that country for rewarehousing at that place in another duty warehouse;
(Amended A.5/1991.)
(b) the pilot of an aircraft or person in charge of a vehicle from which any goods
were landed at a place in Swaziland to which such goods were not consigned
may remove them in bond to the place to which they were consigned:
Provided that evidence of the identity of such goods and that such goods
were consigned to the place to which they are proposed to be removed is produced to the controller before entry for removal;
(c) the owner of, or a person beneficially interested in, any goods which are in
transit through Swaziland from another territory in Africa other than one within
the common customs area to a place outside Swaziland which is not within the
common customs area may remove such goods in bond from the place where
they entered Swaziland to the place from which they are destined to leave Swaziland;
(d) a container operator may remove any container in bond to the container depot
or inland container terminal to which it was consigned, without furnishing the security provided for in subsection (6), and the manifest in terms of section 6(2)(c)
of the goods packed in such container shall be deemed to be due entry for removal in bond of that container; (Added A.10/1978.)
(e) the pilot of an aircraft may remove in bond any goods landed from an aircraft at
a place in Swaziland and for which an air cargo transfer manifest has been
Completed, to their place of entry for Swaziland, without furnishing the security
provided for in subsection (6), and such aircargo transfer manifest shall be
deemed to be due entry for removal in bond of such goods. (Added A.10/1978.)
(2) In addition to liability for duty incurred by a person under any other provision of this
Act, the person who removes any goods in bond in terms of subsection (1) shall, subject to
subsection (3), be liable for the duty on all goods which he so removes.
(3) Subject to subsection (4) liability for duty in terms of subsection (2) shall cease
when it is proved to the satisfaction of the Commissioner by the person concerned, in the
case of goods —
(a) removed to a place in the common customs area, that such goods have been
duly entered at that place; or
(b) which were destined for a place beyond the borders of the common customs
area, that such goods have been duly taken out of that area.
(Amended A.5/1991.)
(4) If the person concerned fails to submit any such proof as is referred to in subsection
(3) within a period of thirty days from the date on which the goods in question were entered