the tariff headings, tariff
sub-headings or items of any Schedule under which any imported goods or goods manufactured in Swaziland shall be classified. (Amended A.5/1991.)