removal, taking delivery or at the time of assessment by an officer, whichever yields the greater amount of duty. (Amended A.11/1988.) (2) For the purposes of this section, the time of entry for home consumption of — (i) goods imported by post (and not entered at a custom and excise office) shall be deemed to be the time when such goods are assessed for duty; and (ii) goods imported otherwise shall be deemed to be the time when the bill of entry concerned is delivered to the Controller in terms of section 38(1) and at a place indicated by the Controller, irrespective of whether the bill of entry is returned to the Controller in order to be adjusted as required by the Controller, provided it is redelivered, so adjusted, to the Controller within five days after the day on which it was so returned to the Controller. (Amended A.2/1985.) Origin of goods. 45. (1) For the purposes of this Act, excluding Parts VI and IX, goods shall not be regarded as having been produced or manufactured in any particular territory unless — (a) at least twenty-five per cent (or such other percentage as may be determined under subsections (2), (3) or (4) ) of the production cost of such goods, determined in accordance with any regulation, is represented by materials produced and labour performed in such territory; (b) the last process in the production or manufacture of such goods has taken place in such territory; and (c) such other process as the Minister may prescribe in respect of any class or kind of goods, has taken place in the production or manufacture of goods of such class or kind in such territory. (2) The Minister may by regulation increase the percentage prescribed in subsection (1), in regard to any class or kind of imported goods, or any class or kind of such goods from a particular territory, to which such subsection applies. (Amended A.5/1991.) (3) The Government may by agreement with the government of any territory increase or reduce for the purposes of section 51 the percentage prescribed in subsection (1) in so far as such territory is concerned in regard to any class or kind of goods to which that subsection applies. (4) The Commissioner may — (a) in respect of any excisable or other goods produced or manufactured in Swaziland or any class or kind of such goods or any such goods in respect of which