(2) For the purposes of the Agreement concluded under section 51 with the Government of the Republic of Botswana, the Kingdom of Lesotho and the Republic of South Africa and published by Legal Notice No. 71 of 1969 on 12 December, 1969 — (a) “customs duty” includes any duty leviable under Part 4 of Schedule No. 1 on goods imported into Swaziland and, except for the purposes or articles 13 and 14 of the said agreement, any duty leviable under Part 8 of Schedule No. 1 on goods imported; (b) “excise duty” includes, except for the purposes of articles 13 and 14 of the said agreement, any duty leviable under Part 8 of Schedule No. 1 on goods manufactures in the common customs area. (Added A.5/1991.) PART II ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT Commissioner to administer Act. 3. (1) The Commissioner shall, subject to the direction of the Minister, be charged with the administration of this Act, including the interpretation of the Schedules and may designate an officer to be the controller in relation to any area or matter. (2) The controller shall perform his duties and exercise his powers under this Act with due regard to any instructions issued by the Commissioner. (3) Any duty imposed or power conferred on the Commissioner may be performed or exercised by the Commissioner personally or by an officer under a delegation from or under his control or direction. (4) Any decision made and any notice or communication signed or issued by any such officer may be withdrawn or amended by the Commissioner or by the officer concerned (with effect from the date of making the decision or signing or issuing the notice or communication or the date of withdrawal or amendment thereof) and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner. General duties and powers of officers. 4. (1) Subject to the laws governing the public service, officers employed in the department shall act under the control and direction of the Commissioner. (2) No officer shall be directly or indirectly financially interested in the manufacture or sale or importation of or trade in imported, excisable goods or sales duty goods.