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SADC - EU Economic Partnership Agreement

In June 2009, Swaziland signed the Interim Economic Partnership Agreement with the European Union. The SADC EPA is meant to ensure that there exists deeper regional economic integration in terms of market access, trade in services and Investment for all contracting parties. Following the signing of the Interim EPA the Kingdom of Swaziland began the internal procedures necessary for the ratification of the agreement which will lead to its implementation. This agreement allows Swaziland products preferential access into the European market especially our sugar and beef. The comprehensive Economic Partnership Agreement includes trade in services and cooperation investment. Click below for the Agreement and Chapters to Annex I and II of the Agreement.

Click here for Protocol 1 which provides definition on the concept of originating products and methods of administrative cooperation.

SADC-EU Economic Partnership Agreement

Annex I - Chapter 1 to 20

Annex I - Chapter 20 to 39

Annex I - Chapter 39 to 64

Annex I - Chapter 64 to 84

Annex I - Chapter 84 to 97

Annex II - Chapter 1 to 37

Annex II - Chapter 37 to 72

Annex II - Chapter 72 to 99

Southern African Development Community (SADC) 

Operates under a Free Trade Area (FTA) which was launched in August 2008 under the guidance of the SADC Protocol on Trade. Member states are currently in the process of fulfilling their obligations to phase-down tariffs in order to achieve the goal of having such phased out by 2012.SACU Member states have completed all tariff obligations under the SADC FTA. Swaziland being a member of SACU is in line with fulfilling the tariff phase down whereby there is zero duty on goods imported from SADC member states outside SACU. The tariff phase down ensures that all goods originating within SADC are duty free which promotes intra SADC trade thus strengthening regional economic integration. Swaziland receives preferential rates when exporting to the following countries: Angola, Botswana, DR Congo, Lesotho, Madagasar, Malawi, Mauritius, Mozambique, Namibia, Seychelles, South Africa, Tanzania, Zambia, Zimbabwe.

Southern African Customs Union (SACU)

This is governed by the SACU Agreement as revised in 2002. There is free circulation of goods among member states (Botswana, Lesotho, Namibia South Africa and Swaziland) except for the local Value Added Tax (VAT) charged in each member state on imports.

Common Market for Eastern and Southern African (COMESA) 

Governed by the COMESA Treaty. Swaziland is trading under an indefinite derogation which allows the country not to reciprocate tariff preference on imports originating from other member states of COMESA as provided for by the COMESA Treaty. Swaziland receives preferential rates when exporting to the following countries: Angola, Burundi, Comoros, DR Congo, Djibouti, Egypt, Eritrea, Ethiopia, Libya, Malawi, Mauritius, Madagascar, Kenya, Rwanda, Seychelles, Sudan, Uganda, Zambia, and Zimbabwe.

European Union(EU)- Swaziland's exports to the European Union qualify for import under Generalized System of Preference (GSP) and require a certificate of origin EUR1 certified by the SRA.

European Free Trade Area (EFTA)

This agreement encompasses SACU Member states and EFTA members (Iceland, Norway and Luxemburg). SACU and each EFTA state have concluded agreements on trade in agricultural products. These agreements form part of the instruments establishing the free trade area between the EFTA States and SACU.


Provisional Tax
1st Payment due no later than 31st December 2nd Payment due no later than 30th June 3rd Payment due on receipt of Notice of Assessment after having submitted Income Tax Returns
Submission of Income Tax Returns
No later than the 31st October every year
Submission of Salary Reconciliations
No later than the 30th September every year
Remittance of PAYE
No later than the 7th every month