referred to in sections 80, 83, 84, 85 or 86 and he may cancel any registration under this Act
of such person or suspend any such registration for such period as he deems fit.
(19)Subject to the proviso to section 18(8) and items 412.07, 412.08, 412.09, 531.00,
532.00, 608.01, 608.02, 608.03, 608.04, 615.01, 615.02, 615.03, 707.01, 707.02 and 707.03
of Schedules Nos. 4, 5, 6 and 7, no rebate or refund of duty in respect of any loss or deficiency of any nature of any goods shall be allowed, but the Commissioner may allow the deduction from the dutiable quantity of the undermentioned goods of the quantity equal to the
percentage stated below in each case, namely—
(Amended A.5/1991.)
(a) wine spirits (ethyl alcohol) manufactured in Swaziland and entered for storage in
a customs and excise storage warehouse, excluding spirits specified in paragraph (b)(bis), 1,5 per cent of the quantity so entered; (Amended A.11/1988.)
(b) spirits (ethyl alcohol), other than wine spirits, manufactured in Swaziland, 1,5
per cent of the quantity so manufactured and entered for use in making spirituous beverages;
(b)bis unpacked excisable spirits intended for export and which are removed in bond
from a customs and excise manufacturing warehouse for temporary storage in a
customs and excise warehouse approved for that purpose, the percentage, but
not exceeding 1.25 per cent of the quantity so removed, as may in the opinion of
the Commissioner represent a loss incurred while the spirits in question are so
removed and stored as the Commissioner may determine; (Added A.11/1988.)
(c) wine manufactured in Swaziland, 0,5 per cent of the quantity so manufactured
on which duty is paid;
(c)bis fermented apple, pear or orange beverage manufactured in Swaziland, 0.5 per
cent of the quantity so manufactured on which duty is paid; (Added A.4/1979.)
(d) imported crude petroleum naphtha for use in the refining of petroleum products,
or imported or excisable petrol, a percentage equal to the full net loss incurred
but not exceeding 0.25 of any quantity entered for storage and stored in a duty
storage warehouse during such period as the Commissioner may determine;
(Amended A.5/1991.)
(e) imported petroleum naphtha entered for use as fuel in the manufacture of ammonia such percentage, but not exceeding 0.25, for any quantity so entered as
may in the opinion of the Commissioner represent a loss by evaporation; (Added A.10/1978; amended A.11/1988; A.5/1991.)
(f) distillate fuels entered for storage and stored in a duty storage warehouse, a
percentage equal to the full net loss incurred but not exceeding 0.15 of any
quantity so entered and stored in such warehouse during such period as the
Commissioner may determine. (Added A.5/1991.)