(f) prescribing the form of and the particulars to be inserted on invoices or certificates in respect of any goods to which this Act applies and which are imported
into or manufactured in Swaziland;
(g) as to the collection of duty by means of stamps, the method of applying stamps
or stamp impressions to containers, the cancellation of stamps, the use of franking or counting machines, inks, dyes and other appliances and materials, the
accounting for stamp labels and stamp duties and the disposal of stamp labels;
(h) as to the collection of excise and sales duties and the time, manner, terms of
payment and calculation thereof;
(j) as to the collection of duties which become payable under section 58;
(k) as to the circumstances under which licences may be granted and the manner
of issuing and renewing licences;
(l) governing the entry of goods under any item of Schedule No. 3, 4, 5, 6 or 7 and
prescribing the conditions on which such goods may be so entered or may be
transferred from one manufacturer or owner to another or may be used, and as
to the registration of manufacturers or owners so entering goods (including the
requirements as to the suitability of buildings, premises, storerooms and methods of manufacture for the purposes of this Act to be complied with by such
manufacturers or owners), the records to be kept by such manufacturers or
owners and the form of the application for registration and the particulars to be
furnished by such manufacturers or owners;
(m) prescribing the returns and price lists to be rendered by importers or manufacturers or owners of any class or kind of goods;
(n) prescribing the form of any licence, bill of entry, certificate and any other document, register, stock book or return which he considers necessary for the effective administration of this Act;
(o) as to all matters which by this Act are required or permitted to be prescribed by
regulation; and
(p) as to such other matters as are necessary or useful to be prescribed for the
purposes of this Act.
(2) The Commissioner may make rules in respect of any matter in connexion with
which it is expressly indicated that such matter is to be dealt with in accordance with rules
made by him.
(3) The regulations and rules made under this section may provide penalties for any
contravention thereof or failure to comply therewith not exceeding the penalties mentioned in
section 78(2).