ORGANIZACIÓN MUNDIAL  
DEL COMERCIO  G/VAL/N/1/SWZ/1 
25 de abril de 2007 
 
 (07-1708) 
Comité de Valoración en Aduana Original:   inglés 
  
 
NOTIFICACIÓN DE CONFORMIDAD CON EL ARTÍCULO 22 DEL 
ACUERDO RELATIVO A LA APLICACIÓN DEL ARTÍCULO VII 
DEL ACUERDO GENERAL SOBRE ARANCELES 
ADUANEROS Y COMERCIO DE 1994 
 
SWAZILANDIA 
  
 La siguiente comunicación, de fecha 23 de ab ril de 2007, se distribuye a petición de la 
delegación de Swazilandia.  
 
_______________ 
 
  De conformidad con el artíc ulo 22 del Acuerdo relativo a la  Aplicación del Artículo VII del 
GATT de 1994, el Reino de Swazilandia notifica por la presente al Comité de Valoración en Aduana 
que las disposiciones sobre valoración en aduana se establecen en la sección IX  de la Ley de Aduanas 
e Impuestos Especiales Nº 21 de  1971 del Reino de Swazilandia.
1 
  Desde la entrada en vigor del Acuerdo de la OMC relativo a la Aplicación del Artículo VII 
del GATT de 1994, no se ha intr oducido ninguna modificación en la legislación y reglamentación de 
Swazilandia relativas a la valoración en aduana. 
 
_______________ 
 
                                                     
 
1 En inglés solamente. G/VAL/N/1/SWZ/1 
Página 2  
 
  P
ART IX 
VALUE 
Value for customs duty purposes . 
65. (1) Subject to this Act, the value for customs duty purposes of any imported goods shall, at the 
time of entry for home consumption, be the transaction value thereof, within the meaning of section 66. 
(2) If such value of any imported goods of a single denomination is— 
 (a) in excess of one lilangeni, such value sha ll for the purpose of assessing the amount of 
duty payable, be calculated to the nearest lilangeni, an amount of 50 cents being regarded as less than one half of one lilangeni; 
 (b) less than one lilangeni, such value shall be calculated as one lilangeni. 
(3) Unless the context otherwise indicates, any re ference in this Act to customs value or to 
value for duty purposes, in relation to imported goods, shall be deemed to be a reference to value for 
customs duty purposes. (Amended A.7/1981.) 
(4) ( a) If in the opinion of the Commissioner the transaction value of any imported goods 
cannot be ascertained in terms of section 66 or h as been incorrectly ascertained by the importer, the 
Commissioner may determine a value, which shall, subject to a right of appeal to the Minister be deemed to be the value for customs duty purposes of the goods. 
(b) The acceptance by any officer of a bill of entry or the release of any goods as entered 
shall not be deemed to be any such determination. 
(c) Any determination so made shall be deemed to be correct for the purposes of this Act, 
and any amount due in terms of any such determ ination shall remain payable as long as such 
determination remains in force. 
(5) The Commissioner may whenever he deems it expedient amend or withdraw any such 
determination and make a new de termination with effect from — 
 ( a) the date of first entry of the goods in question; 
 ( b) the date of the determination made under subsection (4); 
 (c) the date of such new determination; or 
 (d) the date of such amendment. 
(6) Save where — 
 ( a) a determination has been made under subsection (4)( a) or (5);  or 
 ( b) any false declaration is made for the purposes of subsection (4) or (5), 
there shall be no liability for any underpayment  of customs duty on any goods, where such 
underpayment is due to the acceptance of a bill of entry bearing an incorrect customs value, after a 
period of two years from the date of entry of such goods. 
(6bis)  Notwithstanding the provisions of subsec tion (6), any determination made under 
subsection (4)( a) following upon an inspection of the books or documents of any importer shall be 
deemed to have come into operation in respect of the goods in question and entered for customs 
purposes, two years prior to the date on whic h the inspection commenced. (Amended A.11/1988.) 
(7) ( a) Notwithstanding subsections (1) and (4), the value for purposes of the duty specified 
in Section B of Part 2 of Schedule No. 1 shall, in respect of imported goods other than goods entered 
in terms of item 412.18 of Schedule No. 4, be the tran saction value thereof plus fifteen percent of such 
value, plus any non-rebated customs duty payable in  terms of Part 1 and Section A of Part 2 of 
Schedule No. 1 on such goods, but excluding the duty specified in Section B of Part 2 of Schedule 
No. 1 on such goods. (Amended A.11/1988.) 
(b) Subsection (1)( a) and ( b) or (3) of section 69 shall mutatis mutandis apply to the 
ascertainment or determination of the value for the purposes of the duty specified in Section B of Part 2 of Schedule No. 1 in respect of any impor ted goods entered in terms of item 412.18 of Schedule 
No. 4. (Amended A.11/1988; A.5/1991.) 
(8) For the purposes of sections 66 and 67 , unless the context otherwise indicates — 
 (i) “buying commission”, in relation to impor ted goods, means any fee paid by an importer 
to his agent for representing him abroad in  the purchase of and the payment for the 
goods; 
 (ii) “goods of the same class or kind”, in re lation to imported goods, means goods produced 
by a particular industry or industry sector in the country from which the imported goods  G/VAL/N/1/SWZ/1 
 Página 3 
 
 
  were exported, and falling within the sa me group or range of goods as the imported 
goods; 
 (iii) “identical goods”, in relation to imported goods, means goods produced in the same 
country and by the same or a different producer as the imported goods and which are 
the same in all respects, including physical  characteristics, quality and reputation but 
excluding minor differences in appearance, as the imported goods, but does not include 
goods, incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in Swaziland; 
 (iv) “price actually paid or payable”, in re lation to imported goods, means the total payment 
made or to be made, either dir ectly or indirectly, by the buyer to or for the benefit of the 
seller for the goods, but does not include divi dends or other payments passing from the 
buyer to the seller which do not directly relate to the goods; 
 (v) “similar goods”, in relation to impor ted goods, means goods produced in the same 
country and by the same or a differen t producer as the imported goods and which 
although not alike in all respects to the impor ted goods have, with due regard to their 
quality and reputation and the existence of a trade mark, like characteristics and like 
component materials which enable them to be employed for the same purposes and to 
be commercially interchangeable, but does not  include goods incorporating or reflecting 
engineering, development work, art work, d esign work, plans or sketches undertaken in 
Swaziland. 
(Amended K.O-I-C. 17/1976; A.4/ 1979; A.7/1981; A.2/1985.) 
Transaction value. (Amended A.5/1991.) 
66. (1) Subject to this Act the transaction value of any imported goods shall be the price actually 
paid or payable for the goods when sold for export to Swaziland adjusted in terms of section 67, provided — 
 ( a) there are no restrictions as to the disposal or use of the goods by the buyer other than 
restrictions which — 
 (i) are imposed or required by law;  (ii) limit the geographical area in which the goods may be resold; or  (iii) do not substantially effect the value of the goods;  ( b) the sale or such price of the goods is not subject to any term or condition for which a 
value cannot be determined; 
 ( c) no part of the proceeds of any disposal, use or subsequent resale of the goods by the 
buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in terms of section 67; 
 ( d) subject to subsection (3), the seller and the buyer are not related within the meaning of 
subsection (2)( a). 
(2) ( a) For the purposes of subsection (1)( d), two persons shall be de emed to be related only 
if — 
 (i) they are officers or directors of one another’s businesses;  (ii) they are legally recognized partners in business;  (iii) the one is employed by the other;  (iv) any person directly or indirectly owns, c ontrols or holds five per cent or more of the 
equity share capital of both of them; 
 (v) one of them directly or indirectly controls the other;  (vi) both of them are directly or indirectly controlled by a third person;  (vii) together they directly or indirectly control a third person; or  (viii) they are members of the same family; 
(b) Persons who are associated in business with one another in that the one is the sole 
agent, sole distributor or sole concessionary, howe ver described, of the other shall be deemed to be 
related only if they are so de emed in terms of paragraph ( a). 
(c) Every importer of goods which are not exempted by regulation shall, when making 
entry of the goods, declare, in the manner prescribed by  regulation, whether or not  he is related to the 
supplier of the goods within the meaning of this section. G/VAL/N/1/SWZ/1 
Página 4  
 
  (3) Notwithstanding subsection (1)( d), the fact that a buyer and a seller are related within the 
meaning of subsection (2)( a) shall not in itself be a ground for not accepting the transaction value, 
where — 
 ( a) in the opinion of the Commissioner such rela tionship did not influence the price paid or 
payable; or 
 ( b) the importer proves to the satisfaction of the Commissioner that the transaction value 
closely approximates to one of the following values, namely — 
 (i) the transaction value of identical or similar goods sold at comparable trade and 
quantity levels to unrelated buyers in Sw aziland at or about the same time as the 
goods to be valued; 
 (ii) the value, ascertained in terms of subsection (7), of identical or similar goods 
imported into Swaziland at or about the same time as the goods to be valued; 
 (iii) the value, ascertained in terms of subsection (8), of identical or similar goods 
imported into the Republic at or about th e same time as the goods to be valued. 
(4) ( a) If the transaction value of any imported goods cannot be ascertained in terms of 
subsection (1), it shall be the price actually paid or payable for identical goods in a sale for export to Swaziland at the same commercial level and in subs tantially the same quality and exported at or about 
the same time as the goods to be valued, adjusted , with reference to differences in any costs and 
charges referred to in section 67, on account of diffe rences in distances and modes of transport to the 
port or place of export. 
(b) Where no such sale is found, a sale of identi cal imported goods at either a different 
commercial or quantity level, or at a different commercial level and quantity level, adjusted to 
compensate for such differences, shall be used to ascertain the transaction value. 
(c) If in the application of this subsection mo re than one transaction value is ascertained, 
the lowest such value shall be the tran saction value of the goods to be valued. 
(5) (a) If the transaction value of any imported goods cannot be ascertained in terms of 
subsection (4), it shall be the price actually paid or payable for similar goods in a sale for export to 
Swaziland at the same commercial level and in subs tantially the same quantity and exported at or 
about the same time as the goods to be valued, adjust ed, with reference to di fferences in any costs and 
charges referred to in section 67, on account of diffe rences in distances and modes of transport to the 
port or place of export. 
(b) Where no such sale is found, the provisions of paragraphs ( b) and ( c) of subsection 
(4) shall mutatis mutandis apply. 
(6) If the transaction value of any imported goods  cannot be ascertained in terms of subsection 
(5), it shall be ascertained in terms of subsection (7 ) or, when it cannot be ascertained in terms of 
subsection (7), it shall be ascertained in terms of subsection (8): Provided that at the request, in 
writing, of the importer concerned the order of a pplication of subsections (7) and (8) shall be 
reversed. 
(7) ( a) If the imported goods or identical or simila r imported goods are sold in Swaziland in 
the same condition as that in whic h they were when imported, the transaction value of the imported 
goods in terms of this subsection shall be based on the unit price at which the imported goods or 
identical or similar imported goods are sold in Sw aziland in the greatest aggregate quantity, at or 
about the time of importation of the goods to be valu e, by the importers thereof to persons not related 
to them, subject to deductions for — 
 (i) commissions usually paid or agreed to be  paid or additions usually made for profit and 
general expenses, including the direct and i ndirect costs of marketing the goods relative 
to sales in Swaziland of imported goods of the same kind or class as the goods to be valued, irrespective of the country of exportation; 
 (ii) the cost of transportation and the cost of loading, unloading, handling, insurance and 
associated costs incidental to the transpor tation of the goods from the port or place of 
export in the country of exportation to the importer’s premises in Swaziland; and 
 (iii) any duties or taxes paid or payable in Swaziland by reason of the importation of the 
goods or sale of the goods within Swaziland. 
(b) If neither the imported goods nor identical nor  similar imported goods are sold at or 
about the time of importation of the goods to be va lued, the transaction value of the imported goods in 
terms of this subsection shall, subj ect to the provisions of paragraph ( a), be based on the unit price at 
which the imported goods or identical or similar imported goods are sold in Swaziland in the same 
condition as that in which they were when imported,  at the earliest date after the importation of the 
goods to be valued, but not later than 90 days after such importation.  G/VAL/N/1/SWZ/1 
 Página 5 
 
 
  (c) If neither the imported goods nor identical  nor similar imported goods are sold in 
Swaziland in the same condition as that in which they  were imported, then, if the importer so requests 
in writing, the transaction value of the imported goods  in terms of this subsection shall be based on 
the unit price at which the imported, goods, after furt her processing, are sold in the greatest aggregate 
quantity to persons in Swaziland not related to the sellers of such goods, due allowance being made 
for the value added by such processing and the deductions referred to in paragraph ( a). 
(8) The transaction value of any imported goods in terms of this subsection shall be based on a 
computed value, computed by means of informa tion supplied by the producer and consisting of the 
sum of — 
 ( a) the cost or value of materials and manufacture or other processing in producing the 
goods; 
 ( b) the cost of — 
 (i) packing, including that of the labour or materials concerned; and  (ii) containers which are dealt with as being for customs purposes one with the 
goods, in question; 
 ( c) the value, apportioned to the importe d goods as deemed appropriate by the 
Commissioner with due regard to any relevant request by the importer, of any of the following goods and services if supplied direct ly or indirectly by the importer free of 
charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, in so far as such value has not been included in the price actually paid or payable, namely — 
 (i) materials, components, parts and simi lar articles forming part of the imported 
goods; 
 (ii) tools, dies, moulds and similar arti cles used in the production of the imported 
goods; 
 (iii) materials consumed in the production of the imported goods; 
 (iv) engineering, development work, art work, design work, plans and sketches 
undertaken elsewhere than in Swaziland and necessary for the production of the 
imported goods; 
 ( d) the cost of transportation, loading, unl oading, handling and in surance and associated 
costs, incidental to delivery of the imported goods at the port or place of export in the country of exportation and placing those goods on board ship or on any vehicle, at that 
port or place, ready for export to Swaziland; (Amended A.5/1991.) 
 ( e) an amount for profit and general expenses equa l to that generally applicable in sales of 
goods of the same class or kind as the imported goods, which are made by producers in the country of exportation. 
(9) Where the transaction value of any imported goods cannot be ascertained in terms of the 
provisions of subsection (8), the Commissioner may de termine such value on the basis of a previous 
determination or, where there is no previous dete rmination, by such application as he may deem 
reasonable of any manner of ascertaining the transacti on value in terms of subsection (1), (4), (5), (7) 
or (8), but no such determination shall be based on — 
 ( a) the selling price in the Kingdom of goods produced in Swaziland; 
 ( b) a system which provides for the acceptance for customs purposes of the higher of two 
alternative values; 
 ( c) the selling price of goods on the domestic market of the country of origin or of 
exportation of the imported goods; 
 ( d) the cost of production, other than computed  values which have been determined for 
identical or similar goods in accordance with subsection (8); 
 ( e) the price of the goods for export to a country other than Swaziland; 
 ( f
) a system of minimum customs values; or 
 ( g) arbitrary or fictitious values. 
(10) For the purpose of subsection 7( a)(ii) or (8)( d), goods which are exported to Swaziland 
from any country but pass in transit through another country shall, subject to any conditions which 
may be prescribed by regulation, be deemed to ha ve been exported direct from the first-mentioned 
country. 
(11) For the purposes of subsection (7)( a)(ii) or (8)( d), the port or place of export referred to 
therein shall be the place where the goods in question are — G/VAL/N/1/SWZ/1 
Página 6  
 
   ( a) placed on board ship or on any vehicle in th e country of exportation, ready for export to 
Swaziland; or (Amended A.5/1991.) 
 (b) placed on the vehicle which conveys them across the border of the country from which 
they are exported to Swaziland. 
(Amended A. 7/1981; A.2/1985.) 
Free on board price . 
67. (1) In ascertaining the transaction value of an y imported goods in terms of section 66(1), there 
shall be added to the price actually paid or payable for the goods — 
 ( a) to the extent that they are incurred by the buyer but are not included in the price actually 
paid or payable — 
 (i) any commission other than a buying commission;  (ii) brokerage;  (iii) the cost of packing, including that of the labour and materials concerned;  (iv) the cost of containers which are dealt with as being for customs purposes one 
with the goods; 
 ( b) the value, apportioned to the importe d goods as deemed appropriate by the 
Commissioner, of any of the following goods  and services if supplied directly or 
indirectly by the importer free of charge or at reduced cost, for use in connection with 
the production and sale for export of the impor ted goods, to the extent that such value 
has not been included in the price actually paid or payable, namely — 
 (i) materials, components, parts and si milar articles forming part of the goods; 
 (ii) tools, dies, moulds and similar articles used in the production of the goods;  (iii) materials consumed in  the production of the goods; 
 (iv) engineering, development work, art work, design work, plans and sketches 
undertaken elsewhere than in Swaziland and necessary for the production of the 
goods; 
 ( c) royalties and licence fees in respect of the imported goods, including payments for 
patents, trade marks and copyri ght and for the right to distribute or resell the goods, due 
by the buyer, directly or indirectly, as a condition of sale of the goods for export to Swaziland to the extent that such royalties a nd fees are not included in the price actually 
paid or payable, but excluding charges for the right to reproduce the imported goods in the Republic; 
 ( d) the value of any part of the proceeds of any subsequent resale, disposal or use of the 
imported goods that accrues directly or indirectly to the seller; and 
 ( e) to the extent that it is not included in the price actually paid or payable for the goods, 
the cost of transportation and the cost of loading, unloading, ha ndling, insurance and 
associated costs incidental to delivery of the goods at the port or place of export in the country of exportation, ready for export to Swaziland. 
(2) In ascertaining the transaction value of any imported goods in terms of section 66(1), there 
shall be deducted from the price actually paid or pa yable for the goods, to the extent that they are 
included therein, amounts equal to — 
 ( a) the cost of transportation and the cost of loading, unloading, ha ndling, insurance and 
associated costs incidental to the transpor tation of the goods from the port or place of 
export in the country of exportation to th e port or place of importation in Swaziland; 
 ( b) any of the following costs, charges or expe nses if identified separately from the balance 
of the price actually paid or payable for the goods, namely — 
 (i) any expenditure incurred for the construction, erection, assembly or 
maintenance of, or technical assistance provided in respect of, the goods after they are imported; 
 (ii) the cost of transport and insurance of the goods within Swaziland;  (iii) any duties or taxes paid or payable by reason of the importation of the goods or 
sale of the goods in Swaziland; 
 (iv) any duty or tax applicable in the country of exportation from which the goods 
have been or will be relieved by way of refund, drawback, rebate or remission; 
 (v) buying commission;  G/VAL/N/1/SWZ/1 
 Página 7 
 
 
   (vi) interest charged in respect of the price payable for the goods; 
 (vii) any charge for the right to reproduce the imported goods in Swaziland. 
(3) For the purposes of subsection (1)( e) or (2)( a), goods which are exported to Swaziland from 
any country but pass in transit through another coun try shall, subject to such conditions as may be 
prescribed by regulation, be deemed to have been  exported direct from the first mentioned country. 
(4) For the purposes of subsection (1)( e) or (2)( a), the port or place of export referred to therein 
shall be the place where the goods in question are — 
 ( a) packed in a container as defined in section 1(2) in the country of export or, if not so 
packed in a container, placed on board sh ip or on any vehicle in the country of 
exportation ready for export to Swaziland; or 
 ( b) placed on the vehicle which conveys them across the border of the country from which 
they are exported to Swaziland. 
(Repealed A.19/1978; re-instated A.2/1985.) 68. (Repealed A.19/1978.) 
Value for excise duty purposes . 
69. (1) ( a) For the purpose of assessing the excise duty on any goods manufactured in Swaziland 
and specified in Section B of Part 2 of Schedule No . 1 (other than goods specified in items 122.10 to 
122.40), the value thereof shall, subj ect to this section, be taken as — 
 (i) the full and final market price (befor e deduction of any discounts other than cash 
discounts) at which, at the time of sale, such  or similar goods are freely offered for sale 
for consumption in Swaziland, for purposes of trade in the principal markets of 
Swaziland in the ordinary course of trade, in the usual wholesale quantities and in the 
condition and the usual packing ready for sale in the retail trade, to any independent 
merchant wholesaler in Swaziland under fully competitive conditions; 
 (ii) the cost of packing and packages and all other expenses incidental to placing the goods 
on rail for delivery to the purchaser; and 
 (iii) any non-rebated excise duty payable in terms of Section A of Part 2 of Schedule No. 1 
on such goods, but excluding the non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No. 1 on such goods: 
Provided that the Commissioner may, where such  goods are not sold to such merchant 
wholesalers in Swaziland or are so sold in quantities which he considers to be insignificant in relation 
to the total quantities of such goods sold in Swazila nd, regard any other class or purchaser of such 
goods as such merchant wholesaler and may make su ch adjustment to the price charged by the 
manufacturer to such class of purchaser as he cons iders reasonable, having regard to the wholesale 
functions taken over by such manufacturer and such  class of purchaser and to such other factors 
relating to such price as he may deem relevant. 
(b) For the purpose of assessing the duty on any imported goods entered in terms of item 
412.18 of Schedule No. 4 on removal from a duty warehouse and any goods manufactured in Swaziland and specified in items 122.10 to 122.40 of Section B of Part 2 of Schedule No. 1, the value 
thereof shall be, in a sale between — 
 (i) a manufacturer as seller and an independent bulk buyer or a buyer purchasing at a 
preferential price or other reseller as purchaser, the highest price (but excluding the excise duty payable in terms of Section B of Part 2 of Schedule No. 1) at which the manufacturer sells such goods at factory to an independent retail dealer, without any deduction except a cash discount not exceeding tw o and a half per cent, if any, plus the 
cost of packing and packages and all other expenses incidental to placing the goods on 
rail for delivery to the purchaser; 
 (ii) a manufacturer and consumer or between a wholesale dealer or retail dealer or other 
reseller as seller and an independent reta il dealer or end consumer as purchaser, the 
highest price (but excluding the excise duty payable in terms of Section B of Part 2 of Schedule No. 1) at which such goods are sold  by any such seller to an end consumer 
without any deduction except thirty-three and a third per cent, plus the cost of packing and packages and all other expenses incident al to placing the goods on rail for delivery 
to the purchaser. 
(c) For the purposes of this subsection the Commissioner may specify — 
 (i) the quantity which shall be deemed  to be the usual wholesale quantity; G/VAL/N/1/SWZ/1 
Página 8  
 
   (ii) the packing which shall be deemed to be  the usual packing ready for sale in the retail 
trade; 
 (iii) the cost of packing or packages or any other expenses incidental to placing the goods on 
rail. 
(2) ( a) For the purpose of assessing the excise duty on any goods specified in Section A of 
Part 2 of Schedule No. 1, the value thereof shall be the price paid or payable for such goods when sold 
for home consumption in the ordinary course of trade,  in the usual trade packing, where applicable, to 
any buyers not deemed to be related as specified in section 66(2)( a), plus any non-rebated excise duty 
payable in terms of Section B of Part 2 of Sche dule No. 1, but excluding the non-rebated excise duty 
payable in terms of Section A of Pa rt 2 of Schedule No. 1 on such goods. 
(b) For the purpose of paragraph ( a) “price paid or payable”, means the total payment 
made or to be made, either directly or indirectly, by  the buyer to or for the benefit of the seller for the 
goods, but does not include dividends or other paym ents passing from the buyer to the seller which do 
not directly relate to the goods. 
(3) If in the opinion of the Commissioner goods ar e sold or otherwise disposed of under such 
conditions that the value thereof cannot be  ascertained in terms of subsection (1)( a), (1)( b) or (2), as 
the case may be, the Commissioner may determine a value,  which shall, subject to the right of appeal 
to the court, be deemed to be correct for the purpo ses of this Act, and any amount due in terms of any 
such determination shall remain payable as l ong 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 de termination 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 determinati on 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 cust oms 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 indivi dual 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 manufact ured for his own use and not for sale, the 
Commissioner may determine the value for duty purpo ses 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 Swazila nd which is less than six months shall be taken 
into consideration in determining such value.  G/VAL/N/1/SWZ/1 
 Página 9 
 
 
  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 va lue determined by the Commissioner shall be 
regarded as the value for such purposes. 
(3) If the value of any exported goods of a si ngle 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 va lue shall be calculated as one lilangeni. 
(Amended A.7/1981.) 
Conversion of Prices . 
73. The Minister may by regulation determine the ra te 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 valu e 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 s ubsection (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 Studies and Studies issued under the said Agreement (all of which are he reinafter in this section called the agreement). 
(2) The Commissioner shall obtain and keep in hi s office two copies of the agreement and shall 
effect thereto any amendment of which he is notifie d by the Secretariat of the General Agreement on 
Tariffs and Trade. 
(3) Whenever in any legal proceedings any questi on arises to the contents of the agreement, or 
as to the date upon which any amendment was effected thereto in terms of subsection (2) a copy of the 
agreement or if amended as contemplated in subsec tion (2) a copy of the agreement as amended, shall 
be accepted as sufficient evidence of the contents th ereof or of the effective date of any amendment 
thereto as the case may be. 
(4) The provisions of subsection (1) shall not de rogate from the interpretation which would but 
for that subsection be given to section 65,  66 and 67. 
(Amended A.2/2985; A.11/1988.) 
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