(8) If such person has any goods in his possession he shall furnish such controller with
full particulars thereof, and fully and truthfully answer all questions put to him by such controller.
(9) Such person shall not dispose of any goods in his possession in any manner until
they have been released by the controller.
(10)Subsections (7), (8) and (9) shall not apply to persons arriving in Swaziland by train
or by air who pass through or disembark at a place where a controller is stationed.
(11)Except with the permission of the controller and subject to such conditions as the
Commissioner may specify, no person in charge of any vehicle (other than an aircraft) used
to export goods overland shall remove such vehicle or goods beyond the borders of Swaziland. (Amended A.5/1991.)
(12)The Commissioner may grant such person a general permission.
Goods imported or exported by post.
12. (1) For the purposes of entry and collection of duty on goods imported into Swaziland
by post, any form or label completed by the sender in respect of the postal item in question
and on which the particulars necessary for the assessment of duty are set forth, shall be
deemed to be an entry made under the provisions of this Act, and the particulars on any such
form or label shall, for the purposes of this Act, be taken as the declaration to be made by the
importer under section 37:
Provided that the Minister may by regulation exclude from the provisions of this subsection any goods of a class or kind specified in such regulation or any such goods imported in
circumstances so specified. (Amended A.11/1988.)
(2) (Repealed A.11/1988.)
(3) (a) Notwithstanding anything contained in subsection (1), any goods imported by
post which the addressee desires to enter for warehousing, or for removal or export in bond,
or under any heading or item of Schedule No. 1 which requires that a certificate be given or a
condition be complied with, or under any item of Schedule No. 3, or under any item of
Schedule No. 2, 4, 5, or 7 specified by the Commissioner after consultation with the Managing Director of the Posts and Telecommunications Corporation shall be so entered at a customs, excise and sales duty office before a Controller.
(b)
Notwithstanding anything contained in subsection (1), any goods imported by
such class of addressee, or any goods imported by post and of such class or kind, as may be
specified by the Commissioner after consultation with the Managing Director of the Posts and
Telecommunications Corporation, shall be entered at a customs and excise office before a
Controller.
(Amended A.11/1988; A.5/1991.)