Non-Tariff Barriers

Complaint

Complaint number

NTB-000-516  

NTB Type

2.9. Issues related to transit fees  

Complaint

My family and I were requested to pay an "alledged" import duty for groceries valued at around 800 Rands even though we clearly stated that we were in transit travelling from South Africa to Mozambique. The customs official kept insisting that we would be given a receipt and to our amazement the receipt had my husband's name but instead of his addressing being Maputo it was registered Manzini.

Would the Swazi focal point(s) please clarify if this is the usual procedure for goods transiting Swazilang, whether commercial or for personal consumption  

Status note

On 10 June 2013, Swaziland Focal Point reported that the matter had been settled with the complainant after all information supplied was verified with Swaziland Revenue authority requirements for th eimportation of personal goods.  

Progress update note

On 5th September 2012, Swaziland Focal point reported that the Swaziland Revenue Authority advised that taxable personal goods (for domestic use only) imported by a person residing in Swaziland are granted an allowance of E250.00 per declaration in terms of the VAT Act, 2011 and the balance thereof is taxable at the standard rate of 14%.
• On another note, according to the Customs & Excise Act 21, of 1971, goods in transit through Swaziland to another country shall be covered by a provisional payment equivalent to the potential revenue due on those goods had they been imported for consumption in Swaziland. The provisional payment shall be claimed and refunded upon production of proof of export of the same goods from Swaziland.
• Stakeholders should note that, to enable the Department of Customs and Excise establish whether goods are in transit or are imported into Swaziland, the onus is upon the importer or declarant to truthfully and honestly provide this information to the Department of Customs and Excise.  

Policy or regulatory NTB

No 

Location

Eswatini: Ngwenya (Border post)  

Reporting Country or Region

Mozambique  

Country specific trade issue

No  

Date of incident

2012-07-01  

Status

Resolved  

Date of resolution

2013-06-10  

Product Description

All products

Computer-assisted translation

• English
• Arabic
• French
• Portuguese

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Total value

R800.00  

Date reported

2012-07-01 19:01  

Modified

2013-06-10 16:37