In Eswatini goods in transit are classified under three categories:
(1) Transit through, which when they are travelling through the country from one country to the next;
(2) Outward transit, goods moving from an inland station to the point of exit and
(3) Inward transit which are goods moving from the border to an inland station.
Through-transit is used for goods that are transiting through the country from one country to the next. They are not be consumed or sold in Eswatini.
Through Transit procedure:
- A consignment arrives at the border, the Owner/Importer of the goods might have a Clearing Agent or not. Form IM 8 is used to declare the goods;
- The Importer should have a bond guarantee or pay provisional payment to move goods in transit; The Importer can raise a bond with a financial institution or can use a bond of a clearing agent.
- A formal declaration is made to Customs through ASYCUDA World by importer or agent Accompanying the Declaration Form will be the Commercial Invoice, Contract of Sale, Bill of Lading or Transport Waybill, and a Manifest;
- The supporting documents must be attached to the declaration in ASYCUDA on submission(electronically)
- If the transit is by road, the goods being moved must report at the port of exit within 48 hours from date of entry.
- If the consignment is a containerized cargo, a Customs Seal is put on the container at the port -of -entry, so that it is not tempered with until it reaches its final destination;
- Upon reaching the port- of -exit, the transit documents are presented to Customs officials, the consignment is inspected to verify if the seals, which were put at port-of-entry, are intact. and
- If everything is in order, the transit is acquitted in the system (ASYCUDA World) and allowed to proceed out of the Eswatini Territory through the designated exit port.
Outward transit is a customs procedure where businesses can transport manufactured products from their place of production and declare them as exports at the point of exit.
Outward transit procedure:
- An export as to declare goods for export by filling form EX8; and
- Once the goods have reached their point of exit the Exporter has to declare the goods under EX1.
Inward transit are goods that enter the country without final clearance as imports. Inward transit generally applies to goods that their final clearance will be conducted at an inland station.
Inward Transit procedure:
- Goods are declared at the point of entry under form IM8 which requires guarantee amount equivalent to the duties and taxes payable.
- The goods are transported into a bonded warehouse and upon entry at the warehouse they are declared under form IM7; and
- From the warehouse, the goods are declared into the local market using Form IM4 and the importer pays import duties and taxes on the goods.
- Exported outside the country.