(2) If an officer discovers any imported or excisable goods which are alleged to have
been duly entered, in terms of any agreement, for home consumption in any territory with a
government of which Swaziland has concluded such an agreement in terms of section 51
and he has reasonable cause to believe that such goods have not been so entered, he may
detain such goods, and such goods shall thereupon be presumed, unless the contrary is
proved, not to have been so entered and shall be to this Act as if they were goods which
have, contrary to subsection (1), not been duly entered for home consumption in Swaziland.
(Added A.11/1988.)
Application of Schedules and amendments thereto.
47. (1) Notwithstanding the date of commencement of this Act the Schedules to the Customs and Excise Act, No. 91 of 1964 of the Republic as amended from time to time, published in English prior to the commencement of this Act shall mutatis mutandis be deemed to
be the correspondingly numbered Schedules to this Act, and the provisions thereof shall be
deemed to have come into force respectively on the dates on which they came into force in
the Republic, and any assessment or payment made prior to the commencement of this Act
shall be deemed to have been lawfully made if it would have been authorized by this Act had
this Act been in force on the date it was made.
(2) Without prejudice to the generality of subsection (1) a reference to the Republic in
any such Schedule shall be construed as a reference to Swaziland and a reference therein to
a provision of the Customs and Excise Act, No. 91 of 1964 of the Republic shall mutatis mutandis be construed as a reference to a corresponding provision of this Act.
(3) The Minister may amend the Schedules in their application to Swaziland by notice
in the Gazette and may, if he deems fit, effect such amendments by incorporating therein by
reference any printed matter published or issued anywhere, whether in Swaziland or elsewhere.
(4) The power conferred by subsection (3) shall include the right to impose new, increased, or additional duties and any notice referred to in that subsection may provide for
any amendment effected thereby to come into force with retrospective effect to a date specified in such notice.
(5) The Commissioner shall keep at his office a copy of the said Schedules and shall
cause a copy thereof to be kept at every place of entry and duty airport and at the office of
the clerk of the House of Assembly and at such other place as the Minister may direct, and
shall ensure that all amendments thereto made in accordance with this Act are forthwith incorporated in each such copy and that the date of the coming into force of each such
amendment and the authority therefor is at the same time recorded on all such copies.
(6) If the Minister has effected an amendment by reference to any printed matter then
in addition to such printed matter being incorporated in the Schedules kept under subsection