Introduction
The Ministry of Finance issues import permits for importation of certain goods from outside the Customs Union area. The issue of import permits is in terms of the Import Control Order, read together with the Customs Act. Importers of goods listed in the schedule below are expected to obtain an import permit from the Ministry prior to importation of the goods in question. Any restricted goods arriving without a valid permit is a breach of the requirements of Section 3 of The Import Control Order read together with the Section 37 of The Customs act.
Items Requiring an Import Permit
Please find listed below items for which permits are required, this list is not exhaustive. Items are added and taken off as the government dictates.
- Used Motor Vehicles
- Used Earthmoving Equipment
- Used Clothing
- Used Tires/ Tire Casings
- Used Footwear
- Used Textiles
- Mineral Fuels
- Mineral Oils
- Automotive Parts
- Arms
- Drugs
- Gold and Other Precious Metals
- Wild Animal Products
- Agricultural Products (wheat, flour, dairy, maize, rice)
- Electrical appliances
- Human Remains
- Meat/Animals
Clearance of Imported Goods
Clearance of imported goods is effected at Customs, where final valuation for duty purpose is determined and a Customs Clearance certificate issued.
Application for Import Permit
Application for an import permit shall be made in writing to the Principal Secretary, Ministry of Finance and applications are obtainable from the Ministry of Finance, Office 102, Telephone #: 2404-8145. Contact Person is Mr Malangeni Mhlabane.
The Law on Illegal Importation
As provided for in the Import control Order, any person who imports any licensable items/goods without first obtaining a valid Import Permit or in contravention of any notice issued under Section 3 of the same Import Control Order, or who fails to comply with a directive made under Section 4, or who furnishes any false information in complying with such directive from the Ministry of Finance will be liable to Fines and Penalties as stipulated under Section 5 of The Import Control Order, read together with Section 81 of The Customs and Excise Act plus seizure of the item/good.
Import Permit applications can be divided into 3 categories, Private, Commercial and Non-Governmental.
A. Import Permit (Private) : Requirements;
a) Apply before importation of goods.
b) All private/individual applicants may not be allowed to import more than one motor vehicle within a period of (12) twelve months.
c) Invoice or pro forma invoice of the goods imported with complete description of goods including engine number, chassis number, year of manufacture, letterheads of supplier with contact details including invoice number.
d) Copies of your passport.
e) Non-Swazis should provide residence/work permits.
f) Tax Clearance Certificate for the applicant..
g) Uncancelled revenue stamps of E1.00 for every E2000 or part thereof must accompany this application. General receipts from the Revenue Office in lieu of stamps are acceptable.
h) Tariff heading is obtainable from clearing agents
i) Submit seven copies (including all attachments as stipulated in (c), (d), (e), and (f) above) of the completed form by Monday 4.00 p.m.
j) If you are importing a Motor Vehicle ensure that in 10 below you give as description the vehicle’s make, engine and chassis numbers.
k) Please note that if you intend to import a motor vehicle, no Import Permit will be approved for an application for a vehicle whose age is more than (15) fifteen years old
l) Application Form obtainable at the Ministry of Finance (also attached); Import Application Form (Private).
B. Import Permit (Commercial).
a) An import permit should be applied for before the goods are ordered. The fact that goods have already been ordered will not establish any claim or priority for granting an import permit. Any damages arising out of goods ordered prior to obtaining an import permit would not be the responsibility of the Swaziland Government.
b) Uncancelled revenue stamps of E1.00 for every E2000 or part thereof must accompany this application. General receipts from the Revenue Office in lieu of stamps are acceptable.
c) Incomplete applications will not be considered but will be returned to applicants.
d) When completing the application form please type/or write in clear handwriting and make seven copies of the application and any other information required.
e) Please provide the following documents when applying ; Certificate of incorporation, Memorandum and articles of association, Trading license, Tax clearance certificate, and Originals of suppliers’ proforma invoices for the items to be imported. There is also an inspection of premises to be conducted before granting of Permit. For any other application thereafter you must provide only a; Trading License, Tax clearance certificate and originals of suppliers’ proforma invoices.
f) Applications must be submitted by Monday 4.00pm of every week and they will be considered on Wednesday.
g) On utilization, the Import Permit (s) is/ (are) to be returned to the Principal Secretary, Ministry of Finance, along with proof of importation of the goods in question into Swaziland. This should be a duly certified copy of the Customs Bill of Entry, Bearing the Bank & Customs endorsement to be submitted (within 3 days after clearance).
h) If not fully utilized, photocopies of the Import Permit (s) referred to above should be submitted with copies of Bills of Entries, CCA 1 Forms and general receipts in respect of consignments received.
i) The tariff heading is obtainable from your clearing agent
j) Any goods requiring Import Permits as specified by Legal Notice No. 60 of 2000 and found within the Kingdom of Swaziland without an Import Permit shall be detained.
k) Final destination of all goods should be Swaziland.
l) Please note that if you intend to import a motor vehicle, no Import Permit will be approved for an application for a vehicle whose age is more than fifteen (15) years old
m) Application Form obtainable at the Ministry of Finance (also attached); Import Permit Application Form (Commercial)
C. Import Permit (Non Governmental).
a) An import permit should be applied for before the goods are ordered. The fact that goods have already been ordered will not establish any claim or priority for granting an import permit. Any damages arising out of goods ordered prior to obtaining an import permit would not be the responsibility of the Swaziland Government.
b) Uncancelled revenue stamps of E1.00 for every E2000 or part thereof must accompany this application otherwise submitted application without would not be considered. General receipts from the Revenue Office in lieu of stamps are acceptable.
c) Incomplete applications will not be considered but will be returned to applicants.
d) When completing the application form please type/ write in clear handwriting and make seven copies of the application and any other information required.
e) Please provide the following documents when applying for the first time; registration
f) Certificate, constitution of the organization, Tax clearance certificate, minutes of the meeting to approve which approved buying/importation of the item, originals of suppliers of proforma invoices or gift certificate. For any other application thereafter you must provide only a; registration Certificate, Tax clearance certificate, and originals of suppliers’ pro-forma invoices or gift certificate.
g) Applications must be submitted by Monday 4.00pm of every week for consideration.
h) Applications submitted later than this time will be considered the following week Wednesday.
i) On utilization, the Import Permit (s) is/ are to be returned to the Principal Secretary, Ministry of Finance, along with proof of importation of the goods in question into Swaziland within 3 days after clearance. This should be a duly certified copy of the Customs Bill of Entry, Bank & Customs endorsement.
j) The tariff heading is obtainable from your clearing agent
k) Final destination of all goods should be Swaziland.
l) Any goods requiring Import Permits as specify by Legal Notice No. 60 of 2000 and found within the Kingdom of Swaziland without an Import Permit shall be detained
m) Please note that if you intend to import a motor vehicle, no Import Permit will be approved for an application for a vehicle whose age is more than (15) fifteen years old.
n) Application Form obtainable at the Ministry of Finance. (also attached); Import Permit Application Form (N. G. O.)
For more information please read the attached documents.
• Pro-forma Invoice as it is a very important document in the process of granting the Import permit; Doc. PI .doc
• Importation of Motor Vehicles and Motorized Equipment which only focuses on Import permits for Motor vehicles and Motorized Equipment ( Doc IMMQ)
• Import Control Regulations 1980 (Doc ICR 01.doc).
• Import Control Order 1976 (Doc ICO 01.doc).