(i) if no export duty is payable on and no obligation or condition is to be fulfilled or complied with under any law in respect of such goods; or (ii) in the case of goods to be exported overland by means of a vehicle (excluding an aircraft and a railway train) which are loaded for export at a place other than a place appointed under section 5, where goods may be entered for customs and excise purposes, allow such a bill of entry to be delivered at such time as he deems reasonable. (b) For the purpose of paragraph (a), in respect to the delivery of a bill of entry, the goods referred to therein shall be deemed to have been exported from Swaziland — (i) in the case of goods to be exported by container, at the time when such goods are delivered to the depot operator or container operator, as the case may be; (Amended A.5/1991.) (ii) in the case of goods to be exported in an aircraft, at the time when such goods are delivered to the pilot of the aircraft or are brought within the control area of the airport authority concerned, as the case may be; (iii) in the case of goods to be exported in a railway train, at the time when such goods are delivered to the railway operator; or (iv) in the case of goods to be exported overland in a vehicle other than an aircraft or a railway train, subject to paragraph (a), at the time when such goods are loaded on the vehicle. (Amended A.11/1988.) (5) The Minister may by regulation permit any excisable goods, sales duty goods and any class or kind of imported goods which he may specify in such regulation to be removed from a duty warehouse on the owner of such goods issuing a prescribed certificate or an invoice or other document prescribed or approved by the Commissioner, and the payment of duty on such goods at a time and in a manner specified by regulation, and such certificate, invoice or other document shall, for the purposes of section 18(6) and subject to section 38(7) and (8), be deemed to be a due entry from the time of removal of those goods from such warehouse. (6) No such goods may be removed from a duty warehouse or appropriated for use by the owner prior to or without the issuing of such certificate, invoice or other document. Importer and exporter to produce documents and pay duties. 38. (1) The person entering any imported goods for any purpose in terms of this Act shall deliver to the Controller a bill of entry in the prescribed form, setting forth the full particulars as indicated on the form and as required by the Controller, and according to the purpose (to be specified on such bill of entry) for which the goods are being entered, and shall make and