sumption thereof, the additional duties at the rates imposed in such notice, in addition to any
other duties payable on such goods under this Act.
(2) Any additional duty imposed in terms of subsection (1) shall be set out in the form
of a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 7 thereof
and to constitute an amendment of Schedule No. 1. (Amended A.5/1991.)
(3) Section 47 shall mutatis mutandis apply to an amendment made under this section.
Provisions with regard to stamp duties.
54. (1) Any duty in respect of which it is indicated in any tariff item in Part 2 of Schedule
No. 1 that such duty is a stamp duty shall be paid by means of stamp label affixed to the container of the goods to which such duty relates or be determined by means of a stamp impression made on the container of such goods:
Provided that the Commissioner may, in such circumstances and for such period as he
may determine, accept the duty due on such goods in cash.
(2) The Minister may by regulation prescribe the size and type of container which may
be used by a manufacturer for the packing of goods liable to stamp duty and the manner in
which such stamp label or impression shall be affixed to or made on such container and no
such goods shall be sold or disposed of or removed from the duty manufacturing warehouse
in question in partly or completely manufactured condition except in accordance‟ with this
Act.
(3) A manufacturer, including a manufacturer outside Swaziland may, subject to such
conditions as the Commissioner may impose, be allowed to exchange stamp labels which —
(a) have been unavoidably damaged, in the case of a manufacturer —
(i) in Swaziland, in his duty warehouse; or
(ii) outside Swaziland, in his factory premises; or
(b) are lawfully in his possession but are no longer required by him; or
(c) are faulty;
for stamp labels of an equal value; or he may be granted a refund of the duty represented by
any stamp label referred to in paragraph (a), (b) or (c).
(4) In Swaziland stamp labels may only be sold to a manufacturer licensed under this
Act to manufacture goods liable to stamp duty or to any person authorized by the Commissioner to purchase such stamp labels and such manufacturer or person shall not sell or dispose of such stamp labels to any other person except with the permission of the Commissioner.
(5) Stamp labels sold to a person outside Swaziland shall not be imported except for
delivery to the Commissioner.