place of despatch at a rate of freight less than the rate certified by the Minister,
as being the normal rate chargeable on that class or kind of goods from that territory or place and which shall be the amount by which the minimum rate of
freight determined by the Minister in terms of subsection (3) exceeds the rate of
freight actually paid;
(d) “exchange anti-dumping duty”, which may be imposed when goods have been
or are being or are likely to be imported into Swaziland from a territory the currency of which is depreciated in relation to the currency of Swaziland or when
the currency of the territory of origin of such goods which have been or are being or are likely to be imported into Swaziland is likewise depreciated, and which
shall be the amount by which their free on board price (as defined in section 67)
of such goods is less than their price expressed in the currency of the territory of
origin or export of the goods and converted into the currency of Swaziland at a
rate which the Minister may determine and notify by means of an amendment of
Schedule No. 2; or
(e) “sales anti-dumping duty”, which may be imposed when goods are being or are
likely to be sold or offered for sale at a place in Swaziland in the ordinary course
of trade in wholesale quantities for an amount which is less than their domestic
value (as defined in section 66) plus freight, insurance and all charges to that
place, including landing, transportation and delivery charges and any duty (other
than an anti-dumping duty imposed under this Part) payable under this Act, and
which shall be the amount by which such domestic value of the goods, plus the
expenses and charges set forth in this paragraph, exceeds the wholesale selling
price in Swaziland.
(5) Section 47 shall, mutatis mutandis, apply to any notice and amendment under this
section.
(6) The anti-dumping duties mentioned in subsection (5)(a), (b), (c) and (d) shall be
paid by the importer of the goods at the time of their entry for home consumption and the anti-dumping duty mentioned in subsection (5)(e) shall be paid by the person in Swaziland who
sells the goods in the prescribed manner and time.
(7) If anti-dumping duty is imposed on any goods under this section, the owner of any
such goods stored in a duty warehouse shall produce the invoice and other documents relating to such goods to the controller not later than the time of entry of all or any part of such
goods for removal from such warehouse except in respect of such goods entered for export
from a duty warehouse.