“container operator” means any person providing international transportation of containerized goods, and approved by the Commissioner under section 96bis, for
operating containers in Swaziland; (Added A.10/1978; amended A.11/1988.)
“container terminal” means any container terminal contemplated in section 5(1)(j);
(Added A.10/1978.)
“controller”, in relation to any area or any matter, means the officer designated by
the Commissioner to be the Controller of Customs, Excise and Sales Duty in respect of that area or matter, and includes an officer acting under the control and
direction of any officer so designated by the Commissioner;
“crew” includes every person (except the pilot) employed in any capacity on board
any aircraft;
“customs duty” means, subject to the provisions of subsection (2), any duty leviable
under Schedule No. 1 (except parts 3 and 4 thereof) or No. 2 on goods imported
into Swaziland; (Amended K.O-I-C. 17/1976; A.5/1991.)
“customs tariff” means Schedule No. 1 (except Part 3 thereof) insofar as it relates to
imported goods;
“customs union agreement” means the agreement concluded on 11th December,
1969 between the governments of Botswana, Lesotho, Swaziland and the Republic relating to customs, excise and sales duty and any agreement between
those governments amending or explaining it;
“department” means the Department of Customs and Excise within the Ministry of
Finance; (Amended A.5/1991.)
“depot operator” means any person having charge of any container depot; (Added
A.10/1978.)
“duty” means any duty leviable under this Act;
“duty airport” means any airport established as such under section 5 by the Commissioner;
“duty manufacturing warehouse” means a duty warehouse licensed for the manufacture of dutiable goods;
“duty storage warehouse” means a duty warehouse licensed for the storage of dutiable goods;
“duty warehouse” means a licensed warehouse established on a place appointed
by the Commissioner under section 5 for the establishment of a warehouse for
customs, excise and sales duty purposes;