subject to the right of appeal to the court, be deemed to be correct for the purposes of this
Act, and any amount due in terms of any such determination shall remain payable as long as
such determination remains in force.
(4) The Commissioner may whenever he deems it expedient amend or withdraw any
such determination and make a new determination with effect from —
(a) the date of first entry of the goods in question;
(b) the date of the determination made under subsection (3);
(c) the date of such new determination; or
(d) the date of such amendment.
(5) (a) An appeal against any such determination shall lie to the High Court of Swaziland as established under the High Court Act, 1954.
(b)
Such appeal shall be prosecuted within a period of 90 days from the date of
the determination.
(Amended A.5/1991.)
Value for sales duty purposes.
70. (1) The value for sales duty purposes of any imported goods, other than goods entered
in terms of item 709.01 of Schedule No. 7, shall be the customs value thereof, plus fifteen
per cent of such value, plus any non-rebated customs duty payable in terms of Part 1 and
Part 2 of Schedule No. 1 on such goods, but excluding the sales duty on such goods.
(2) The provisions of sections 65, 67 and 71 shall mutatis mutandis apply to the calculation or determination of the value for sales duty purposes of any imported goods.
(Amended A.10/1978; A.4/1979; A.2/1985.)
Value of certain specified goods.
71. (1) The value for duty purposes of any goods imported into Swaziland ex customs
warehouses or ex bonded warehouses within the district of Maputo shall be calculated or determined in accordance with this Part as if such goods were imported directly into Swaziland
from the territory whence they were exported to Maputo. (Amended A.10/1978.)
(2) If any motor vehicle is imported by an individual for his own use and not for resale,
the Commissioner may, notwithstanding section 65(1) and (4) but with due regard to section
66, determine a value which shall, subject to a right of appeal to the Minister be deemed to
be the value for duty purposes of such vehicle: (Amended A.11/1988.)
Provided that if any individual who was the owner of and has used the motor vehicle in
any territory outside Swaziland imports such vehicle into Swaziland from a territory other
than the territory in which it was produced or manufactured for his own use and not for sale,