the Commissioner may determine the value for duty purposes of such vehicle as if it‟ were
imported into Swaziland from the territory in which it was produced or manufactured:
Provided further that no period of use of any such motor vehicle outside Swaziland
while in the possession of any person normally resident in Swaziland which is less than six
months shall be taken into consideration in determining such value.
Value of goods exported.
72. (1) For the purposes of this Act, the value of any goods exported from Swaziland shall
be the price of those goods free on board at the place of despatch from Swaziland. which
value shall be declared on the bill of entry export.
(2) If there is no such free on board price, the value determined by the Commissioner
shall be regarded as the value for such purposes.
(3) If the value of any exported goods of a single denomination is, according to the provisions of this section —
(i) in excess of one lilangeni and includes a fraction of a lilangeni, such value shall
be calculated to the nearest lilangeni, an amount in excess of fifty cents being
regarded as one lilangeni;
(ii) less than one lilangeni, such value shall be calculated as one lilangeni.
(Amended A.7/1981.)
Conversion of Prices.
73. The Minister may by regulation determine the rate and time at which the price paid or
payable in respect of imported goods shall, if expressed in a foreign currency, be converted
into the currency of Swaziland. (Amended A.7/1981.)
Value of goods not liable to ad valorem duty.
74. (1) Subject to subsection (2) the customs value of any imported goods shall be declared by the importer on entry of such goods. (Amended A.2/1985.)
(2) The Minister may by regulation exempt from subsection (1) to the extent specified
in such regulation any class or kind of such goods or any such goods to which circumstances
so specified apply.
74bis. (1) The interpretation of section 65, 66 and 67 shall be subject to the agreement
known as the Agreement on Implementation of Article VII of the General Agreement of Tariffs
and Trade, concluded at the Advisory Opinions, Commentaries, Explanatory Notes, Case