(6) No goods which have been stored or manufactured in a duty warehouse shall be
taken to or delivered from it except in accordance with any regulation and upon due entry for
one or other of the following purposes:
(a) home consumption and payment of any duty due on them;
(b) rewarehousing in another duty warehouse or removal in bond as provided in
section 16; (Amended A.5/1991.)
(c) (Repealed A.5/1991.)
(d) export from a duty warehouse, including the supply as stores for aircraft destined for a place outside the common customs area.
(7) No person shall, without the permission of the Commissioner, divert any goods entered for removal from or delivery to a duty warehouse, except goods entered for payment of
the duty due thereon, to a destination other than the destination declared on entry of such
goods or deliver or cause such goods to be delivered in Swaziland except in accordance with
this Act.
(8) The duty on any deficiency in a duty warehouse shall be paid forthwith on demand
after detection of such deficiency:
Provided that in the case of goods manufactured in any duty manufacturing warehouse
or in the case of goods in the process of manufacture and removal from one duty manufacturing warehouse to another such warehouse, the Commissioner may, subject to section
33(3), allow working, pumping, handling, processing and similar losses and losses due to
natural causes, between the time when the liability for duty first arises and the time of removal of such goods from the warehouse in which the goods are so manufactured or in
which that process of manufacture is completed, to the extent specified in Schedule No. 4, 6,
or 7, if he is satisfied that no part of such loss was wilfully or negligently caused.
(9) Goods packed for retail sale shall not be entered for storage in a storage warehouse unless they are packed in outer containers normally used in the wholesale trade in
respect of such goods.
(10)(Repealed A.2/1985.)
Special duty warehouse.
19. (1) The Commissioner may, subject to such conditions as he may in each case impose, license at any place in Swaziland special duty warehouses for such special purposes
and for such period as he may specify, provided such security as he may require is furnished.
(2) Unless the Commissioner otherwise indicates when licensing a special duty warehouse for the storage or manufacture of goods, the provisions of this Act in respect of duty
storage warehouses or duty manufacturing warehouses or the storage or manufacture of