|Name||Temporal Exports for Re-Exports Declaration Requirements|
|Description||For customs clearance purposes, the exporter should submit a customs declaration document, supporting documents (invoice, F178, permits and any other document that may be required for verification purposes).|
|Comments||(a)It is an offence to not declare or to under declare and the penalty for failing to declare or for under declaring is a fine of up to E30 000 (thirty thousand Emalangeni) or imprisonment for a period of up to 5 (five) years.
(c) Those that are not registered can request Customs agents to lodge declarations on their behalf.
(d) Where there are duties and taxes to be paid companies are requested to make sure that there is sufficient balance in their prepayment accounts in order to be able to lodge the re-import declaration.
|Agency||Eswatini Revenue Authority|
|Created Date||2020-08-07 03:57:37|
|Updated Date||2020-08-18 07:02:22|
|Legal/Regulation||The Customs and Excise Act, 1971|