general rates of duty specified in Part I of Schedule No. 1 are on import into Swaziland extended to goods produced or manufactured in that territory, whether or not such agreement
is in consideration of equivalent privileges in respect of the import into that territory of goods
produced or manufactured in Swaziland.
Agreement in respect of rates of duty lower than the most favoured nation rates.
50. Subject to the customs union agreement the Government may conclude an agreement
with the government of any commonwealth country or of any territory which is under the protection of the Government of the United Kingdom of Great Britain and Northern Ireland or
which is under the trusteeship of any commonwealth country, whereby in consideration of
equivalent privileges in respect of goods imported into that country or territory from Swaziland, rates of duty lower than the most favoured nation rates of duty specified in Part I of
Schedule No. 1 are extended to specific goods produced or manufactured in and imported
from that country or territory.
Agreement with any territory.
51. (1) The Government may conclude an agreement with the government of any territory
in which it is provided that notwithstanding anything to the contrary in this Act —
(a) goods produced or manufactured in or imported into Swaziland shall be admitted into that territory free of duty or at special rates of duty and goods produced
or manufactured in or imported into that territory shall be admitted into Swaziland free of duty or at special rates of duty;
(b) such arrangements (including arrangements providing for the prohibition or
quantitative or other limitation or restriction of the import of any goods as may
be agreed upon between the parties to the agreement shall apply in respect of
the admission of any goods into the territory of one of the parties from the territory of the other party and in respect of the entry and the collection of duty on
goods on import into the territory of any party from a territory other than the territory of the other party;
(c) each party to the agreement shall be compensated in respect of duty on such
goods to the extent and in the manner agreed upon between the parties to the
agreement.
(2) Payments made by the government of any territory to the Government in terms of
any agreement concluded under subsection (1) shall accrue to the Consolidated Fund and
payments by the Government to the government of any territory in terms of an agreement
shall be paid out of an account referred to in section 46(2).
(3) For the purposes of this Act, the customs union agreement and any other agreement which purports to have been concluded in terms of any law relating to customs and ex-