(a) tobacco, cigars, cigarettes and any other preparations of tobacco or substitutes
therefor;
(b) any spirits or alcoholic beverages;
(c) opium, preparations of opium in any form and opium outfits;
(d) cocaine, preparations of cocaine and other habit-forming drugs;
(e) saccharin, sweetening substances containing saccharin and substitutes for saccharin;
(f) articles brought or intended as gifts or for sale or exchange;
(g) all non-duty-paid imported goods and all excisable goods and sales duty goods
taken on board as aircraft stores at a place in Swaziland; and
(h) any other goods which may from time to time be declared by the Commissioner
by rule to be sealable goods.
(2) On arrival of any aircraft at any place in Swaziland directly from a place outside the
common customs area the pilot thereof shall, on the prescribed form, declare all sealable
goods on board the aircraft which are unconsumed stores of such aircraft, and every member of its crew shall, on the prescribed form, declare all sealable goods which are his personal property or in his possession, and the controller may seal up all such sealable goods.
(3) The controller may permit surplus stores to be entered for home consumption or for
warehousing.
(4) The controller may. by direction of the Commissioner, in addition to sealable goods,
seal up any goods which are unconsumed stores of any aircraft or which are in the possession of the pilot of such aircraft, any member of its crew, or any of its passengers.
(5) Except in accordance with the rules no person shall break or disturb any seal
placed by the controller on any goods in terms of this section while such aircraft remains in
Swaziland.
(6) Except as provided in subsection (3) no stores may be landed without the permission of the controller and all goods acquired on an aircraft shall, if landed, be declared to
the controller for the purposes of payment of any duty due thereon.
When goods deemed to be imported.
9. (1) For the purposes of this Act goods consigned to or brought into Swaziland shall be
deemed to have been imported into Swaziland —
(a) in the case of goods consigned to a place in Swaziland in an aircraft, at a time
when such aircraft, on the flight in question, first came within the control area of
the airport authority at such place, or at the time of the landing of such goods at
the place of their actual discharge in Swaziland if such aircraft did not on such
flight call at the place to which the goods were consigned or if such goods were