Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Swaziland Either by a private individual or a commercial entity.
The valuation method is FOB.
- The import dutyA tax charged on certain goods which are brought into a coun... and taxes payable are calculated exclusively on the value of the imported goods.
- Some luxury or non-essential items may be subject to excise duty, and some commodities may be subject to anti-dumping duties.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Swaziland :
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 0% to 45% | 18.74% | ST=14% VAT = ST * (CIF + Duty+ other taxes) |
No threshold |
NOTE:
- Some electronic goods like laptops, electric guitars are not subjected to duty.
- Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the... is applied on sum of the CIF value (i.e. productThe result of a manufacturing or natural process (such as fo... value plus shipping and insurance cost), duty and other taxes if applicable.
Extra taxes and customs fees while importing
- Excise duties are of two sorts.
- Spefic:
- Specific duties are charged by quantity.
- Spirits : E111.64 per litre of alcohol (which equates to about E40 per bottle of Vodka/Whisky etc)
- Beer : E59.36 per litre of alcohol (which equates to about E2 per 330 ml can or bottle)
- Wine : E2.50 per litre (about E2 per bottle)
- Cigarettes : E5.16 per 10 cigarettes (just over E10 for a pack of 20)
- Ad Valorem:
- Phones, Videos, TV, aircons, perfumes, firearms, golf balls – 7%
- Cosmetics – 5%
- Motor vehicles – percentages vary – about 5% for a smaller car; 7.5% for a medium car; 10% for a higher priced car.
- Please refer detailed information of excise duty for Swaziland here
- Anti-dumping duties may apply to certain products.