goods in such warehouses shall apply to such special warehouse and to the storage or manufacture of goods therein, as the case may be.
Sample of goods in duty warehouse.
20. The controller may, in accordance with the rules, permit samples of goods in a duty
warehouse to be taken by the owner of such goods and may permit payment of duty thereon
to be deferred until the goods from which such samples have been taken are entered for delivery from such warehouse for any purpose.
Storage or manufacture of prohibited goods.
21. The Commissioner may allow the storage or manufacture in a duty warehouse of goods
the import, manufacture or disposal of which is prohibited or restricted under any law, provided such goods are stored or manufactured in such warehouse only for export or supply as
stores for aircraft destined for places outside the common customs area.
Aircraft stores consumed in the common customs area.
22. If any goods taken from a duty warehouse under section 18(6) as stores aboard an aircraft destined for a place outside the common customs area, or goods shipped as stores for
such aircraft outside Swaziland, are consumed, sold or disposed of on such aircraft at any
place in the common customs area when the aircraft is not airborne or on the aircraft on a
flight between any places in the common customs area, the pilot of such aircraft shall be liable for the duty on the goods so consumed, sold or disposed of and shall, upon demand by
the Commissioner forthwith pay the duty due on such goods:
Provided that the Commissioner may by rule exempt any class or kind of stores or aircraft to which the circumstances specified in such rule apply from any provision of this section.
(Amended A.5/1991.)
Sorting, packing, etc. in duty storage warehouse.
23. Subject to this Act, the Commissioner may permit the licensee of a duty storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or re-pack any
goods in such warehouse and to make such alterations therein or such arrangements as
may be necessary for the preservation of such goods or for the sale, export or other lawful
disposal thereof.
Transfer of ownership of warehoused goods.
24. (1) Except with prior permission of the Commissioner —