bond or deliver such goods or cause them to be delivered in Swaziland except into the control of the department at the place of destination.
(14)The Commissioner may specify the particulars to be reflected on the entry for removal in bond and the documents to be produced by the remover upon entry for removal in
bond in respect of any goods or any class or kind of goods removed in bond or any such
goods removed in circumstances or to a destination specified by him.
Exportation of goods from duty warehouse.
16bis
(1) Notwithstanding any liability for duty incurred thereby by any person in terms
of any other provision of this Act, any person who exports any goods from a duty warehouse
to any place outside the common customs area shall, subject to the provisions of subsection
(2), be liable for the duty on all goods which he so exports.
(2) Subject to subsection (3), any liability for duty in terms of subsection (1) shall cease
when it is proved to the satisfaction of the Commissioner by the exporter that the said goods
have been duly taken out of the common customs area.
(3) If the exporter fails to submit any such proof as is referred to in subsection (2) within
a period of 30 days from the date on which the goods concerned were entered for export, he
shall upon demand by the Commissioner forthwith pay the duty due on those goods.
(4) No goods shall be exported in terms of this section until they have been entered for
export.
(5) No such entry for export 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 that security be altered in
such manner as he may determine.
(6) The said exportation of goods shall be subject to the regulations and such conditions as the Commissioner may impose in respect of the goods concerned or any class or
kind of those goods or those goods exported in circumstances specified by him, and the
Commissioner may refuse to accept bills of entry for the said exportation of goods from an
exporter who has persistently failed to comply with the said regulations or conditions or who
has committed an offence referred to in section 80.
(7) The Commissioner may refuse the said exportation of goods in respect of which a
provision of this Act has not been complied with or which are liable to forfeiture.
(8) The Commissioner may determine the roads and routes and the means of carriage
of any goods so exported or any class or kind of those goods or any such goods carried in
circumstances specified by him.
(9) No person shall, without the permission of the Commissioner, divert any goods so
exported to a destination other than the destination declared on entry for exportation.