for removal in bond, he shall upon demand by the secretary forthwith pay the duty due on
such goods. (Amended a.10/1978.)
(5) No goods shall be removed in bond under this section from the place where they
were landed in Swaziland or where they entered Swaziland until they have been entered for
removal in bond and such entry shall be deemed to be due entry in respect of such goods at
that place for the purposes of this Act.
(6) No entry for removal in bond shall be tendered by or may be accepted from a person who has not furnished such security as the Commissioner may require and the Commissioner may at any time require that the form, nature or amount of such security shall be altered in such manner as he may determine.
(7) The removal in bond of goods shall be subject to any regulations and such conditions as the Commissioner may impose in respect of such goods or any class or kind of
such goods or goods removed in circumstances specified by him and the Commissioner may
refuse to accept bills of entry for the removal in bond of goods from a remover who has persistently failed to comply with such regulation, or conditions or who has committed an offence
referred to in section 80.
(8) Goods removed in bond shall not be delivered or removed from the control of the
department at the place of destination in Swaziland except upon due entry according to the
first account taken of such goods on landing or on entry for removal in bond thereof or according to the contents of the packages containing such goods as reflected on the invoice
issued by the supplier in respect of such goods, and payment of any duty due, including,
subject to section 75(19), any duty due on any deficiency.
(9) The Commissioner may refuse the removal in bond of goods in respect of which
this Act has not been complied with or which are liable to forfeiture.
(10)The Government or any officer shall not be liable for any loss or damage of whatever nature to any goods removed in bond or for any loss or damage sustained by reason of
wrong removal or delivery, unless it is shown that such loss or damage was caused by the
recklessness or wilful misconduct of such officer.
(11)Notwithstanding this section the Commissioner may, subject to such conditions as
he may impose in respect of goods in transit through Swaziland from any other territory in
Africa to any destination outside Swaziland, or any class or kind of such goods or any such
goods removed in bond in circumstances specified by him, allow them to be entered for removal in bond at a place other than the place where they entered Swaziland.
(12)The Commissioner may determine the roads and routes and the means of carriage
of any goods or any class or kind of goods removed in bond or any such goods carried in circumstances specified by him.
(13)No person shall, without the permission of the Commissioner, divert any goods removed in bond to a destination other than the destination declared on entry for removal in