Provided that the Commissioner may exempt entries in respect of any class or kind of
goods from any of the requirements of this subsection.
(12)(a) No goods may be entered or acquired under rebate of duty under this section
or the regulations until the person so entering or acquiring them has furnished such security
as the Commissioner may require and has complied with such other conditions (including
registration with the Commissioner of his premises and plant) as may be prescribed in respect of goods specified in any item of Schedule No. 3, 4, 6 or 7:
Provided the Commissioner may, subject to such conditions as he may in each case
impose, exempt with or without retrospective effect, any such person from the provisions of
this subsection.
(b)
Application for such exemption for the purpose of applying for a refund of duty
shall be made to the Commissioner within six months from any date specified in section
39(5)(a), (b) or (c), as the circumstances may require.
For the purposes of the application of section 39(5) to any such exemption —
(c)
(i) any bill of entry passed in relation to goods in respect of which exemption is
granted under paragraph (a) of this subsection, shall be deemed to have been
passed in error by reason of duty having been paid on goods intended for purposes or use under rebate of duty under section 75;
(ii) the goods concerned shall be deemed to have qualified at the time duty was
paid on such goods in all respects for rebate; and
(iii) the duty paid on the goods concerned, shall be deemed to have been paid on
the date on which the exemption referred to in subparagraph (i) was granted.
(Amended A.5/1991.)
(13)Notwithstanding anything to the contrary in this Act, the Commissioner may, in respect of Schedule 5, 6 or 7, for the purpose of calculating the amount of duty refundable on
any imported, excisable or sales duty goods used in the manufacture, reconditioning, mixing
or blending of any goods exported or marketed in Swaziland, determine the quantity of such
exported goods or such goods marketed in Swaziland which shall be deemed to have been
produced, reconditioned, mixed or blended from a given quantity of such imported, excisable
or sales duty goods or the quantity of such imported, excisable or sales duty goods which
shall be deemed to have been used in the production, reconditioning, mixing or blending of a
given quantity of such exported goods or such goods marketed in Swaziland. (Amended
A.5/1991.)
(14)No goods manufactured from excisable goods under rebate of duty specified in any
item of Schedule No. 6 shall be used in the place of such excisable goods in the manufacture
of any other goods if a rebate of duty to a lesser extent has been specified in any item of
such Schedule in respect of such excisable goods when used in the manufacture of such
other goods.