“entry for home consumption” includes any entry under any item in Schedule No. 3,
4, 6 or 7;
“excisable goods” means any goods specified in Part 2 of Schedule No. 1 which
have been manufactured in Swaziland;
“excise duty” means, subject to subsection (2), any duty leviable under Part 2 of
Schedule No. 1 on any goods manufactured in Swaziland; (Amended A.5/1991.)
“excise value” means value as defined in section 69;
“exporter”, in relation to imported goods, includes the manufacturer, supplier or
shipper of such goods or any person inside or outside Swaziland representing
or acting on behalf of such manufacturer, supplier or shipper;
“fiscal duty” means any duty leviable under Column III of Schedule No. 1 (except
Part 3 thereof) or Schedule No. 2 on goods imported into Swaziland; (Added
K.O-I-C 17/1976.)
“General Agreement on Tariffs and Trade” means the General Agreement on Tariffs
and Trade concluded at Geneva on the 30th October, 1947, and includes any
amendment thereof;
“General Agreement on Tariffs and Trade Act” means the Geneva General Agreement of Tariffs and Trade Act, No. 75 of 1948;
“goods” includes all wares, articles, merchandise, animals, currency, matters or
things;
“government warehouse” means any premises provided by the Government for the
deposit of goods for the security thereof and of the duties due thereon or pending compliance with any law in respect of such goods;
“home consumption” means consumption or use in Swaziland;
“illicit goods”, in relation to imported, excisable or sales duty goods, means any
such goods in respect of which any contravention under this Act has been
committed, and includes any preparation or other product made wholly or in part
from spirits or other materials which were illicit goods;
“importer” includes any person who, at the time of importation —
(a) owns any goods imported;
(b) carries the risk of any goods imported;
(c) represents that or acts as if he is the importer or owner of any goods imported;
(d) actually brings any goods into Swaziland;