|Permanent Import for Commercial Use
|An import for commercial use is whereby the importer is a business entity not an individual person. Imports from outside the SACU region attracts customs duty and VAT whereas from SACU region attracts VAT only.
|ASYW is on self-assessment, implying that where the duties and taxes due on goods declared are to be paid using the prepayment account, the importer would need to deposit funds into the prepayment account prior to capturing of declaration (the deposit into the SRA account must be done at least 48 working hours before the declaration is captured, in a case of an EFT. This allows for the time needed for an EFT to reflect onto the SRA account and further be credited onto the prepayment account). If the importer intends to clear through Sekulula VAT Easy and has a qualifying invoice, the CPC to be captured in box 37 of SAD 500 is 4300.
|Eswatini Revenue Authority
|The Customs and Excise Act, 1971
This measure applies to commodity/s
|OTHER GREEN TEA (NOT FERMENTED)
|CHEWING GUM, WHETHER OR NOT SUGAR-COATED
|CHOCOLATE AND SUGAR CONFECTIONERY CONTAINING COCOA
|DRINKING STRAWS, CONTAINING FLAVOURING PREPARATIONS
|WITH AN ALCOHOLIC STRENGTH OF AT LEAST 15 PER CENT BY VOLUME BUT NOT EXCEEDING 22 PER
|UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80 PER CENT VOL. OR H
|CANDLES, TAPERS AND THE LIKE
|PICTURES, DESIGNS AND PHOTOGRAPHS
|OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP