discharged before arrival of such aircraft at the place to which they were consigned;
(b) in the case of goods not consigned to a place in Swaziland but brought thereto
by, and landed therein from, an aircraft at the time when the goods were so
landed;
(c) subject to subsection (2) in the case of goods brought to Swaziland overland, at
the time when the goods entered Swaziland;
(d) in the case of goods brought to Swaziland by post, at the time of importation in
terms of paragraph (a), (b) or (c) according to the means of carriage of such
goods; and
(e) in the case of goods brought to Swaziland in a manner not specified in this section, at the time specified in the General Notes to Schedule No. 1 or, if no time is
specified in the General Notes in respect of the goods in question, at the time
such goods are considered by the Commissioner to have entered Swaziland.
(Amended A.5/1991.)
(2) For the purposes of subsection (1) a place outside Swaziland deemed by the
Commissioner under section 5(1bis) to be a place of entry for goods consigned to Swaziland
shall be deemed to be a place in Swaziland in respect of goods consigned to such place for
removal to Swaziland overland. (Amended A.11/1988.)
No landing or despatch of goods without permission.
10. (1) Subject to any regulations, no goods imported into Swaziland by aircraft shall, without the permission of the controller, be landed, removed or otherwise dealt with, and any
goods landed with such permission shall before due entry thereof be placed in a transit shed
or other place approved by the controller:
Provided that any goods intended for transit carriage may, without such permission, be
landed by the pilot of an aircraft at any place of entry for direct removal from such place to
any place outside the common customs area. (Amended A.10.1978; A.5/1991.)
(2) All goods landed from an aircraft before due entry thereof and which are placed in a
transit shed or other place approved by the controller under subsection (1) shall be deemed
to have remained on board the aircraft, and as long as they are in such shed or place, the
pilot shall be responsible therefor in all respects and liable for the duty thereon as if they had
not been removed from such aircrafts.
(3) Subject to any regulations, no goods shall, without the permission of the controller,
be loaded into an aircraft for export from Swaziland.