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The East African Community Customs Management Act

THE EAST AFRICAN COMMUNITY

The East African Community Customs Management

Act, 2004

This Edition of the East African Community Customs Management Act,
2004
incorporates all amendments up to 8th December,
2008
and is printed under the

authority of Section
12
of the Acts of the East African Community Act,
2004

Revised Edition 2009 (2004)

Printed and Published by the Government Printer

Nairobi

East African Community Customs Management

[Rev. 2009

THE EAST AFRICAN COMMUNITY CUSTOMS

MANAGEMENT ACT, 2004

ARRANGEMENT OF SECTIONS

Section

Title

PART I

PRELIMINARY PROVISIONS

1.
Short title, application and commencement.

2.
Interpretation.

PART II

ADMINISTRATION

3.
The Directorate of Customs.

4.
Functions of the Directorate.

5.
Provisions relating to staff.

6.
Customs Union seal and flag.

7.
Officer to have powers of police officer.

8.
Hours of Attendance.

9.
Offences by, or in relation to officers.

10.
Exchange of information and common border controls.

11.
Appointment of ports, etc.

12.
Appointment of Customs areas.

13.
Accommodation on wharves.

14.
Licensing of internal container depot.

15.
Offences in respect of Customs areas, etc.

16.
Customs control of goods.

17.
Liability for loss, etc., through negligence of officer.

PART III

IMPORTATION

Prohibited and Restricted Imports

18.
Prohibited and restricted imports.

19.
Power to prohibit, etc., imports.

20.
Exemptions of goods in transit, etc.

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Arrival and Report of Aircraft and Vessels

21.
Procedure on arrival.

22.
Place of mooring, etc.

23.
Restriction on boarding vessel before proper officer.

24.
Report.

25.
Master to answer questions, etc.

26.
Goods in transit shed etc., deemed to be in aircraft or vessel.

27.
Goods reported to be unloaded.

28.
Master of wreck, etc., to report.

Arrival Overland

29.
Vehicles arriving overland.

30.
Trains arriving.

31.
Arrival overland otherwise than by vehicle.

Clearance by Pipeline

32.
Operator of pipeline to report.

Unloading and Removal of Cargo

33.
Unloading, etc.

Entry, Examination, and Delivery

34.
Entry of cargo.

35.
Surplus stores may be entered.

36.
Provisions relating to mail, personal baggage, etc.

37.
Entry in absence of documents.

38.
Provisions relating to goods liable to duty ad valorem.

39.
Delivery from Customs area in special circumstances.

40.
Re-packing, etc., in Customs area, etc.

41.
Examination of goods.

Provisions Relating to Customs Warehouses

42.
Goods deposited in a Customs warehouse may be sold, etc.

43.
Goods deemed to be in Customs warehouse.

Passenger Clearance

44.
Disembarkation of persons.

45.
Baggage to be taken to examination place.

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46.
Baggage declaration.

PART IV

WAREHOUSING OF GOODS

General Provisions

47.
Dutiable goods may be warehoused.

48.
Procedure on warehousing.

49.
Removal to warehouse of goods entered in a warehouse.

50.
Entry of warehoused goods.

51.
Operations in a warehouse.

52.
Re-gauging and re-valuation.

53.
Delivery from warehouse in special circumstances.

54.
Removal to another warehouse.

55.
Warehoused goods may be delivered as stores.

56.
Abandonment, etc., of warehoused goods.

57.
Period of warehousing and sale of goods.

58.
Examination of warehoused goods on delivery.

59.
Access to warehouse.

60.
Removal of goods after entry for home consumption,

export, etc.

61.
Penalty for unlawfully taking, etc., warehoused goods.

Bonded Warehouses

62.
Commissioner may license warehouse.

63.
Procedure on revocation or expiry of license.

64.
Warehouse keeper to provide facilities.

65.
Stowage and storage of goods in bonded warehouse.

66.
Removal of goods from private to general warehouse.

67.
Warehouse keeper to produce goods deposited.

68.
Goods in Government warehouse liable to rent, etc.

69.
Removal, etc., of goods in Government warehouse.

PART V

EXPORTATION

Prohibited and Restricted Exports

70.
Prohibited and restricted exports.

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71.
Power to prohibit, etc., exports.

72.
Exemption of goods in transit, etc.

Entry Outwards and Loading of Aircraft and Vessels

73.
Entry of cargo for export.

74.
Entry outwards of aircraft or vessel.

75.
Loading, etc.

76.
Provisions relating to personal baggage.

77.
Goods for export not to be discharged in Partner States.

78.
Provisions relating to exports of certain goods.

79.
Stores for aircraft and vessels.

80.
Short shipment of non-bonded goods.

81.
Export goods stored at risk of owner.

82.
Goods liable to export duty.

Departure Overland

83.
Vehicles departing overland.

84.
Departure overland otherwise than by vehicle.

Goods in Transit or for Transhipment

85.
Treatment of goods under transit and transhipment.

86.
Control of entry.

87.
Termination of transit procedure.

PART VI

DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS

88.
Clearance required for departure to foreign port.

89.
Grant of clearance.

90.
Clearance certificate to be produced.

91.
Deficiency or surplus in cargo or stores.

92.
Aircraft or vessel to bring to at boarding station.

PART VII

IMPORTATION AND EXPORTATION BY POST

93.
Application of Act to postal articles.

94.
Time of entry of postal articles.

95.
Registered courier companies to land, store, etc.

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PART VIII

CARRIAGE COASTWISE AND TRANSFER OF GOODS

96.
Power to prohibit and restrict carriage coastwise and transfer.

97. Meaning of carriage coastwise and transfer.

98.
Carriage coastwise or transfer in an aircraft or vessel from

foreign port.

99. Loading, etc., of coastwise and transfer cargo.

100.
Transire required for departure coastwise and transfer.

101. Transire to be delivered on arrival.

102.
Power of Commissioner to vary procedure.

103. Entry outwards of aircraft, etc., carrying goods coastwise.

104. Coasting vessel, etc. not to deviate from voyage.

105. Examination of coasting vessel and goods.

PART IX

PROVISIONS RELATING TO SURETIES

106. Commissioner may require security.

107. General provisions relating to giving of security.

108. Provisions relating to sureties.

109.
Enforcement of bond.

PART X

DUTIES

Liability to Duty

110.
Rates etc., of duty.

111.
Community tariff treatment.

112.
Preferential tariff treatment under COMESA and SADC.

113.
Exemption from duty of goods remaining on board.

114.
Exemptions regime.

115.
Exemption from import duty of goods entered for

exportation, etc.

116.
Exemption from import duty of certain re-imports.

117.
Exemption from import duty of temporary imports.

118. Derelict goods, etc., liable to duty.

119.
Goods imported duty free liable to certain duties of disposal.

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Computation of Duty

120.
Time of entry determines rate of duty.

121.
Duties, etc., to apply proportionately.

122.
Determination of value of imported goods liable to
ad

valorem
import duty.

123.
The value of goods for export.

124.
Adjustment for fractions of a dollar.

125.
Duty computed on gross weight of package in certain cases.

126.
Duty computed on reputed quantity in certain cases.

127.
Commissioner may fix litre equivalent of other liquid

measurement.

128.
Allowance for tare.

129.
Duty on package in certain cases.

Payment etc. of Duty

130.
Recovery of duty by distress.

131.
Agency notices.

132.
Security on property on an unpaid duty etc.

133.
Effect of obligation to pay duty.

134.
Effect of alteration in classification of goods.

135.
Short levy or erroneous refund.

136.
Samples may be taken without immediate payment of duty.

Anti-Dumping and Countervailing Duties

137.
Collection of anti-dumping and countervailing duties.

Drawback, Remission, Rebate and Refund

138.
Drawback of duty.

139.
Drawback to be allowed in respect of certain goods.

140.
Council may grant remission of duty on goods for

manufacture.

141.
Remission of duty.

142.
Rebate of duty.

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143.
Repayment of Customs duties when goods are returned or

destroyed by fire.

144.
Refund of duty.

PART XI

CUSTOMS AGENTS

145.
Licensing of agents.

146.
Authority of agents.

147.
Liability of duly authorised agent.

148.
Liability of owner for acts of duly authorised agent.

PART XII

PREVENTION OF SMUGGLING

Powers of Officers

149.
Power to require vessels, etc., to bring to.

150.
Power to require vessel, etc., to depart.

151.
Power to patrol freely and moor vessels, etc.

152.
Power to board vessel, etc., and search.

153.
Power to stop vehicle suspected of conveying uncustomed

goods, etc.

154.
Persons entering or leaving a Partner State to answer

questions concerning baggage.

155.
Power to search persons.

156.
Power of arrest.

157.
Power to search premises.

158.
Search warrants.

159.
Power to require production of books, etc.

PART XIII

MANUFACTURING UNDER BOND

160.
Licensing of bonded factories.

161.
Entry of premises as bonded factories.

162.
Entry of plant, machinery, etc., for exportation or for home

consumption.

163.
Manufacturer to provide facilities.

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164.
Importation of equipment, machinery, raw materials, etc.

165. Provisions relating to goods in a bonded factory.
166.
Goods from bonded factory may be entered for home

consumption.

PART XIV

EXPORT PROCESSING ZONES AND FREEPORTS

167. Goods entering export processing zones or freeports.
168. Removal of goods or waste for home consumption.
169. Designated areas in export processing zone or a freeport.
170.
Notification to Commissioner.

PART XV

INWARD AND OUTWARD PROCESSING

171.
Interpretation of Part XV.

Inward Processing

172.
Procedure of operation.

173. Time limit for inward processing.
174. Compensating products in inward processing.
175. Compensating products entered for home consumption.
176. Compensating products obtained from equivalent goods.
177. Rate of yield in inward processing.

Outward Processing

178. Authorisation for outward processing procedure.
179.
Time limit for outward processing.

180.
Compensating products in outward processing.

181.
Relief from payment of duty.

182. Determination of duty of re-imported goods.
183. Relief from duty on emergency repairs.
184.
Replacement system.

185. Condition for re-importation in the same state.
186. Rate of yield in outward processing.

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PART XVI

APPLICATION OF INFORMATION TECHNOLOGY

187.
Customs formalities may be carried out by information

technology.

188.
Users of the Customs computerised system.

189.
Access to Customs computerised systems.

190.
Cancellation of registtation of registered user.

191.
Unauthorised access to or improper use of Customs

computerised system.

192.
Interference with Customs computerised system.

PART XVII

01-1-LNCES, PENALTIES, FORFEITURES AND SEIZURES

193.
Conspiring to contravene provisions of this Act.

194.
Offences with violence, etc.

195.
Removing or defacing Customs seals.

196.
Inducing another to commit offence.

197.
Offence to warn offender.

198.
Offence to assume character of officer.

199.
Master of vessel, etc., used for smuggling commits an offence.

200.
Offences related to prohibited, restricted, and uncustomed goods.

201.
Payment of duty in addition to fine.

202.
Offence to import or export concealed goods.

203.
Offence to make or use false documents.

204.
Offence to refuse to produce documents, etc.

205.
Offence to interfere with Customs gear.

206.
Uncustomed goods found to be reported.

207.
Goods offered on pretence of being smuggled.

208.
Aiders, abettors, etc.

209.
General penalty.

210.
Goods liable to forfeiture.

211.
Vessels, etc., liable to forfeiture.

212.
Provisions relating to goods liable to forfeiture.

213.
Power to seize goods liable to forfeiture, etc.

214.
Procedure on seizure.

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215.
Effect of conviction, etc. on things liable to forfeiture.

216.
Procedure after notice of claim.

217.
Provisions relating to condemnation.

218.
Restoration of seizures.

PART XVIII

SETTLEMENT OF CASES BY THE COMMISSIONER

219.
Power of Commissioner to compound offence.

PART XIX

LEGAL PROCEEDINGS

220.
Proceedings triable in a subordinate court.

221.
Actions by or against the Commissioner.

222.
Limitation of proceedings.

223.
Provisions relating to proof, etc., in proceedings.

224.
Provisions relating to penalties for offences.

225.
Place of trial.

226.
Protection of witnesses.

227.
Reasonable grounds of defence in any action against officer.

228.
Power of officer to prosecute.

PART XX

APPEALS

229.
Application for review to Commissioner.

230.
Appeals to tax appeals tribunal.

231.
Establishment of tax appeals tribunal.

PART XXI

MISCELLANEOUS PROVISIONS

232.
Attendance of master before proper officer.

233.
Provisions relating to prescribed forms.

234.
Provisions relating to all documents.

235.
Production of documents.

236.
Inspection or audit.

237.
Provisions relating to declarations and signature.

238.
Receipts for payment on entry.

239.
Service of notices, etc.

240.
Provisions relating to loading, etc., of goods.

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241.
Proper officer may take samples.

242.
Rewards.

243.
Auctioneers legislation to apply to sales.

244.
Licensing of vessel conveying goods subject to Customs control.

245.
Application of Act to importation etc., overland.

246.
Provisions relating to commissioned vessels.

247.
Power of Commissioner in special cases, notices, etc.

248.
Re-exportation, destruction and abandonment.

249.
Penalty for late payment.

250.
Exemption from liability.

251.
Regulations.

252.
Savings and transitional provisions.

253.
Act to take precedence.

SCHEDULES

FIRST SCHEDULE— Declaration of Officer

SECOND SCHEDULE— Prohibited and Restricted Imports Generally

THIRD SCHEDULE— Prohibited and Restricted Exports Generally

FOURTH SCHEDULE— Determination of Value of Imported Goods

Liable to
ad Valorem
Import Duty

I-1P 1H SCHEDULE— Exemptions Regime
SIXTH SCHEDULE— Warrant of Distress

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THE EAST AFRICAN COMMUNITY

No. 1 of 2005

Date of assent: 31st December, 2004

Date of commencement: 1st January, 2005

An Act of the Community to make provisions for the management

and administration of Customs and for related matters.

PART I

PRELIMINARY PROVISIONS

1.
(1) This Act may be cited as the East African Community
Short title,

Customs Management Act, 2004.

application

and
commence-

(2)
This Act shall apply to the Partner States.

ment.

(3)
This Act shall commence on the date to be appointed by
the Council.

2.
(1) In this Act, unless the context otherwise requires—

Inter-

pretation.

"agent" in relation to an aircraft, vehicle or vessel, includes

any person who notifies the proper officer in writing

that he or she intends to act as the agent and who, or

on whose behalf any person authorised by him or her,
signs any document required or authorised by this Act

to be signed by an agent:

Provided that the owner of any aircraft, vehicle or

vessel, if resident or represented in a Partner State,

shall either himself or herself or through his or her

representative be deemed to be the agent for all the

purposes of this Act if no such agent is appointed;

"approved place of loading" and "approved place of unloading"
mean any quay, jetty, wharf, or other place, including any

part of a Customs airport, appointed by the

Commissioner by notice in the Gazette to be a place

where goods may be loaded or unloaded;

"boarding station" means any place appointed by the

Commissioner by notice in the Gazette to be a place

for aircraft or vessels arriving at or departing from any

port or place to bring to for the boarding by or the

disembarkation of officers;

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"bonded warehouse" means any warehouse or other place

licensed by the Commissioner for the deposit of

dutiable goods on which import duty has not been

paid and which have been entered to be warehoused;

"cargo" includes all goods imported or exported in any aircraft,

vehicle or vessel other than such goods as are required
as stores for consumption or use by or for the aircraft,

vehicle or vessel, its crew and passengers, and the bona
fide personal baggage of such crew and passengers;

"COMESA" means the organisation established by the

Treaty establishing The Common Market for Eastern
and Southern Africa, 1994;

"Commissioner" means Commissioner of Customs

appointed under section 5 of this Act;

"countervailing duty" means a specific duty levied for the

purposes of offsetting a subsidy bestowed directly or

indirectly upon the manufacture, production or export

of that product;

"countervailing measures" means actions taken to counter

the effect of subsidies;

"Customs" or "the Customs" means the customs departments

of the Partner States;

"Customs area" means any place appointed by the

Commissioner by notice in writing under his or her hand
for the deposit of goods subject to Customs control;

"Customs laws" includes this Act, Acts of the Partner States

and of the Community relating to Customs, relevant

provisions of the Treaty, the Protocol, regulations and
directives made by the Council and relevant principles

of international law;

"Customs Co-operation Council" means the council

established by the Convention establishing the

Customs Cooperation Council, 1952;

"Customs revenue" means any amounts collectable by the

Customs in accordance with the provisions of the

Customs laws;

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"Customs warehouse" means any place approved by the

Commissioner for the deposit of unentered,

unexamined, abandoned, detained, or seized, goods

for the security thereof or of the duties due thereon;

"Directorate" means the Directorate of Customs established
by the Council under Article 75 (3) of the Treaty;

"Director General" means the Director General of Customs

in the Directorate of Customs;

"document" in-Audes magnetic tapes, disks and microfilms;

"dollar" means United States dollar and includes the

equivalent in the currency of the Partner States;

"duty drawback" means a refund of all or part of any import

duty paid in respect of goods exported or used in a

manner or for a purpose prescribed as a condition for

granting duty drawback;

"dutiable goods" means any goods chargeable with duty;

"duty" includes any cess, levy, imposition, tax, or surtax,

imposed by any Act;

"export" means to take or cause to be taken out of the Partner

States;

"export duties" means Customs duties and other charges

having an effect equivalent to customs duties payable

on the exportation of goods;

"export processing zone" means a designated part of

Customs territory where any goods introduced are

generally regarded, in so far as import duties and taxes

are concerned, as being outside Customs territory but
are restricted by controlled access;

"foreign country" means any country other than a Partner

State;

"foreign port" means any port in a foreign country;

"goods" includes all kinds of articles, wares, merchandise,
livestock, and currency, and, where any such goods

are sold under this Act, the proceeds of such sale;

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"Government warehouse" means any place provided by the
Government of a Partner State, and approved by the

Commissioner, for the deposit of dutiable goods on

which duty has not been paid and which have been

entered to be warehoused;

"green channel" means that part of the exit from any customs

arrival area where passengers arrive with goods in

quantities or values not exceeding those admissible;

"import" means to bring or cause to be brought into the

Partner States from a foreign country;

"import duties" means any customs duties and other charges

of equivalent effect levied on imported goods;

"manufacturing under bond" means a facility extended to

manufacturers to import plant, machinery, equipment

and raw materials tax free, for exclusive use in the

manufacture of goods for export;

"master" includes any person for the time being having or

taking charge or command of any aircraft or vessel;

"officer" includes any person, other than a laborer, employed

in the service of the Customs, or for the time being

performing duties in relation to the Customs;

"owner" in respect of—

(a)
an aircraft, vessel, or vehicle, includes every

person acting as agent for the owner, or who

receives freight or other charges payable in

respect of, or who is in possession or control of,

the aircraft, vessel, or vehicle;

(b)
goods, includes any person other than an

officer acting in his or her official capacity

being or holding himself or herself out to be the

owner, importer, exporter, consignee, agent, or

the person in possession of, or beneficially

interested in, or having control of, or power of

disposition over, the goods;

"package" includes every means by which goods for

conveyance may be cased, covered, enclosed,

contained, or packed;

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"port" means any place, whether on the coast or elsewhere,

appointed by the Council by notice in the Gazette,

subject to any limitations specified in such notice, to

be a port for the purpose of the Customs laws and, in

relation to aircraft, a port means a Customs airport;

"postal article" includes any letter, postcard, newspaper,

book, document, pamphlet, pattern, sample packet,

small packet, parcel, package, or other article

whatsoever, in course of transmission by post;

"Post Office" means a Partner State Posts body established in

accordance with a Partner States' Communication law;

"prohibited goods" means any goods the importation,

exportation, or carriage coastwise, of which is

prohibited under this Act or any law for the time being

in force in the Partner States;

"proper officer" means any officer whose right or duty it is to

require the performance of, or to perform, the acts

referred to in this Act;

"Protocol" means the Protocol on the Establishment of the

East African Community Customs Union and any

annexes thereto;

"re-exports" means goods, which are imported and are under

Customs control for re-exportation;

"red channel" means that part of the exit from any customs

arrival area where passengers arrive with goods in

quantities or values exceeding passenger allowance;

"refinery" means a bonded warehouse licensed by the

Commissioner for the treatment of oils;

"registered user" person authorised to access the customs

computerised system;

"restricted goods" means any
goods the importation,

exportation, transfer, or carriage coastwise, of
which

is prohibited, save in accordance with any conditions

regulating such importation, exportation, transfer, or

carriage coastwise, and any goods the importation,

exportation, transfer, or carriage coastwise, of which

is in any way regulated by or under the Customs laws;

"SADC" means the organisation established by the Treaty of

the Southern African Development Community, 1992;

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"smuggling" means the importation, exportation, or carriage

coastwise, or the transfer or removal into or out of a

Partner States, of goods with intent to defraud the

Customs revenue, or to evade any prohibition of,

restriction on, regulation or condition as to, such

importation, exportation, carriage coastwise, transfer,
or removal, of any goods;

"stores" goods for use in aircraft, vessels and trains engaged

in international transport for consumption by

passengers and crew and goods for sale on board;

"subsidy" means assistance by a government of a Partner State

or a public body to the production, manufacture, or

export of specific goods taking the form of either direct

payments, such as grants or loans or of measures with

equivalent effect such as guarantees, operational or

support services or facilities and fiscal incentives;

"sufferance wharf" means any place, other than an approved

place of loading or unloading at which the

Commissioner may allow any goods to be loaded or

unloaded;

"tons register" means the tons of a ship's net tonnage as

ascertained and registered according to the tonnage

regulations applied in a Partner State;

"transfer" means the movement of goods from one Partner

State directly or indirectly to another Partner State, but

shall not include goods in transit, goods for

transshipment or goods for warehousing in a bonded

warehouse;

"transshipment" means the transfer, either directly or indirectly,

of any goods from an aircraft, vehicle or vessel arriving

in a Partner State from a foreign place, to an aircraft,

vehicle or vessel, departing to a foreign destination;

"transire" means a certificate of clearance issued to any

person under section 100 of this Act to carry goods

coastwise or to transfer goods;

"transit" means the movement of goods imported from a

foreign place through the territory of one or more of

the Partner States, to a foreign destination;

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"transit shed" means any building, appointed by the

Commissioner in writing for the deposit of goods

subject to Customs control;

"uncustomed goods" includes dutiable goods on which the

full duties due have not been paid, and any goods,

whether dutiable or not, which are imported, exported

or transferred or in any way dealt with contrary to the
provisions of the Customs laws;

"vehicle" includes every description of conveyance for the

transport by land of persons or goods;

"vessel" includes every description of conveyance for the

transport by water of persons or goods;

"voyage" includes flight by aircraft;

"warehoused" means deposited in a Government or bonded

warehouse with the authority of the person in charge

of that warehouse;

"warehouse keeper" means the holder of a licence granted in

respect of a bonded warehouse;

"wharf owner" includes any owner or any occupier of any

approved place of loading or unloading or of any

sufferance wharf;

(2) For the purposes of this Act—

(a)
goods shall be deemed to be entered when the

entry, made and signed by the owner in the

prescribed manner, is accepted and signed by

the proper officer and any duty due or deposit

required under this Act in respect of the goods

has been paid, or security has been given for

compliance with this Act;

(b)
goods shall be deemed to be entered for home

consumption when they have been declared for

use in a Partner State, other than temporary use,

and the provisions of paragraph
(a)
have been

fulfilled;

(c)
the time of importation of goods shall be

deemed to be the time at which the goods come

within the boundaries of the Partner States;

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(d)
the time of exportation of goods shall be deemed

to be
(i)
the time at which the carrying aircraft or

vessel departs from its final position, anchorage or
berth at the port or place within boundaries of the

Partner State at which the goods are shipped for

exportation; in the case of goods exported

overland, the time at which the goods pass across

the boundaries of the Partner States;

(e)
where any aircraft or vessel arrives within a

Partner State from any foreign port, in relation

to each port or place within a Partner State at
which such aircraft or vessel may arrive, such

aircraft or vessel shall be deemed to have

arrived from a foreign port;

(f)
where any aircraft or vessel proposes to depart

from a Partner State to any foreign port, then,

in relation to each port or place within a Partner

State from which such aircraft or vessel may

depart, such aircraft or vessel shall be deemed

to be departing therefrom to a foreign port;

(g)
any reference to a Partner State, or any of the

neighbouring Partner States, shall be deemed to

include a reference to the territorial waters thereof;

(h)
every act, matter, or thing, required or authorised
by this Act to be done or performed by, with, to,

or before, the Commissioner, if done or

performed by, with, to, or before, any officer

appointed by the Commissioner for such purpose,

shall be deemed to be done or performed by, with,

to, or before, the Commissioner;

(i)
every person employed on any duty or service

relating to the Customs by order, or with the

concurrence, of the Commissioner shall be

deemed to be the proper officer for that duty or

service; and every act required by this Act at

any time to be done by, with, to, or before, any

particular officer nominated for such purpose,

if done by, with, to, or before, any person

appointed by the Commissioner, to act for such

particular officer, shall be deemed to be done

by, with, to, or before, such particular officer.

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PART
II

ADMINISTRATION

3.
The Directorate of Customs as established by the Council

under the Treaty shall be responsible for the initiation of policies on

Customs and related trade matters in the Community and the

coordination of such policies in the Partner States.

4.
(1)
Without prejudice to the generality of section 3, the

Directorate shall, in relation to management and administration of

Customs, coordinate and monitor

(a)
administration of the Common External Tariff;

(b)
enforcement of the Customs law of the Community;

(c)
trade facilitation as provided for in Article 6 of the

Protocol;

(d)
administration of the Rules of Origin;

(e)
compilation and dissemination of trade statistics;

(f)
application and interfacing of information technology

in Customs administration;

(g)
training in Customs related matters;

(h)
quality control in Customs operations and

enforcement of compliance;

(i)
Customs related negotiations; and

(j)
activities of the Commissioners in the implementation

of this Act.

(2) The Directorate shall in the performance of its functions

under this Act—

(a)
be subject to the general direction of the Council and

perform such other functions as may be prescribed be

the Council; and

(b)
consult with, and where necessary, delegate any of its

functions to, any Commissioner.

(3) For the purposes of this Act, the Council shall make

regulations for the working arrangements between the Directorate and

the Customs.

Directorate of Customs.

Functions of
the

Directorate.

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(4) The Council shall establish within the Community's

institutional framework, a committee charged with facilitating—

(a)
the Directorate's formulation of policies and programmes
on Customs management and administration;

(b)
exchange of information between the Directorate and
the Commissioners; and

(c)
any other matters on working arrangements between

the Directorate and the Customs.

Provisions
relating to
staff.

Customs
Union seal
and flag.

5.
(1) There shall be appointed, in accordance with Partner

States' legislation, a Commissioner responsible for the management of

Customs by each of the Partner States and such other staff as may be

necessary for the administration of this Act and the efficient working

of the Customs.

(2)
The Commissioner shall be responsible for the

management and control of the Customs including the collection of,

and accounting for, Customs revenue in the respective Partner State.

(3)
The Commissioner may authorise any officer to exercise

any of the powers conferred by this Act upon the Commissioner

subject to such limitations as the Commissioner may impose.

(4)
An officer appointed to any permanent office or

employment in the Customs shall, on his or her appointment thereto,

make and subscribe before a magistrate or a commissioner for oaths, a
declaration in the form set out in the First Schedule.

6.
(1) There shall be a seal of the Customs Union which shall be

officially and judicially noticed and whose design and description shall
be prescribed by regulations.

(2)
The seal of the Customs Union shall be used as the

official seal of the Customs.

(3)
There shall be a flag of the Customs Union whose

design and description shall be prescribed by regulations.

(4)
The flag of the Customs Union and the flag of the

Community shall be used to distinguish vessels employed in the

service of the Customs from other vessels.

(5)
In this section, Customs Union has the meaning

assigned to it in the Protocol.

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7. For the purpose of carrying out the provisions of this Act,
Officer
mowers

powers

every officer shall, in the performance of his or her duty, have all the of
police

powers, rights, privileges, and protection, of a police officer of the
officer.

Partner State in which such officer performs his or her duty.

8. (1) The Commissioner shall prescribe the working days
Hours of
Attendance.

and hours of general attendance of officers.

(2) Where any person desires the attendance of any

officer at a time outside the hours of general attendance, then

such person shall make request therefore on the prescribed form

to the proper officer at the port or place where such attendance is
desired; and, subject to any regulations and to the payment of the

prescribed fees, the grant of such request shall not—

(a)
in the case of any person arriving in, or departing

from, a Partner State overland or by inland

waters, be refused by the proper officer;

(b)
in any other case, be unreasonably refused by the

proper officer.

(3) Where any person desires the attendance of any

officer at any premises or place at which customs business is not

normally carried on, then such person shall make request therefor

on the prescribed form to the proper officer and, subject to any

regulations and to the payment of the prescribed fees, the grant of

such request shall be in the discretion of the proper officer.

9.
(1) An officer who—

(a)
directly or indirectly asks for, or takes, in

connection with any of his or her duties any

payment or other reward whatsoever, whether

pecuniary or otherwise, or any promise or

security for any such payment or reward, not

being a payment or reward which he or she is

lawfully entitled to claim or receive; or

(b)
enters into or acquiesces in any agreement to do,

abstain from doing, permit, conceal, or connive

at, any act or thing whereby the Customs revenue

is or may be defrauded, or which is contrary to the

provisions of this Act or the proper execution of

his duty;

commits an offence and shall be liable on conviction to

imprisonment for a term not exceeding three years.

Offences by, or in

relation to officers.

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Exchange of
information
and
common
border controls.

(2)
A person who discloses, except for the purposes of

this Act or when required to do so as a witness in any court or

with the approval of the Commissioner, any information

acquired by him or her in the performance of his or her duties

relating to any person, firm, or business of any kind commits an
offence and shall be liable on conviction to a fine not exceeding

two thousand five hundred dollars or to imprisonment for a term

not exceeding three years or to both such fine and imprisonment.

(3) A person who—

(a) directly or indirectly offers or gives to any officer

any payment or reward whatsoever, whether

pecuniary or otherwise, or any promise or

security for any such payment or reward; or

(b)
proposes or enters into any agreement with any

officer, in order to induce him or her to do,

abstain from doing, permit, conceal, or connive

at, any act or thing whereby the Customs revenue

is or may be defrauded, or which is contrary to the

provisions of this Act or the proper execution of

the duty of such officer, commits an offence and

shall be liable on conviction to imprisonment of a
term not exceeding three years.

10. (1) The Commissioners shall furnish each other with

such information, certificate, official report or document on

matters relating to—

(a)
prevention, investigation and suppression of

offences under this Act; and

(b)
any other relevant information relating to customs.

(2)
The Commissioners shall establish common border

posts, carry out joint customs controls and take joint steps as may

be deemed appropriate to ensure that goods exported or

imported through common frontiers pass through the competent

and recognised Customs offices and along approved routes.

(3)
Subject to reciprocal arrangements agreed upon by

the Commissioner, the Commissioner may request from, or

furnish to, the competent authorities of a foreign state any

information, certificate, official report or other document in

order to prevent, investigate or suppress offences against the

laws applicable to the importation or exportation of goods into or

from the territory of such foreign state.

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Appointment
of ports, etc.

11. (1) The Council may, by notice in the Gazette, appoint

and fix the limits of—

(a)
ports;

(b)
Customs airports;

(c)
places of loading and unloading within ports.

(2) Ports, Customs airports, and places of loading and

unloading, may be appointed for specified limited purposes.

12.
(1) The Commissioner may, by notice in the Gazette,

appoint—

(a) boarding stations;

(b)
Customs areas;

(c) sufferance wharves;

(d)
places for the landing and embarkation of persons;

(e)
places for the examination of goods, including

baggage;

(f)
roads or routes in a Partner State over which goods

in transit, or goods transferred between the

Partner States, shall be conveyed;

(g)
entrances and exits, whether general or special, to

and from any Customs area or Customs airport

within a Partner State;

(h)
transit sheds;

(i)
internal container depots.

(2)
An appointment made under subsection (1) may be

subject to such conditions, including the provision of suitable

accommodation for officers, as the Commissioner may deem fit;
and the Commissioner may, in any particular case and subject to

such conditions as he or she may deem fit, permit any boarding

station, area, wharf, place, road, route, entrance, or exit, to be

used as if it had been so appointed and in any such case this Act
shall apply thereto as if it had been so appointed.

(3)
The Commissioner may by notice in the Gazette

revoke appointment of any Customs area if he or she is satisfied

that the conditions imposed under subsection (2) have not been

complied with.

Appointment
of Customs
areas.

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Accommod ation on
wharves.

Licensing internal
container
depot.

13.
(1) A wharf owner shall provide, to the satisfaction of

the Commissioner—

(a)
suitable office accommodation on his or her wharf

or sufferance wharf for the exclusive use of the

officer employed at the wharf; and

(b)
such shed accommodation for the protection of

goods as the Commissioner may in writing

declare to be requisite.

(2) Where any wharf owner contravenes any of the

provisions of this section

(a)
the appointment of a place of loading or unloading

or a sufferance wharf may be withheld until the

required accommodation is provided to the

satisfaction of the Commissioner;

(b) any existing appointment may be revoked.

14.
(1) The Commissioner may, on application, license any

internal container depot for the deposit of goods subject to

Customs control, and the Commissioner may refuse to issue any

such licence and may at any time revoke any licence which has

been issued.

(2)
The Commissioner shall give reasons for his or her

refusal to grant a licence or for revoking a licence under

subsection (1).

(3)
The owner of an internal container depot shall—

(a)
provide such office accommodation and weights,

scales, measures, and other facilities, for

examining and taking account of goods and for

securing them as the proper officer may require;

(b)
keep a record of all goods in the depot and shall keep

such record at all times available for examination
by the proper officer;

(c)
provide all necessary labour and materials for the

storing, examining, packing, marking coopering,

weighing, and taking stock of goods in internal

container depot whenever the proper officer so

requires;

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(d)
maintain such records and accounts relating
to
goods
and to operations, in such form and
manner, as
the

proper officer shall require; and
keep such

records and accounts at all times
available for

examination by the proper officer.

(e)
fulfill any other requirement as may be specified by

the Commissioner.

(4)
Where any internal container depot owner

contravenes this section, the Commissioner may direct that no

other goods shall be kept in the depot until the owner has, in the
opinion of the Commissioner, complied with this section.

(5)
The owner of an internal container depot who

contravenes any of the provisions of this section or of any direction

given by Commission under this section commits an offence and

shall be liable to a fine not exceeding one thousand dollars.

15.
(1) A person or vehicle shall not enter or leave any

Customs area or Customs airport, and goods, whether dutiable or

not, shall not be brought into or out of any such area or airport,

except through an entrance or exit appointed in accordance with

section 12.

(2)
A person shall not enter any part of a Customs area

or Customs airport when forbidden to do so by any officer nor

remain in such area or airport, or any part thereof when requested

to leave such area or airport, or part thereof, by any officer.

(3)
A person or vehicle entering or leaving any Customs

area or Customs airport, and all goods which are being brought

into or out of such area or airport, may be detained by any officer

for the purposes of search or examination.

(4)
A person who contravenes this section commits an

offence and shall be liable on conviction to a fine not exceeding

one thousand dollars and any goods in respect of which such

offence has been committed shall be liable to forfeiture.

16.
(1) The following goods shall be subject to Customs

control—

(a) imported goods, including goods imported through

the Post Office, from the time of importation until

delivery for home consumption or until

exportation, whichever first happens;

Offences in
respect of
Customs
areas, etc.

Customs
control of
goods.

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(b)
goods under duty drawback from the time of the

claim for duty drawback until exportation;

(c)
goods subject to any export duty from the time when

the goods are brought to any port or place for

exportation until exportation;

(d)
goods subject to any restriction on exportation from

the time the goods are brought to any port or

place for exportation until exportation;

(e)
goods which are with the permission of the proper

officer stored in a Customs area pending exportation;

(f)
goods on board any aircraft or vessel whilst within

any part or place in a Partner State;

(g)
imported goods subject to duty where there is a

change of ownership over such goods from an

exempt person to a non exempt person;

(h)
goods which have been declared for or are intended

for transfer to another Partner State;

(i) seized goods.

(2) Where any goods are subject to Customs control,

then—

(a)
any officer may at any time examine such goods;

(b)
except with the authority of the Commissioner or in

accordance with this Act, no persons shall

interfere in any way with such goods;

(3) Where any goods are subject to Customs control,

then the Commissioner may permit the owner of such goods to
abandon them to the Customs; and on such abandonment such

goods may, at the expense of the owner thereof, be destroyed or

otherwise disposed of in such manner as the Commissioner may

direct and the duty thereon shall be remitted or refunded, as the

case may be.

(4) A person who contravenes subsection (2)
(b)
commits
an offence and shall be liable on conviction to a fine not exceeding

one thousand dollars or to imprisonment for a term not exceeding

three years, or both and any goods in respect of which such offence

has been committed shall be liable to forfeiture.

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17.
Where any loss or damage is occasioned to any goods

subject to Customs control through the wilful or negligent
act of

a Commissioner or an officer, an action shall lie against
the

Commissioner or such officer in respect thereof.

Liability for
loss, etc.,
through
negligence of officer.

Prohibited
and

restricted
imports.

PART III

IMPORTATION

Prohibited and Restricted Imports

18.
(1) The goods specified in Part A of the Second

Schedule are prohibited goods and the importation thereof is

prohibited.

(2) The goods specified in Part
B
of the Second

Schedule are restricted goods and the importation thereof, save
in accordance with any conditions regulating their importation,

is prohibited.
19.
(1) The Council may by order published in the Gazette
Power to

amend the Second Schedule so as to provide that the importation
prohibit,
etc.,

of any goods or class of goods—

imports.

(a)
is prohibited, either generally or in relation to any

Partner State;

(b)
is prohibited, save in accordance with any

conditions regulating their importation, either

generally or in relation to a Partner State.

(2) The Council may, by order published in the

Gazette—

(a)
provide that the importation into a Partner State, or

any area thereof, of any goods, or class of goods,

shall be prohibited or shall be prohibited save in

accordance with such conditions as may be

specified in such order;

(b)
limit in respect of a Partner State the application of

the provisions of the Second Schedule in respect

of all or any of the goods specified therein; and

thereupon in respect of such goods the provisions
of this Act shall apply as if such goods are, or are

not, as the case may be, included in the Second

Schedule.

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Exemption
of goods in transit, etc.

(3) An order made under this section may specify

goods, or any class of goods, either generally or in any particular

manner and may prohibit or restrict the importation thereof

either from all places or from any particular country or place.

20. (1)
Subject to subsection (2), sections 18 and 19 shall

not apply to goods imported in transit, or for transhipment, or as

stores of any aircraft or vessel, unless such goods come within

paragraph 2 of Part A of the Second Schedule, or are goods of

which the importation in transit, or for transhipment, or as stores

for any aircraft or vessel, is expressly prohibited or restricted in

any order made under this Act prohibiting or restricting the

importation of goods.

(2) Where, under subsection (1), sections 18 and 19 do
not apply to any goods imported in transit, or for transhipment,

or as stores for any aircraft or vessel, then such goods shall be

duly re-exported within such time and subject to such conditions
as the Commissioner may specify; and where such goods are not

so re-exported, then, as from the last date on which they should

have been so re-exported, they shall be deemed to be prohibited
goods, or restricted goods, as the case may be, and to have been

imported on that date.

Arrival and Report of Aircraft and Vessels

Procedure

21.
(1) Save as provided in section 28, the master of every

on arrival.

aircraft or vessel arriving in the Partner States—

(a)
shall not, except where so allowed by the proper

officer in any special circumstances, cause or

permit such aircraft or vessel to land, touch at, or
enter, any place in the Partner States other than a

port;

(b)
shall, on arriving at any such port or place, come as

quickly as the conditions of the port or place

admit up to the proper place of mooring or

unloading without touching at any other place;

(c)
shall, in proceeding to such proper place, bring to at

the station appointed for the boarding of aircraft

or vessels;

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(d)
shall not, after arriving at such proper place, depart

therefrom except directly to some other approved

place of mooring or unloading, or directly to

some other port or place in the Partner States, or

directly on any voyage to a foreign port, in

accordance with this Act;

(e)
shall not, after any such departure on any voyage to

a foreign port, bring to within the Partner States

except in accordance with this Act, or with the

permission of the proper officer, or for some

cause which the master explains to the

satisfaction of such proper officer.

(2) A master who contravenes this section commits an

offence.

lawfully made, direct at what particular part of any port or other

22.
The proper officer may, unless other provision is

etc.

Place of
mooring,

place any aircraft or vessel shall moor or discharge its cargo.
23. (1) A person, except the port pilot, the health officer, or
Restrictions

on boarding

any other public officer in the exercise of his or her duties and
vessel

duly authorised, shall not, save with the permission of the proper
before

proper

officer, board any vessel before the proper officer.

officer.

(2) A person who contravenes this section commits an
offence and shall be liable to a fine not exceeding two hundred

and fifty dollars.

24.
(1) The master or agent of every aircraft or vessel,
Report.

whether laden or in ballast, shall, except where otherwise

provided in any regulations, within twenty-four hours after

arrival from a foreign port at any port, or other place Especially

allowed by the proper officer, make report of such aircraft or

vessel, and of its cargo and stores, and of any package for which

there is no bill of lading, to the proper officer on the prescribed

form and in the prescribed manner.

(2) A report under subsection (1) shall show separately
any goods which are in transit, any goods for transhipment, any

goods which are to remain on board for other ports in the Partner

States, and any goods for re-exportation on the same aircraft or

vessel.

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(3)
In the case of a vessel of less than two hundred and

fifty tons register, such report shall, except where otherwise

allowed by the proper officer, be made before bulk is broken.

(4)
The proper officer may permit the master or agent of

an aircraft or vessel to amend the destination, ownership or status

of goods specified in the report where a change in such

destination, ownership or status is intended.

(5)
The proper officer may permit the master or agent
of an aircraft or vessel to amend an obvious error in the report,

or to supply an omission, which in the opinion of the proper

officer results from accident or inadvertence.

(6)
A master or agent of any aircraft or vessel who—

(a)
fails to make report in accordance with this

section;

(b)
makes a report of which any of the particulars

contained in the report are false;

(c)
except with the knowledge and consent of the

proper officer, causes or permits bulk to be

broken contrary to this section; or

(d)
except with the knowledge and consent of the

proper officer, at any time after arrival causes or

permits any goods to be staved, destroyed, or

thrown overboard, or any packages to be opened,

shall, unless such contravention is explained to

the satisfaction of the proper officer;

commits an offence and any goods in respect of which an offence

contrary to paragraphs
(a),
(b), (c)
or
(d),
of this subsection has
been committed shall be liable to forfeiture.

Master to
answer
questions,
etc.

25.
(1) The master or agent of every aircraft or vessel—

(a)
shall answer fully and immediately all such

questions relating to the aircraft or vessel, its

cargo, stores, baggage, crew, and passengers, as

may be put to him or her by the proper officer;

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(b)
shall produce all such books and documents in his or

her custody or control relating to the aircraft or

vessel, its cargo, stores, baggage, crew, and

passengers, as the proper officer may require;

(c)
shall, before any person, unless permitted to do so by

the proper officer, disembarks, deliver to the
officer who boards such aircraft or vessel on

arrival at any port or place, a correct list in the

pres,ribed form containing separately the names

of the passengers disembarking and of those

remaining on board such aircraft or vessel, and

also, when required by such officer, the names of

the master and of each officer and member of the

crew;

(d)
shall, when required, deliver to the proper officer at

the time of making report the clearance, if any, of

such aircraft or vessel from the port from which
such aircraft or vessel has arrived.

(2) A master or agent who contravenes this section

commits an offence.

26. (1) Goods which have been unloaded and landed into a

transit shed or a Customs area shall be deemed to be still in the

importing aircraft or vessel until they are delivered from such

transit shed or Customs area; and so long as they remain in the

transit shed or the Customs area the owners or agents of the

aircraft or vessel shall continue to be responsible for the goods as
if such goods had not been removed from such aircraft or vessel.

(2)
Where the goods are handed over to an owner of a

transit shed who is not an agent of the importing aircraft or
vessel the owner of the transit shed shall be responsible and

accountable for the goods.

(3)
The owner or agent of an aircraft or vessel or the

owner of a transit shed, as the case maybe, shall be liable for

payment of duty on the goods if the goods are not subsequently

delivered or otherwise accounted for to the satisfaction of the

proper officer or for reshipment or destruction of goods which

are condemned while still in the dry port or inland transit shed.

Goods in
transit shed
etc. deemed to be in aircraft or
vessel.

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(4)
The owner or agent of an aircraft or vessel or a

transit shed owner referred to in subsection (2) who fails to

account for any of the goods for which he is responsible to the
satisfaction of the proper officer, within such period as may be

prescribed or such further period as the proper officer may allow,
commits an offence.

(5)
The owner or agent of an aircraft or vessel or the

owner of a transit shed shall be liable to pay for the reshipment

or for the destruction of any condemned goods.

(6)
The owner or agent of an aircraft or vessel or the

owner of a transit shed as the case may be, who fails to meet the

cost of reshipment or destruction of any condemned goods

pursuant to subsection (5) commits an offence.

Goods

27. Where any goods reported for discharge at a port, or

reported to
place specially allowed by the proper officer, are not duly

be

unloaded.

unloaded and deposited in a transit shed or a Customs area, then

the master or agent of the aircraft or vessel shall pay duty on the
goods unless he or she explains, to the satisfaction of the proper

officer, the failure to unload and deposit such goods.

Master of
wreck, etc.
to report.

Vehicles
arriving
overland.

28. (1) When any aircraft or vessel is lost or wrecked or is

compelled to land or bring to, within the Partner States owing to

accident, stress of weather or other unavoidable cause, the

master or agent of such aircraft or vessel shall, with all

reasonable speed, make report of such aircraft or vessel and of its

cargo and stores to the nearest officer or administrative officer.

(2)
Where any aircraft or vessel is found abandoned

within the Partner States, then, unless the master or agent thereof

satisfies the Commissioner that all the provisions of this Act in

relation to such aircraft or vessel and its cargo and stores have

been complied with, such aircraft or vessel and its cargo and

stores shall be liable to forfeiture.

(3)
A master or agent who contravenes subsection (1)

commits an offence.

Arrival Overland

29. (1) A person in charge of any vehicle, whether or not

such vehicle is conveying goods and whether or not such goods

(if any) are dutiable, arriving overland at a frontier of the Partner

States from a place outside the Partner States shall not, except

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where otherwise permitted by the proper officer, cause or allow

the vehicle to enter the Partner States at any place other than at a

port appointed under section 11, and shall before unloading or

disposing of the vehicle or of any goods therein

(a) report his or her arrival to the officer stationed at the

frontier port at which he or she entered the

Partner State;

(b)
furnish on the prescribed form such information as

may be required concerning the vehicle or any

such goods;

(c)
make and subscribe a declaration as to the truth of all

particulars contained in such form;

(d)
fully and immediately answer all relevant questions
put to him or her by the proper officer;

(e)
produce all consignment notes or other relevant

documents demanded of him or her by the proper

officer;

(I)
save as otherwise provided in the Customs laws,

make due entry of the vehicle and of any such

goods.

(2) Vehicles or goods to which this section applies shall

not be removed from the Customs area until after due entry

thereof has been made or until permission for removal has been

granted by the proper officer.

(3)
A person who contravenes this section commits an

offence and any goods in respect of which such offence has been

committed shall be liable to forfeiture.
30. (1) Upon arrival at any port of the Partner States of any

train carrying goods subject to customs control, the station

master or other person in charge of the railway station at that port

shall deliver to the proper officer copies of all invoices, way-

bills, consignment notes or other documents received by him or

her and relating to the goods subject to customs control

conveyed by that train and consigned to that station or required

to be entered at that port.

Trains
arriving.

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(2)
A station master or other person in charge of a

railway station at any port shall not, without the written

permission of a proper officer, permit goods subject to customs

control required to be entered at that port and conveyed to that

station in any train to be removed from the transit shed or

customs area appointed for such station, or be forwarded to any

other railway station, and it shall be an offence to remove any

goods from such shed or area before delivery or removal has

been authorised by the proper officer.

(3)
A station master or other person in charge of a railway

station shall not, without the written permission of the proper officer,

deliver to the consignee or any person at the station any goods which

are required to be entered at any other station.

(4)
An owner or user of a private railway siding or any

other person shall not receive railway wagons containing goods

subject to customs control into a private railway siding unless he or

she has been granted permission in writing by the Commissioner.

(5)
A person who contravenes the provisions of this

section commits an offence and any goods in respect of which

such offence has been committed shall be liable to forfeiture.

Arrival
overland
otherwise than by
vehicle.

31. (1)
A person arriving overland in the Partner States from

a foreign place, if he or she has any goods in his or her

possession, shall, before disposing of the goods

(a)
report his or her arrival to the officer stationed at the
Customs house nearest to the point at which he or

she crossed the frontier;

(b)
furnish on the prescribed form such information as

may be required concerning the goods;

(c)
make and subscribe a declaration as to the truth of all

particulars contained in the form;

(d)
fully and immediately answer all relevant questions

put to him or her by the proper officer;

(e)
produce all consignment notes or other relevant

documents demanded of him or her by the proper

officer;

(f)
save as otherwise provided in the Customs laws,

make due entry of any such goods.

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(2)
Goods to which this section applies shall not be

removed from the Customs area until after due entry thereof has

been made or until permission for removal has been granted by

the proper officer.

(3)
The Commissioner may, subject to such conditions

as he or she may specify, exempt any person or class of persons

from the provisions of this section.

(4)
A person who contravenes this section commits an

offence and any goods in respect of which such offence has been

committed shall be liable to forfeiture.

Clearance by Pipeline

32.
(1) The nature and quantities of goods imported or

exported through a pipeline shall be recorded and reported by the

operator of the pipeline in such manner as the Commissioner

may direct.

(2) For the purpose of keeping records and making

reports referred to in subsection (1), the operator shall at his or

her own expense, provide such apparatus and appliances as the

Commissioner may specify.

Operator of
pipeline to
report.

Unloading and Removal of Cargo

33.
(1)
Save with the written permission of the proper
Unloading,

officer and subject to such conditions as he or she may impose—
etc.

(a)
goods shall not be unloaded from any aircraft or

vessel arriving from a foreign port unless such

goods have been duly entered;

(b)
goods shall not be unloaded or removed from any
aircraft or vessel arriving from a foreign port at

any time whatsoever except as prescribed by the

Commissioner;

(c)
goods shall not be unloaded from any aircraft or vessel

arriving from a foreign port except at an approved

place of unloading or at a sufferance wharf:

(2) Notwithstanding subsection (1)—

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(a)
goods may be unloaded from any such aircraft or

vessel into another vessel in order to be landed;

and in any such case such goods shall be taken

directly to and landed without delay at an

approved place of unloading or at a sufferance

wharf;

(b)
with the permission of the proper officer and subject

to such conditions as he or she may impose,

goods reported for re-exportation by another

aircraft or vessel may be unloaded into any

other aircraft or vessel pending re-exportation;

(3)
All goods, which have been unloaded or landed,

shall be conveyed to a Customs area and, if the proper officer so

requires, shall be deposited in a transit shed or in a Customs

warehouse:

Provided that such goods as the proper officer may

consider to be unsuited for storage in a transit shed or a Customs

warehouse shall be deposited in such other place as the proper

officer may direct, and thereupon such other place shall, for the

purpose of such deposit, be deemed to be a transit shed;

(4)
Goods shall not be removed from any part of a

Customs area or from a transit shed or a Customs warehouse

unless such goods have been duly reported and entered and

authority for their removal or delivery has been given by the

proper officer:

Provided that the proper officer may, if he or she

considers it necessary, direct the agent of any aircraft or vessel

from which goods have been landed into any transit shed or

Customs warehouse to remove such goods to some other place

(which other place shall, for such purpose, be deemed to be a

transit shed) selected by such proper officer and, if the agent fails

to remove the goods when called upon, the proper officer may

have them removed at the risk and expense of such agent;

(5)
All goods entered for warehousing shall be removed
by the importer by such routes, in such manner, and within such

time, as the proper officer may direct to the warehouse for which

they were entered and shall be delivered into the custody of the

person in charge of the warehouse:

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Provided that, if the proper officer so requires, the

owner shall first enter into a bond for the due warehousing of the

goods.

(6) A person who contravenes this section, or any of the

conditions which may have been imposed by, or any of the

directions which may have been given by, the proper officer
commits an offence and any goods in respect of which such

offence has been committed shall be liable to forfeiture.

Entry, Examination and Delivery

34.
(1) Save as otherwise provided in the Customs laws, the

whole of the cargo of an aircraft, vehicle or vessel which is

unloaded or to be unloaded shall be entered by the owner within

twenty one days after the commencement of discharge or in the

case of vehicles on arrival or such further period as may be

allowed by the proper officer, either for—

(a)
home consumption;

(b)
warehousing;

(c)
transhipment;

(d)
transit; or

(e)
export processing zones.

(2) Where any entry is delivered to the proper officer,

the owner shall furnish with the entry full particulars supported

by documentary evidence of the goods referred to in the entry.

(3)
Entries for goods to be unloaded may be delivered to

the proper officer for checking before the arrival at the port of

discharge of the aircraft or vessel in which such goods are

imported; and in such case the Commissioner may in his or her

discretion permit any goods to be entered before the arrival of

such aircraft or vessel or vehicle.

(4)
Where any goods remain unentered within the

period specified under subsection
(1)
then such goods shall, if

the proper officer so requires, be removed by, or at the expense

of, the agent of the aircraft or vessel in which such goods were

imported to a Customs warehouse.

Entry of
cargo.

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Surplus
stores may
be entered.

Provisions
relating to
mail,

personal baggage,
etc.

Entry in
absence of
documents.

35. The surplus stores of any aircraft or vessel may, with the

permission of the proper officer, be entered for home

consumption or for warehousing.

36. (1) Notwithstanding sections 33 and 34-

(a)
mail bags and postal articles in the course of

transmission by post may be unloaded and

delivered to an officer of the Post Office without

entry;

(b)
goods which are the bona fide personal baggage of

the passengers, or members of the crew, of any

aircraft or vessel may, subject to the provisions of

any regulations, be unloaded and delivered to

such persons without entry;

(c)
human remains may be released without entry;

(d)
diplomatic bags may be released without entry;

(e)
the proper officer may permit the unloading and
delivery to the owner of any bullion, currency
notes, coin, or perishable goods, without entry
subject to an undertaking being given by such

owner to furnish the necessary entry within forty-
eight hours of the time of delivery.

(2) An owner who contravenes any undertaking given

under subsection (1)
(e)
commits an offence and shall be liable

to a fine not exceeding five hundred dollars.

37. (1) Where the owner of any goods is, by reason of the

absence of any, or of any sufficient, documents or information

concerning them, unable to furnish full particulars of such goods,

he or she shall make and subscribe a declaration on the

prescribed form to that effect, and thereupon the proper officer

may permit the owner to examine such goods in his or her

presence.

(2) Upon such examination having been made the

proper officer may, subject to section 38, permit the owner to

enter such goods for home consumption, or for warehousing, if

he or she is satisfied that the description of the goods for tariff and

statistical purposes is correctly made in such entry, and also-

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(a)
in the case of goods liable to duty ad valorem, that

the value declared on the entry is in accordance

with the Fourth Schedule; and

(b)
in the case of goods liable to duty according to weight,

quantity, number, measurement, or strength, that

the weight, quantity, number, measurement or

strength declared on the entry is correct.

(3)
Where the proper officer has permitted entry to be

made under subsection (2), the delivery of such goods may

accordingly be made, but the proper officer may, in the case of

goods liable to duty ad valorem, retain such samples of the goods

for such period up to the passing of perfect entry as he or she

may deem fit.

(4)
Where the owner of any goods referred to in the

declaration does not make, or is not permitted to make, entry

thereof in accordance with this section, then the proper officer

shall cause the goods referred to in such declaration to be

deposited in a Customs warehouse.

38. (1)
Where any goods entered in accordance with section

37 are goods liable to duty
ad valorem,
then such entry shall be

deemed to be a provisional entry.

(2)
Where any such goods are provisionally entered for

home consumption, then the proper officer may require the

owner to deposit, in addition to the amount estimated as the duty

for the purpose of making such provisional entry, such further

sum as the proper officer may deem fit; and such estimated duty

and further sum shall be held on deposit and shall be forfeited

unless the owner within three months, or such further period as

may be allowed by the proper officer, of the provisional entry

produces to the proper officer satisfactory evidence of the value

of such goods and makes perfect entry thereof.

(3)
Where the owner makes perfect entry in accordance
with subsection (2), then where-

(a)
the amount of the deposit is more than the full amount

of the duty, either the difference shall be refunded

to the owner and the balance brought to account as

duty or the owner shall pay the full amount of the

duty and be refunded the amount of the deposit;

Provisions
relating to
goods liable
to duty
ad
valorem.

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(b)
the amount of the deposit is equal to or less than the

full amount of the duty, the deposit shall be

brought to account as duty, and the difference, if

any, shall thereupon be paid by the owner.

Delivery
from Customs
area in
special
circum-stances.

Re-packing,
etc. in
Customs
area, etc.

Examination
of goods.

Goods
deposited in a Customs warehouse
may be
sold, etc.

39.
(1)
The proper officer may subject to such conditions as

he or she may impose and to the giving of such security as he or

she may think appropriate for the due return of any goods or the

payment of the duties thereon, permit the goods to be removed

from any transit shed or Customs area without payment of the

duty for such purpose, for such period, and in such quantities, as

he or she may deem fit.

(2) A person who contravenes any conditions imposed

under subsection (1) commits an offence and any goods in

respect of which such offence has been committed shall be liable

to forfeiture.

40.
The proper officer may permit any goods to be re-

packed, skipped, bulked, sorted, lotted, or packed, on any

approved place of unloading, or on a sufferance wharf, or in a

transit shed, or in a Customs area.

41.
Goods entered under section 34, may in the presence of

the owner, be examined by the proper officer to take account and

determine the accuracy of the entry made.

Provisions relating to Customs Warehouses

42.
(1)
Where any goods which have been deposited in a

Customs warehouse are not lawfully removed within thirty days

after deposit, then the Commissioner shall give notice by

publication in the Gazette that unless such goods are removed

within thirty days from the date of notice they shall be deemed to

have been abandoned to Customs for sale by public auction and

may be sold in such manner as the Commissioner may deem fit:

Provided that any such goods which are of a perishable

nature, or are animals, may be sold by the proper officer without

notice, either by public auction or by private treaty, at any time

after deposit in the Customs warehouse.

(2) Notwithstanding subsection (1) the Commissioner

may extend the period for the removal of goods imported by the

Partner States' Governments, or diplomatic mission or aid agencies.

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(3) Where any goods have been deposited in a Customs

warehouse then they shall be subject to such rent and
e

Liier

charges as may be prescribed.

(4) Where any goods are sold under this section, then

the proceeds thereof shall be applied in the order set out below

in the discharge of—

(a)
the duties, if any;

(b)
the expenses of removal and sale;

(c)
the rent and charges due to the Customs;

(d)
the port charges; and

(e)
the freight and any other charges.

(5) Where, after the proceeds of any such sale have been

applied in accordance with subsection (3), there is any balance,

then such balance shall—

(a)
if the goods were prohibited goods, or restricted

goods in relation to which there had been any

contravention or where no application for such

balance is made as provided in paragraph
(b)
be

paid into the Customs revenue;

(b)
in any other case be paid to the owner of the goods

if he or she makes application for the payment

within one year of the date of the sale.

(6) Where any goods are offered for sale in accordance
with this section and cannot be sold for a sum to pay all duties,

expenses, rent, freight, and other charges, they may be destroyed
or disposed of in such manner as the Commissioner may direct.

(7) Subject to any other written law restricted or

prohibited goods maybe disposed of in the manner the

Commissioner may deem fit.

(8) Any officer having the custody of any goods in a

Customs warehouse, or place of deposit deemed to be a Customs

warehouse, may refuse delivery therefrom until he or she is

satisfied that all duties, expenses, rent, freight and other charges

due in respect of such goods have been paid.

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Goods
deemed to be in

Customs
warehouse.

43. (1) Where under this Act any goods are required to be

deposited in a Customs warehouse, the proper officer may, decide

that it is undesirable or inconvenient to deposit such goods in a

Customs warehouse and direct that such goods shall be deposited

in some other place; and thereupon such goods shall for all

purposes be deemed to have been deposited in a Customs

warehouse as from the time that they are required to be deposited.

(2) Where any goods are deemed to have been deposited in

a Customs warehouse then such goods shall, in addition to the rent

and other charges to which they are liable under section 42, be

chargeable with such expenses incurred in the securing, guarding,

and removing, of them as the proper officer may consider

reasonable; and neither the Commissioner nor any officer shall be

liable for the loss of or damage to such goods which may be

occasioned by reason of their being deposited and dealt with.

Passenger Clearance

Disem-
barkation of
persons.

44. (1) A person shall not disembark from any aircraft or

vessel except at a place appointed in accordance with section 11

of this Act.

(2) The following persons on landing at any port or

place from an aircraft or vessel which has arrived from or called
at a foreign port shall, subject to section 46 proceed forthwith to
the baggage room or other place set aside for the examination of

baggage and there remain until they receive the permission of the

proper officer to leave that room or other place

(a)
any person who is disembarking at that port or place;

(b)
any person, including any person who is returning

ashore, who has any uncustomed goods in his

possession, whether upon his person or in his

baggage;

(c)
the crew of an aircraft or vessel who are leaving that

aircraft or vessel either temporarily or for any

other reason, and wish to remove their baggage or

part thereof, from that aircraft or vessel;

(d)
any passenger who is temporarily leaving that

aircraft or vessel and wishes to remove therefrom
his baggage, or any part thereof;

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(e) any other person who may be required by the proper

officer to do so.

(3)
The Commissioner may require the owner or agent of

an aircraft or vessel conveying passengers to provide advance

passenger information prior to the arrival of such aircraft or vessel.

(4)
Any person who contravenes this section commits

an offence.

45. (1)
There shall be established at every place of arrival
Baggage to

be

and within the baggage room at every major port a dual channel

taken to

examination

system which shall consist of-

place.

(a) green channel for passengers with nothing to declare

or with baggage consisting of only goods within

the prescribed passenger allowance as provided

for in Part
B
of the Fifth Schedule of this Act; and

(b)
red channel for passengers carrying dutiable or

restricted goods: Provided that crew members of

vessels or aircrafts shall use the red channel.

(2)
A person to whom section 44 applies shall without

delay take his or her baggage and any uncustomed goods in his or

her possession, to the place appointed for examination of baggage.

(3)
Subject to section 46 a person shall not remove any

baggage or goods out of the baggage room or such other place

until the proper officer authorises such removal.

(4)
A person who contravenes any provision of this

section commits an offence.

46. (1)
A person shall on entering the Partner States make a
Baggage

declaration to the proper officer of his or her baggage and the
declaration.

articles contained therein or carried with him or her; and that

declaration shall be at the discretion of the proper officer.

PART IV

WAREHOUSING OF GOODS

General Provisions

47.
(1) Subject to any regulations, goods liable to import
Dutiable

duty may on first importation be warehoused without payment of
g
be
oods may

duty in a Government warehouse or a bonded warehouse.

warehoused.

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(2) On, or as soon as practicable after, the landing of any

goods to be warehoused, the proper officer shall take a particular

account of such goods and shall enter such account in a book;

and such account shall, subject to sections 52 and 58, be that

upon which the duties in respect of such goods shall be

ascertained and paid.

Procedure
on ware-
housing.

"Amended: Act No. 5"

48. (1)
Where any goods entered to be warehoused are

delivered into the custody of the person in charge of a

warehouse, the proper officer shall, save where the

Commissioner otherwise directs, take a particular account of

such goods, whether or not any account thereof has been

previously taken.

(2)
The proper officer shall, in taking such account,

enter in the book for that purpose the name of the aircraft or

vessel or the registered number of the vehicle, as the case may be

in which the goods were imported or, in the case of postal

articles, the parcel post reference, the name of the owner of such

goods, the number of packages, the mark and number of each

package, and the value and particulars of the goods.

(3)
After such account has been taken and the goods

deposited in the warehouse in accordance with the direction of

the proper officer, such officer shall certify at the foot of the

account that the entry and warehousing of the goods is complete;

and such goods shall from that time be considered goods duly

warehoused.

(4)
Subject to section 50, all goods entered to be

warehoused, shall within fourteen days of their release be

removed to the warehouse for which they are entered and

deposited therein in the package in which they were imported:

Provided that-

(i)
in the case of bulk cargo or goods destined for a

bonded warehouse located far away from the port

of discharge, the Commissioner may allow for

such longer period not exceeding forty-five days;

(ii)
where any goods are permitted to be repacked,

skipped, bulked, sorted, lotted, or packed, in

accordance with section 40, then such goods shall

be deposited in the packages in which they were

contained when that account thereof was taken.

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(5) Any person who contravenes subsection (4) commits

an offence and any goods in respect of which such offence has

been committed shall be liable to forfeiture.

49. (1) Where any goods entered to be warehoused and are

not duly warehoused by the owner, the proper officer may cause

them to be removed to the warehouse for which they were

entered.

(2) Where any goods are so removed to a bonded
warehouse the warehouse keeper shall pay the cost of the

removal of such goods and shall have a lien on such goods for

such cost.

50.
(1) Goods which have been warehoused may be entered
either for—

(a)
home consumption;

(b)
exportation;

(c)
removal to another warehouse;

(d)
use as stores for aircraft or vessel;

(e)
re-warehousing;

(f)
removal to an export processing zone; or

(g)
removal to a freeport.

(2) Where any goods have been entered for

warehousing, they may, before they are actually warehoused, be
entered for home consumption, for exportation, for removal to

another warehouse, or for use as stores for aircraft or vessels, and

in any such case such goods shall be deemed to have been so

warehoused and may be delivered for home consumption, for

exportation, for removal to another warehouse, or for use as

stores for aircraft or vessel, as the case may be as if they had

been actually warehoused.

51.
(1) Where any goods are warehoused, the

Commissioner may, subject to such conditions as he or she may

impose—

(a)
permit such goods to be repacked, skipped,

bulked, sorted, lotted, or packed, therein;

Removal to
warehouse
of goods
entered
therefor.

Entry of warehoused
goods.

Operations
in a

warehouse.

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(b)
permit samples of such goods to be taken by the

owner;

(c)
permit the name of the owner of such goods in the

account taken under section 47 to be changed if

application is made on the prescribed form and

signed by both the owner and the intended owner;

permit the assembly or manufacture in the

warehouse of any article consisting wholly or

partly of such goods; and for such purpose the

Commissioner may permit the receipt in a

warehouse of duty free or locally produced

articles required as components of the article to

be assembled or manufactured in the warehouse:

Provided that—

where the finished article is entered for

home consumption, duty shall be charged

on the goods forming part thereof

according to the first account taken upon

the warehousing of the goods except in the

case of imported crude petroleum or partly-

refined petroleum oils which are ware-

housed in a refinery, in which case duty

shall be charged on the goods produced

from crude petroleum or partly refined

petroleum oils delivered from the refinery

for home consumption and shall be the

same as that which would be payable on the

importation of similar goods; and

(ii)
in respect of blended lubricating oils, duty

shall be charged on the resultant volume of

the blend at the time of entry for home

consumption and shall be the same as that

which would be payable on the importation

of similar goods; and

(iii) in respect of any other product as may be

prescribed.

(2) A person who contravenes any conditions which

may be imposed by the Commissioner under this section

commits an offence and any goods in respect of which such

offence has been committed shall be liable to forfeiture.

(d)

(i )

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Re-gauging
and re-
valuation.

52. The proper officer may, either on the direction of the

Commissioner or on the application and at the expense of the

owner—

(a)
re-gauge, re-measure, re-weigh, examine, or take

stock of, any warehoused goods;

(b)
re-value any warehoused goods liable to duty ad

valorem
which have deteriorated in quality;

and in either such rise the duty on any such goods shall be

payable according to the result, unless the proper officer

considers that any loss or deterioration is excessive or has been

wilfully or negligently caused, in either of which events the duty
shall, subject to such reduction, if any, as the Commissioner may

allow, be payable according to the original account.

53. (1)
The proper officer may, subject to such conditions as

he or she may impose and to the giving of such security as he or

she may think appropriate for the due return thereof or the

payment of duties thereon, permit any goods to be removed from
any warehouse without payment of the duty for such purpose, for

such period, and in such quantities, as he or she may deem fit.

(2) A person who contravenes any conditions imposed

under subsection
(1)
commits an offence and any goods in respect of
which such offence has been committed shall be liable to forfeiture.

54.
(1) Where any warehoused goods are to be removed to

another warehouse, then the proper officer-

(a)
shall require the owner of such goods to deliver

an entry thereof in such form and manner as the

proper officer may direct;

(b)
shall require such owner to give security in such

amount, not being less than the duty chargeable

on such goods, as the proper officer may deem fit

for the due arrival and re-warehousing of such

goods within such time as the proper officer may
consider appropriate; and

(c)
shall transmit to the proper officer of the place

where such goods are to be re-warehoused in such

other warehouse an account containing the

particulars of such goods.

Delivery
from
warehouse
in special
circum-stances.

Removal to
another
warehouse.

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Warehoused
goods may
be delivered
as stores.

Abandon-
ment, etc. of
warehoused
goods.

(2) Security given under this section shall not be

discharged unless

(a)
the conditions attached to the security have been
satisfied;

(b)
the full duties payable on such goods have been

paid in accordance with this Act;

(3) On the arrival of such goods at such other warehouse

they shall be re-warehoused in the same manner as if they were

being warehoused on the first importation.

55. (1)
Where any warehoused goods have been entered for

use as stores for any aircraft or vessel, they may be delivered for

that purpose to any aircraft or vessel proceeding to a foreign port:

Provided that warehoused goods shall not be entered for

use as stores for a vessel of less than two hundred and fifty tons
register or be delivered for that purpose.

(2)
Where any warehoused goods are delivered for the

purpose of being used as stores for an aircraft or vessel, they

shall forthwith be put on board the aircraft or vessel for which

they are entered.

(3)
Where any warehoused goods are dealt with

contrary to this section, then the owner of such goods commits

an offence and any goods in respect of which such offence has

been committed shall be liable to forfeiture.

56. (1)
The Commissioner may, subject to such conditions

as he or she may impose—

(a)
permit the owner of any warehoused goods to

abandon such goods to the Customs;

(b)
permit the owner of any warehoused goods

which, in the opinion of the proper officer, are not

worth the duty payable on them or have become

damaged, or are surplus, by reason of any

operations in connection with the goods carried

out under section 51 to destroy such goods; and in

either such case the duty on such goods shall be

remitted.

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(2) Where under subsection (1) any warehoused goods

are—

(a)
abandoned to the Customs, then such goods may

be destroyed or otherwise disposed of in such

manner as the Commissioner may direct and at

the expense of the owner;

(b) permitted to be destroyed and such goods were

warehoused in a Government warehouse, then the

owner of such goods shall nevertheless be liable

to pay to the proper officer the rent and other

charges due to such goods.

57.
(1) All warehoused goods which have not been removed

from a warehouse in accordance with this Act within six months

from the date on which they were warehoused may, with the

written permission of the Commissioner, be re-warehoused for a

further period of three months:

Provided that in the case of—

(a)
wines and spirits in bulk warehoused by licensed

manufacturers of wines and spirits; or

(b)
goods in a duty free shop; or

(c)
new motor vehicles warehoused by approved motor

assemblers and dealers;

the Commissioner may, in addition to the period of re-

warehousing permitted in this subsection, allow for further

period of re-warehousing as he or she may deem appropriate.

(2) Where any goods required to be re-warehoused

under subsection (1) are not so re-warehoused, then they shall be

sold by public auction after one month's notice of such sale has

been given by the proper officer by publication in such manner

as the Commissioner may deem fit:

Provided that any such goods which are of a perishable

nature may be sold by the proper officer without notice, either by

public auction or private treaty, at any time after the expiry of the

initial warehousing period.

Period of
warehousing
and sale of
goods.
"Amended: Act No. 5".

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Examination
of

warehoused
goods on
delivery.

(3) Where any goods are sold under the provisions of

this section, then the proceeds of such sale shall be applied in the

order set out below in the discharge of—

(a)
the duties;

(b)
the expenses of the sale;

(c)
any rent and charges due to the Customs or to the

warehouse keeper;

(d)
the port charges; and

(e)
the freight and any other charges.

(4) Where, after proceeds of the sale have been applied

in accordance with subsection (3), there is any balance, then such

balance shall, if the owner of the goods makes application within

one year from the date of the sale, be paid to such owner, or, in

any other case, be paid into the Customs revenue.

(5) Where any goods are offered for sale in accordance

with this section and cannot be sold for a sum to pay all duties,

expenses, rent, freight, and other charges, they may be destroyed

or disposed of in such manner as the Commissioner may direct.

58. (1)
Where any warehoused goods are delivered for

home consumption, for exportation, for removal to another

warehouse, or for use as stores for aircraft or vessels, or are to be

re-warehoused or sold under section 57, then the proper officer

may examine and take stock of such goods.

(2) Where there is any deficiency between the quantity

shown by the warehouse account and that ascertained on such

examination, then, if the proper officer considers-

(a)
that the deficiency is not excessive or that it was

not wilfully or negligently caused, he or she may

allow the deficiency and direct that the duties on

such goods shall be payable, or that the re-

warehousing entry shall be made, as the case may

be, on the result of such examination;

(b)
that the deficiency is excessive or that it was

wilfully or negligently caused, he or she shall

require the duties on such goods to be paid by the
owner, according to the warehouse account:

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Provided that-

(i)
where the goods are to be re-warehoused, the

duty on such deficiency shall be forthwith

paid by the owner of such goods and the re-

warehousing entry shall be made according

to the result of such examination;

(ii)
where the goods are to be sold under

section 57, the duty on such deficiency

shall be forthwith paid by the warehouse

keeper in any case where the goods were

warehoused in a bonded warehouse.

59.
(1) The proper officer shall at all times have the right of

access to any part of any warehouse and may examine any goods

therein; and for the purpose of obtaining such access the proper

officer may break open the warehouse or any part thereof.

(2)
A person, other than the proper officer or, in the case

of a bonded warehouse, the warehouse keeper or any duly

authorised employee, shall not open any warehouse or gain

access to any goods therein save with the approval of the proper

officer; and any person who contravenes this subsection commits

an offence and shall be liable on conviction to a fine not

exceeding one thousand dollars or to imprisonment for a term

not exceeding two years.

(3)
A person shall not enter any warehouse, or part

thereof, contrary to the orders of the proper officer or shall refuse

to leave any warehouse, or part thereof, when directed to do so

by the proper officer; and any person who contravenes this

subsection commits an offence and shall be liable on conviction

to a fine not exceeding two hundred and fifty dollars or to

imprisonment for a term not exceeding one year.

60. (1)
Goods entered for home consumption or sold in

accordance with this Act shall be removed from a warehouse

within fourteen days after such entry or sale as the case may be.

(2) Where goods are entered for export such goods shall

be removed from the warehouse or bonded factory and exported

within thirty days or within such further period, not exceeding

thirty days, as the Commissioner may, in any particular case,

allow.

Access to
warehouse.

Removal of
goods after entry for
home

consumption,
export, etc.

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Penalty for
unlawfully
taking, etc., warehoused
goods.

(3) Where goods are not removed within the period

required under this section then such goods shall, unless the

Commissioner in any special case otherwise directs, be forfeited

and may be destroyed or otherwise disposed of in such manner

as the Commissioner may direct.

61. A person who—

(a)
takes, or causes or permits to be taken, any goods

from any warehouse otherwise than in

accordance with this Act; or

(b)
fails to carry into and deposit in the warehouse,

any goods entered for warehousing; or

(c)
willfully destroys or damages any warehoused

goods otherwise than in circumstances

specifically provided for in this Act,

commits an offence and shall be liable on conviction to

imprisonment for a term not exceeding two years or a fine equal
to twenty-five percent of the dutiable value of the goods.

Bonded Warehouses

Commiss-
ioner may
license warehouse.

62.
(1) The Commissioner may, on application, license any

building or any other place as a warehouse for the deposit of

goods liable to import duty; and the Commissioner may, refuse

to issue any such licence and may at any time suspend or revoke
any licence which has been issued.

(2) The Commissioner may license any building or any
other place as either—

(a)
a general warehouse for the warehousing of

goods generally; or

(b)
a private warehouse only for the warehousing of

goods which are the property of the warehouse

keeper.

(3) A licence shall be in the prescribed form and shall be

subject to the payment of the prescribed annual fee and shall

expire on the thirty-first day of December in each year.

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(4)
The Commissioner may require the person applying

for a licence to furnish such security as the Commissioner may

think appropriate as a condition to the grant of the licence.

(5)
The Commissioner may, at any time, require a

warehouse keeper to furnish new security in a different amount

or on different terms.

(6)
The Commissioner may, at any time, require a

warehouse keeper to make such alterations or additions to his or her

bonded warehouse as the Commissioner may consider necessary to

ensure the proper security or warehousing of any goods.

(7)
A building shall not be used as a bonded warehouse

unless there is in force in relation to the warehouse a valid

licence to operate as a bonded warehouse.

(8)
A warehouse keeper who uses, or permits to be used,

his or her warehouse in contravention of any of the terms of his

or her licence commits an offence.

(9)
The Commissioner shall give reasons for his or her

refusal to grant a licence or for revoking or suspending a licence
under this section.

63. (1)
Where the Commissioner revokes any licence under

section 62, then he shall cause to be served on the warehouse

keeper notice of such revocation by leaving such notice with the

person in charge of the bonded warehouse; and thereupon such

service shall be deemed to be notice of such revocation to the

owners of all goods warehoused therein.

(2)
Where any warehouse keeper proposes not to renew

his or her licence in relation to any bonded warehouse, then he

or she shall cause notice of such intention to be given to the

owners of all goods warehoused therein.

(3)
Where the licence in relation to any bonded

warehouse has been revoked or has expired, then, within such

time as the Commissioner may direct, all goods warehoused

therein shall be entered and delivered for home consumption, for

exportation, for removal to another warehouse, or for use as

stores for aircraft or vessels.

(4)
Where any goods have not been entered and delivered

in accordance with subsection (3), the proper officer may cause

such goods to be taken to a Customs warehouse and thereupon

such goods shall be dealt with in accordance with section 42.

Procedure
on

revocation
or expiry of
licence.

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Warehouse
keeper to provide
facilities.

Stowage
and storage of goods in
bonded
warehouse.

64. (1)
A warehouse keeper shall

(a)
provide such office accommodation and weights,

scales, measures, and other facilities, for

examining and taking account of goods and for

securing them as the proper officer may require;

(b)
keep a record of all goods warehoused and shall

keep such record at all times available for

examination by the proper officer; keep a record

of all goods warehoused therein and shall keep

such record at all times available for examination
by the proper officer;

(c)
stack and arrange the goods in the bonded

warehouse so as to permit reasonable access to

and examination of every package at all times;

(d) provide all necessary labour and materials for the
storing, examining, packing, marking, coopering,

weighing, and taking stock, of the warehoused

goods whenever the proper officer so requires;

(e)
maintain such records and accounts relating to
goods and the operations of a refinery, in such

form and manner, as the proper officer shall

require; and keep such records and accounts at all

times available for examination by the proper

officer.

(2)
Where any warehouse keeper contravenes this

section, the Commissioner may direct that no other goods shall
be warehoused by such warehouse keeper until such warehouse

keeper has, in the opinion of the Commissioner, complied with

this section.

(3)
A warehouse keeper who contravenes any of the

provisions of this section or any direction given by the

Commissioner under this section commits an offence and shall be

liable on conviction to a fine not exceeding one thousand dollars.

65. (1)
The proper officer may direct in what parts or

divisions of any bonded warehouse and in what manner any

goods shall be deposited therein.

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(2)
Subject to section 51, where any goods have been

warehoused in a bonded warehouse, then, except with the

approval of the proper officer, such goods shall not be moved or

interfered with in any way, nor shall any alteration be made in

the marks or numbers of any package.

(3)
A warehouse keeper who contravenes, or who causes or

permits a contravention of, this section commits an offence and shall

be liable to a fine not exceeding one thousand dollars, and any goods

in respect of which any offence under subsection (2) has been

committed shall be liable on conviction to forfeiture.

66. (1)
Where the warehouse keeper of a private bonded

warehouse contravenes any of the provisions of this Act, the

proper officer may require him or her within such time as the

proper officer may direct, to remove all or any of the goods

warehoused in such private bonded warehouse to a general

bonded warehouse at the expense of the warehouse keeper or to

enter and deliver them for home consumption, for exportation, or

for use as stores for aircraft or vessels.

(2) Where any warehouse keeper contravenes any

requirement given under subsection
(1),
the proper officer may cause

such goods to be taken to a Customs warehouse and thereupon such

goods shall be dealt with in accordance with section 42.

67.
(1) A warehouse keeper shall, on request, produce to the

proper officer all goods deposited in his or her bonded warehouse.

(2)
A warehouse keeper who contravenes subsection

(1), in the absence of satisfactory explanation to the proper

officer, commits an offence and shall be liable on conviction to a

fine of ten percent of the dutiable value in respect of each

package not so produced and, in addition, the warehouse keeper
shall forthwith pay the duties in respect of each such package.

(3)
A warehouse keeper who takes, substitutes, causes or

permits any goods in a bonded warehouse to be taken or substituted

commits an offence and shall be liable to a fine of twenty-five

percent of the dutiable value of the goods substituted or taken.

68.
Where any goods are deposited in a Government

warehouse, then they shall be subject to such rent and other

charges as may be prescribed or as may be provided for in this

Act; and, if such rent and other charges are not paid to the proper

officer when lawfully demanded, the goods in respect of which

such rent and other charges are due may be sold, and the

proceeds thereof applied, in accordance with section 42.

Removal of
goods from
private to general
warehouse.

Warehouse
keeper to
produce
goods
deposited.

Goods in Government
warehouse
liable to
rent, etc.

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Removal,
etc. of
goods in Government
warehouse.

Prohibited
and

restricted
exports.

69. (1) Where any goods are deposited in a Government

warehouse, the proper officer may

(a)
remove, at the expense of the Customs, such

goods from that warehouse to another

Government warehouse;

(b)
perform, in relation to such goods and at the

expense of the owner thereof, all such acts as he

or she may consider reasonably necessary for the
proper custody and preservation of such goods:

Provided that the proper officer shall not, save

where he or she considers immediate action

necessary, perform any such act until twenty-four

hours after the owner of such goods has been

notified that any such act is necessary;

(c)
by notice inform the owners of the goods that it is

proposed to close the warehouse at the end of
such period, not being less than three months

from the date of such notice, as may be specified

in the notice;

(2) The Commissioner may prescribe the manner in

which the goods deposited in a Government warehouse may be

dealt with upon a warehouse being closed under subsection (1).

PART V

EXPORTATION

Prohibited and Restricted Exports

70. (1) The goods specified in Part A of the Third Schedule

are prohibited goods and the exportation of the goods is

prohibited.

(2) The goods specified in Part B of the Third Schedule

are restricted goods and the exportation of the goods, save in

accordance with any conditions regulating their exportation, is

prohibited.

Power to
prohibit,
etc.
exports.

71. (1) The Council may by order published in the Gazette

amend the Third Schedule, and that order may provide that the

exportation of any goods, or class of goods-

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(a)
is prohibited, either generally or in relation to a

Partner State;

(b)
is prohibited, save in accordance with any

conditions regulating their exportation, either

generally or in relation to a Partner State.

(2) The Council may, by order, published in the

Gazette

(a)
provide that the exportation from a Partner State of

any goods or class of goods shall be prohibited, or

shall be prohibited save in accordance with such

conditions as may be specified in such order;

(b)
limit in respect of a Partner State the application of

the provisions of the Third Schedule in respect of

all or any of the goods specified therein; and

thereupon in respect of such goods the provisions

of this Act shall apply as if such goods are, or are

not, as the case may be, included in the Third

Schedule.

(3) An order made under this section may specify

goods, or any class of goods, either generally or in any particular

manner and may prohibit or restrict the exportation thereof to any

er

to all places, or to any particular country or place

e

, or

particular person.

72. (1)
Subject to subsection (2), sections 70 and 71 shall

not apply to goods in transit, or for transhipment, or export wi
ed

thin

as

stores of any aircraft or vessel, unless such goods come

the provisions of paragraph 2 of Part
B
the Third Schedule, or are

ortation as stores for any aircraft or
goods of which the exp
vessel, is expressly prohibited or restricted in any order made

under this Act prohibiting or restricting the exportation of goods.

(2) Where under subsection (1), sections 70 and 71 do

not apply to any goods in transit, or for transhipment

duly

, or exported

as stores for any aircraft or vessel, then such goods shall be

exported within such time as the Commi as from the last date on

ssioner may specify;and

if such goods are not so exported, then
which they should have been exported, they shall be deemed to

be prohibited goods or restricted goods, as the case may be.

Exemption
of goods in
transit, etc.

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Entry Outwards and Loading of Aircraft and Vessels

73.
(1) Save as otherwise provided in the Customs laws, the

whole of the cargo to be loaded for export on any aircraft or

vessel shall be entered by the owner of such cargo in the manner
prescribed.

(2)
Where any owner delivers an entry under this

section he or she shall furnish, therewith to the proper officer full

particulars, supported by documentary evidence, of the goods
referred to in the entry.

(3)
A person who contravenes this section commits an

offence and any goods in respect of which such offence has been

committed shall be liable to forfeiture.

74. (1)
The master or agent of every aircraft or vessel in

which any goods are to be exported shall make entry outwards of

such aircraft or vessel to the proper officer on the prescribed
form and in the prescribed manner.

(2) Save with the permission of the proper officer—

(a)
no such entry outwards of an aircraft or vessel
referred to in subsection
(1)
shall be made before
the whole of the cargo reported in such aircraft or

vessel for discharge has been discharged;

(b)
goods shall not be loaded on such aircraft or vessel

before entry outwards referred to in subsection
(1) is made.

(3) Any master or agent who contravenes subsection

(1), and any master who permits any goods to be loaded contrary to subsection (2), commits an offence.

75.
(1) Save with the written permission of the proper officer

and subject to such conditions as he or she may impose—

(a)
goods shall not be put on board any aircraft or vessel

departing to a foreign port unless such goods have
first been duly entered;

(b)
goods shall not be put on board any aircraft or vessel

departing to a foreign port at any time except as

may be prescribed by the Commissioner;

Entry of
cargo for
export.

Entry

outwards of
aircraft or vessel.

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(c)
goods shall not be put on board any such aircraft or

vessel departing to a foreign port except frcni an

approved place of loading or from a sufferance

wharf:

Provided that-

(i)
goods may be put on board any such

aircraft or vessel from another aircraft or

vessel on to which they had been put on

board in order to be loaded on to such

aircraft or vessel;

(ii)
with the permission of the proper officer

and subject to such conditions as he or she

may impose, goods reported for

transhipment may be loaded on to such

aircraft or vessel from another vessel;

(d)
goods shall not be put on board any vessel

departing to a foreign port before entry outwards

of such vessel;

(e)
goods shall not be put on board any vessel to be

loaded on to any aircraft or other vessel departing

to a foreign port if such goods may not, under the

provisions of this subsection, be directly put on

board such aircraft or other vessel;

(f)
goods put on board any vessel to be loaded on to
any aircraft or other vessel departing to a foreign

port shall be so loaded within the limits of the

port.

(2) A person who contravenes this section, or any of the

conditions which may have been imposed by the proper officer,

commits an offence and any goods in respect of which such

offence has been committed shall be liable to forfeiture.
76. (1) Notwithstanding section 75, the proper officer may,
subject to any regulations, permit—

(a)
goods which are the bona fide personal baggage

of the passenger, or members of the crew, of any
aircraft or vessel to be put on board such aircraft

or vessel and exported without entry;

Provisions
relating to
personal
baggage.

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(b)
goods intended for sale or delivery to passengers, or

members of the crew, of any aircraft or vessel to be

put on board such aircraft or vessel, subject to such

conditions as he or she may impose, without entry;

(c)
mail bags and postal articles in the course of

transmission by post to be put on board and

exported without entry;

(d)
goods to be put on board any aircraft or vessel

departing to a foreign port without entry subject to

an application being made by the owner on the

prescribed form and in the prescribed manner and to

an undertaking being given by the owner of such

goods to furnish the necessary entry within forty-

eight hours, or such further time as the proper officer
may specify, of the departure of the aircraft or vessel

and to such security, if any, being given by such

owner for the due payment of any export duties as

the proper officer may consider appropriate.

(2) A person who

(a)
contravenes any conditions imposed under

subsection
(1) (b);
or

(b)
contravenes any undertaking given under

subsection
(1) (d),
commits an offence and any

goods in respect of which such offence has been

committed shall be liable to forfeiture.

Goods for
export not
to be

discharged
in Partner States.

Provisions
relating to
export of
certain

goods.

77.
(1) Goods which have been put on board any aircraft or
vessel for export, or for use as stores, or as passengers' baggage,

shall not, save with the written permission of the proper officer

and in accordance with such conditions as he or she may impose,

be discharged at any place within the Partner States.

(2) A person who contravenes this section, or any such

conditions imposed by the proper officer, commits an offence

and any goods in respect of which such offence has been

committed shall be liable to forfeiture.

78.
(1)
Before any

(a)
warehoused goods; or

(b) goods on which duty drawback may be claimed; or

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(c)
dutiable goods intended for transhipment; or

(d)
restricted goods;

may be entered for exportation, for transhipment, or for use as
stores for aircraft or vessels the proper officer may require the

owner of such goods to give security, in such amount and subject

to such conditions as he or she may deem fit, that such goods

shall be duly put on board the aircraft or vessel for which they

are entered and either duly exported to and discharged at the

place for which they so entered, or used as stores, as the case

may be, within such time as he or she may specify.

(2)
All goods in respect of which security is required

under this section, in this section referred to as bonded goods,

shall, after being put on board, be duly exported to and

discharged at the place for which they are entered, or used as

stores for aircraft or vessels, as the case may be.

(3)
The proper officer may require the owner of any

bonded goods which have been put on board any aircraft or

vessel for exportation to any place to produce, within such time

as the proper officer may consider reasonable, a certificate from

the customs authorities at the port of discharge of the due

discharge thereat of the goods according to the export entry; and

if owner fails to produce the certificate, or if the certificate does

not show that the goods have been duly discharged thereat

according to the export entry, and the owner fails to account for
any such goods to the satisfaction of the proper officer, then the
proper officer may refuse to allow the owner to enter for export

and to export any other goods in respect of which security may

be required under this section.

(4)
Where any bonded goods

(a)
are short-shipped, the owner thereof shall so notify

the proper officer within twenty-four hours, or

such further time as the proper officer may allow,

of the departure of the aircraft or vessel;

(b)
have been removed from a warehouse for delivery

on board any aircraft or vessel but are not put on

board such aircraft or vessel, the owner shall

forthwith enter the goods for warehousing, or for

exportation, or for use as stores for aircraft or

vessels.

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(5) Where any bonded goods are brought to any Customs

airport, Customs area, or other place, to be put on board any aircraft
or vessel and, on examination by the proper officer, are found—

(a)
not to agree with the particulars of the entry;

(b)
not to be goods entitled to drawback, the owner of

such goods commits an offence and any goods in

respect of which such offence has been

committed shall be liable to forfeiture.

(6) An owner who—

(a)
contravenes any condition imposed on him or her

under this section in respect of any bonded goods; or

(b)
contravenes subsection (4), commits an offence and

any goods in respect of which such offence has

been committed shall be liable to forfeiture.

(7) Where any master contravenes, or causes or permits

the contravention of, subsection (2), he commits an offence and

shall be liable on conviction to a fine not exceeding five

thousand dollars or to imprisonment for a term not exceeding

three years and any goods in respect of which such offence has

been committed shall be liable to forfeiture.

Stores for

79.
(1) The proper officer may, on application being made

aircraft and
on the prescribed form and in the prescribed manner by the

vessels.

master or agent of any aircraft or vessel departing to a foreign
port, permit any goods to be put on board any such aircraft or

vessel, for use as stores subject to the payment of any export duty

and to such conditions as the proper officer may deem fit.

(2) A person who puts, or causes or permits to be put, any

goods on board any aircraft or vessel for use as stores in

contravention of this section, or of any conditions imposed by the

proper officer, commits an offence and any goods in respect of which

such an offence has been committed shall be liable to forfeiture.

Short
shipment of
non-bonded
goods.

80.
(1) Where any goods, other than bonded goods within

the meaning of section 78, are entered for exportation and such

goods are not exported in the aircraft or vessel for which they

were entered or are short-shipped, the owner of the vessel or

aircraft in which the goods are intended to be exported shall

notify the proper officer within forty-eight hours, or such further

time as the proper officer may allow, of the departure of the

aircraft or vessel.

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(2) An owner who contravenes this section commits an
offence and shall be liable on conviction to a fine not exceeding
five hundred dollars.

81. Where any goods are, with the permission of the proper

officer, stored in a transit shed or a Customs area pending

exportation or transhipment or while in transit—

(a)
the goods shall be subject to such rent and other

charges as may be prescribed; and

(b)
notwithstanding section 17, the goods shall be stored
at the risk of the owner.

82. (1) Where any goods are liable on export to any duty,

the amount of such duty shall be stated on the export entry of the

goods.

(2)
Goods liable on export to any duty shall not be

exported until the export duty has been paid or security therefore

given to the satisfaction of the proper officer.

(3)
Where any goods liable on export to any duty are

brought to any Customs airport, Customs area, or other place, to be

put on board any aircraft or vessel and, on examination by the

proper officer, are found not to agree with the particulars of the

entry, or application for shipment relating thereto, the owner of such

goods commits an offence and any goods in respect of which such

offence has been committed shall be liable to forfeiture.

(4)
Subject to the provisions of any law in force in a

Partner State, export duty shall not be levied on the exportation from
the Partner State of any goods grown, produced, or manufactured, in

another Partner State; and such goods shall on exportation, be

subject at the place of exportation only to the export duty,

restrictions and conditions imposed under the law of the Partner

State in which they were grown, produced, or manufactured.

Departure Overland

83. (1)
A person in charge of a vehicle, departing overland

from a Partner State shall not, whether or not such vehicle is

conveying goods and whether or not such goods are dutiable, except

where otherwise permitted by the proper officer, cause or allow the

vehicle to depart from a Partner State at any place other than at a

port appointed under section 11, and before departing shall-

Export goods
stored at
risk of
owner.

Goods

liable to
export duty.

Vehicles
departing
overland.

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(a)
report his or her intended departure to the officer

stationed at the Custom house nearest to the point

at which he or she proposes to cross the frontier;

(b)
furnish on the prescribed form such information as

may be required concerning the vehicle or any

such goods;

(c)
fully and immediately answer all relevant questions
put to him or her by the proper officer;

(d)
produce any consignment notes or other relevant

documents demanded of him or her by the proper

officer;

(e)
save as otherwise provided in the Customs laws,

make due entry of the vehicle and of any such

goods.

Departure
overland
otherwise
than by
vehicle.

(2) Vehicles or goods to which this section applies shall

not, except under and in accordance with the terms of any

permission granted by the proper officer, be removed across the
frontier until after due entry thereof has been made.

(3)
A person who contravenes this section commits an

offence and any goods in respect of which such offence has been

committed shall be liable to forfeiture.

84.
(1) A person departing overland from a Partner State

shall, if he or she has any goods in his or her possession, before

crossing the frontier—

(a)
report his or her intended departure to the proper
officer stationed at the Customs house nearest to

the point at which he or she proposes to cross the

frontier;

(b)
furnish on the prescribed form such information

as may be required concerning any such goods;

(c)
fully and immediately answer all relevant

questions put to him or her by the proper officer;

(d)
produce all consignment notes or other relevant

documents demanded of him or her by the proper

officer;

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(e)
save as otherwise provided in Customs laws,

make due entry of any such goods.

(2)
The proper officer may stop and question any

person, whether or not he or she has goods in his or her

possession, appearing to be about to depart overland from a

Partner State, and that person shall fully and immediately answer
all such relevant questions concerning his or her movements and

any goods in his or her possession as may be put to him or her.

(3) Goods to which this section applies shall not, except

under and in accordance with the terms of any permission

granted by the proper officer, be removed across the frontier until

after entry of the goods has been made.

(4)
The Commissioner may, subject to such conditions

as may be specified, exempt any person or class of persons from
the provisions of this section.

(5)
A person who contravenes any of the provisions of

this section commits an offence and any goods in respect of

which such offence has been committed shall be liable to

forfeiture.

Goods in Transit or for Transhipment

85. (1)
The Commissioner may allow imported goods that

are entered for transit or transhipment, to be removed under

Customs control without payment of import duties, subject to

such conditions as the Commissioner may prescribe.

(2)
Where goods are entered under subsection (1) the

Commissioner may require the owner of such goods to furnish

security in the prescribed form and in such amount as the

Commissioner may deem fit.

(3) Subject to any regulations, the provisions of this Act

relating to the importation, prohibition, entry, examination,

landing, and exportation, of goods shall, so far as they are

applicable, apply to goods in transit to a foreign port.

(4)
The provisions of this Act relating to the

importation, prohibition, declaration, examination, landing,

warehousing, and exportation, of goods shall, so far as they are

applicable, apply to goods transhipped form the aircraft or vessel
in which they are imported to the aircraft or vessel in which they
are exported.

Treatment
of goods
under transit
and tran-
shipment.

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Control of
entry.

Termination of transit procedure.

86.
The Commissioner, may in the public interest or for the

protection of public morality, safety, health or hygiene, or animal

or plant health prohibit, restrict or otherwise control the entry of

certain goods or means of transport from entering a Partner State.

87.
Transit may be terminated by presenting the goods and

the relevant entries at the office of destination within the time

limit specified by the Commissioner, without the goods having
undergone any change and without having been used, and with

the Customs seals, fastenings and identification marks intact.

PART VI

DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS

Clearance
required for
departure to foreign port.

Grant of
clearance.

88.
(1) An aircraft or vessel, whether laden or in ballast,

shall not depart from any port or place in a Partner State to any

foreign port unless a certificate of clearance has been granted in

respect of such aircraft or vessel.

(2) The master or agent of any aircraft or vessel which

departs from any port or place within a Partner State in

contravention of subsection (1) commits an offence.

89.
(1) The
master or agent of every aircraft or vessel,

whether laden or in ballast, proposing to depart to any foreign

port shall apply to the proper officer for a certificate of clearance.

(2)
Where application for a certificate of clearance is

made, then the proper officer shall not grant such certificate of

clearance until he or she is satisfied that all the provisions of this
Act in relation to the aircraft or vessel, its cargo, stores, baggage,

crew, and passengers, have been complied with:

Provided that the proper officer may, by reason of the

provisions of any other law, refuse to grant such certificate of
clearance notwithstanding that he or she may be satisfied that

this Act has been complied with.

(3)
Where the master or agent of any aircraft, or of any

vessel of less than two hundred and fifty tons register, makes

application for a certificate of clearance, then he or she shall at

the same time—

(a)
deliver to the proper officer an outward manifest

on the prescribed form and in the prescribed

manner;

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(b)
produce to the proper officer all such documents

as the proper officer may require relating to such

aircraft or vessel and its cargo, stores, baggage,

crew, and passengers;

(c) answer all questions which the proper officer may

ask relating to such aircraft or vessel and its

cargo, stores, baggage, crew, and passengers.

(4)
Where the master' or agent of any vessel of two

hundred and fifty tons register or more makes application for a

certificate of clearance, then the proper officer may grant such
clearance subject to an undertaking by such master or agent to

deliver to the proper officer, ,within twenty-four hours of the

grant of such certificate of clearance, the outward manifest of

such vessel in the prescribed form and in the prescribed manner,

and to answer all such questions as he or she may be asked

relating to such vessel, its cargo, stores, baggage, crew, and

passengers.

(5)
Where any aircraft or vessel proposes to depart to a

foreign port in ballast, then such aircraft or vessel shall be

cleared in ballast, that is to say, the words "in ballast" shall be

written in those parts of the forms relating to such aircraft or

vessel which contain provisions for the particulars of its cargo;

and for the purpose of this subsection, an aircraft or vessel shall

be deemed to be in ballast when such aircraft or vessel carries, in

addition to the crew and its stores, only passengers and their

bona fide personal baggage.

(6) The proper officer may permit the master or agent of

any aircraft or vessel to amend any obvious error in the outward

manifest, or to supply any omission which, in the opinion of the

proper officer, results from accident or inadvertence, by

furnishing an amended or supplementary outward manifest in the
prescribed manner.

(7)
Where any certificate of clearance has been granted

but the aircraft or vessel in respect of which it was granted has

not left the limits of the port in which it was granted, then the

proper officer may inform, either orally or in writing, the master

of such aircraft or vessel that such certificate of clearance has

been cancelled and may require the return of such certificate, and

thereupon such certificate shall be deemed never to have been

granted.

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Clearance
certificate to
be

produced.

Deficiency
or surplus in
cargo or
stores.

Aircraft or vessel to
bring to at
boarding
station.

(8) A master or agent who contravenes any undertaking

given under subsection (4), or who refuses to return any

certificate of clearance when required to do so under subsection

(7), commits an offence.

90.
(1) An officer may board any aircraft or vessel in a

Partner State after clearance and require the master thereof to

produce such certificate of clearance and to answer any

questions relating to such aircraft or vessel, its cargo, stores,

baggage, crew, and passengers.

(2) The master of any aircraft or vessel who fails to produce

such certificate of clearance on demand commits an offence.

91.
(1) Where, on any aircraft or vessel being boarded by

the proper officer, any goods or stores which are not contained in

the manifest of such aircraft or vessel are are found on such

aircraft or vessel, then the master thereof commits an offence and

any goods in respect of which such offence has been committed

shall be liable to forfeiture.

(2)
Where, on any aircraft or vessel being boarded by

the proper officer, any goods which were reported on the arrival

of such aircraft or vessel as remaining on board for other ports in

a Partner State, or for re-exportation, or as stores, or which after

arrival were put on board for removal under bond to another port

in a Partner State, or for exportation or use as stores, are not on

board, due allowance being made in the case of stores for any

goods which might fairly have been consumed or used, then the
master of such aircraft or vessel commits an offence.

(3)
Where, on any aircraft or vessel being boarded by

the proper officer after its return to a Partner State from a voyage
to a foreign port, any goods which on the previous arrival of such

aircraft or vessel were reported as stores or were then put on

board as stores are not on board, due allowance being made for
any goods which might fairly have been consumed or used, the

master of such aircraft or vessel commits an offence and shall be

liable to a fine of ten percent of the value of the goods and to pay

the duties on the deficiency of the goods at the rate chargeable

upon importation of similar goods.

92.
(1) The master of every aircraft or vessel departing to a

foreign port shall bring to, at the boarding station for the purpose of
disembarking any officer on such aircraft or vessel, or for any other

purpose of this Act, or when required so to do by the proper officer.

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(2) A master of an aircraft or vessel who contravenes

this section commits an offence.

PART VII

IMPORTATION AND EXPORTATION BY POST

93.
(1) This Act shall apply to the importation, exportation,
Application

and carriage coastwise, of postal articles:

of Act to

Postal
articles.

Provided that-

(i)
postal articles may be entered at such place and in

such manner as the Commissioner may direct;

(ii)
any provision of this Act may, in its application to

postal articles, be modified or adapted by

regulations.

(2)
An officer, or any officer in the service of the Post

Office, who, in the performance of any duty under this Act,

examines or seizes any postal article shall be subject in all

respects to this Act and such article shall be dealt with in

accordance with this Act.

(3)
This section shall be in addition to, and not in

derogation of any law on postal services in the Partner States.

94.
In the case of goods—

(a)
imported by post, the time of entry of such goods for

home consumption shall, except in the case where

actual entry is required, be deemed to be the time

when the duty on the goods is assessed by the

proper officer;

(b)
exported by post, the time of entry of the goods for

export shall be deemed to be the time of the

posting of the goods.

95.
The Commissioner may allow registered courier

companies to land, store and enter goods under customs control

subject to such conditions as may be prescribed by regulations.

Time of entry of
postal
articles.

Registered
courier
companies
to land,
store, etc.

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PART VIII

CARRIAGE COASTWISE AND TRANSFER OF GOODS

Power to
prohibit and restrict
carriage
coastwise
and transfer.

96.
(1) The Council may, by order published in the Gazette,

provide that the carriage coastwise or transfer of any goods, or

class of goods—

(a)
is prohibited either generally or in relation to a

Partner State, and thereupon such goods shall, for

the purpose of carriage coastwise or transfer; be

prohibited goods;

(b)
is prohibited, save in accordance with any

conditions regulating their carriage coastwise

or transfer, either generally or in relation to a

Partner State, and thereupon such goods shall, for

the purpose of carriage coastwise or transfer, be

restricted goods.

(2) The Council may, by order published in the Gazette—

(a)
provide that the carriage coastwise within a

Partner State of any goods or class of goods shall

be prohibited save in accordance with such

conditions as may be specified in such order;

(b)
limit in respect of a Partner State the application

of any order made under subsection
(1)
in respect

of all or any of the goods specified therein, and

thereupon within a Partner State and in respect of

such goods the provisions of this Act shall apply

as if such goods are or are not, as the case may be,

included in any order made under subsection
(1).

(3) Subject to this Act and to any order made under this

section, where any goods are prohibited goods or restricted

goods in relation to importation or exportation, they shall also be

prohibited goods or restricted goods, as the case may be, in

relation to carriage coastwise or transfer.

(4) Where, under any law in any of the Partner States,

the carriage coastwise or transfer within the Partner State is

prohibited or restricted, then such goods shall be deemed to be

prohibited goods or restricted goods, as the case may be, in

relation to their carriage coastwise or transfer within that Partner

State.

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Meaning of
carriage
coastwise
and transfer.

97. (1) Subject to section 98, all goods conveyed by sea or

air, from any part of a Partner State to another part thereof shall

be deemed to be carried coastwise, and any aircraft or vessel

conveying such goods by air or by sea shall be deemed to be a

coasting aircraft or coasting vessel, as the case may be.

(2)
All goods, including locally grown or locally

produced goods, conveyed by any means from any place in a

Partner State to any place in another Partner State shall be

deemed to be goods transferred and such goods shall be subject

to regulations made under this Act.

(3)
For the purposes of this section, the conveyance of

goods by sea shall be deemed to include conveyance by inland

waters:

Provided that this subsection shall not apply to goods in

transit or for transhipment nor to goods entered for warehousing,
nor to goods consigned directly from a foreign place to a Partner
State other than that at which the aircraft or vessel conveying the
goods first arrives.

98. (1) When any aircraft or vessel carrying cargo arrives at a

port in a Partner State from a foreign place, the proper officer may

permit such aircraft or vessel to carry goods coastwise from such

port to another port within a Partner State, or to carry goods on

transfer from such port to a port in another Partner State, upon the
presentation by the master of an entry as set out in section 100.

(2)
Where under subsection (1) an aircraft or vessel

conveys goods from one port in a Partner State to another port in

the same Partner State, such an aircraft or vessel shall not by
virtue thereof be deemed to be a coasting aircraft or coasting

vessel within the meaning of this Act.

(3)
When any goods are carried coastwise or are transferred

under the provisions of this section, then the loading, unloading and
delivery of the goods shall be subject to any regulations and to such

conditions as the Commissioner may impose.

Carriage coastwise or
transfer in
an aircraft

or vessel
from

foreign port.

99.
(1) Save with the written permission of the proper officer
Loading,

and subject to such conditions as the proper officer may
etc. of
coastwise

impose—

and transfer
cargo.
(a)
goods shall not be loaded, on or unloaded from,

any aircraft or vessel for carriage coastwise at any

time whatsoever, except as prescribed by the

Commissioner;

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(b)

goods for carriage coastwise or transfer shall not

be unloaded from or loaded on to any aircraft or
vessel except at an approved place of loading or

at a sufferance wharf:

Transire
required for
departure coastwise
and transfer.

Provided that goods may be unloaded from any
such aircraft or vessel, or loaded on to any such

aircraft or vessel, on to or from any other vessel

or vehicle used for the purpose of the carriage of

goods between such aircraft or vessel and an

approved place of landing or sufferance wharf;

(c)
all goods which have been unloaded or landed

from a coasting vessel or a coasting aircraft shall,

if the proper officer so requires, be conveyed

forthwith to a Customs area or transit shed;

(d)
all goods which have been transferred by road

shall, if the proper officer so requires, be

conveyed forthwith, to a Custom house or to such

other place as the proper officer may direct.

(2) A person who contravenes this section, or any of the

conditions which may have been imposed by the proper officer,

commits an offence and shall be liable on conviction to a fine not

exceeding two hundred and fifty dollars; and any goods in respect of

which such offence has been committed, and any vehicle in which

such goods were transferred shall be liable to forfeiture and any

coasting aircraft or coasting vessel in relation to which such offence

has been committed may be seized and detained until the fine is paid.

100. (1) Coasting aircraft or coasting vessel, or any aircraft

or vessel which is carrying goods coastwise or goods for transfer

in accordance with section 98, shall not depart from any port or

place within a Partner State unless transire has been granted by

the proper officer.

(2) The master or agent of any aircraft or vessel to

which subsection (1) applies intending to depart coastwise or

carrying goods for transfer, shall deliver to the proper officer an

account in triplicate on the prescribed form containing the

particulars of all cargo taken on board for carriage coastwise or

for transfer; and the original thereof, dated and signed by the

proper officer, shall constitute the grant of transire for the

carriage of the goods specified therein and shall, in the case of a

coasting aircraft or coasting vessel, be the certificate of clearance

for such aircraft or vessel for the coastwise voyage.

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(3) A master or agent who contravenes this section, or who
delivers an account of which any of the particulars contained therein

is false, commits an offence and shall be liable on conviction to a

fine not exceeding five hundred dollars and the coasting aircraft or

coasting vessel in relation to which such offence has been

committed may be seized and detained until the fine is paid.

101. (1)
The master or agent of any aircraft or vessel arriving
at a port or place within a Partner State carrying goods coastwise

or goods for transfer—

(a)
shall forthwith deliver the transire to the proper

officer of that port or place;

(b)
shall not, save with the permission of the proper

officer and subject to such conditions as the

proper officer may impose, permit any goods to

be unloaded before the delivery of the transire:

Provided that in the case of a vessel of two

hundred and fifty tons register or more, such
transire may be delivered within twenty-four

hours of arrival and the goods may be unloaded

therefrom before the delivery of such transire.

(2) A master or agent who contravenes this section

commits an offence and shall be liable to a fine not exceeding

five hundred dollars and any goods in respect of which such

offence has been committed shall be liable to forfeiture, and the

coasting aircraft or coasting vessel in relation to which such

offence has been committed may be seized and detained until the
fine is paid.

102. (1)
Notwithstanding any provision of this Act, the

Commissioner may permit any coasting aircraft or coasting vessel

to be loaded, unloaded, and cleared, subject to such conditions as
the Commissioner may in any particular case impose.

(2) The master or agent of any coasting aircraft or

coasting vessel who contravenes any conditions imposed by the

Commissioner under this section commits an offence and shall

be liable to a fine not exceeding one thousand five hundred

dollars and any goods in respect of which such offence has been

committed shall be liable to forfeiture, and the aircraft or vessel

in relation to which such offence has been committed may be

seized and detained until the fine is paid.

Transire to
be delivered
on arrival.

Power of
Commissioner
to vary
procedure.

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Entry
outwards of
aircraft,

etc.,
carrying
goods
coastwise.

Coasting
vessel, etc.
not to
deviate
from

voyage.

Examination
of coasting
vessel and
goods.

103.
The Commissioner may, subject to such conditions as

he or she may impose, permit the master or agent of any aircraft

or vessel carrying any goods coastwise to enter outwards such

aircraft or vessel and to enter any goods carried coastwise therein
for exportation without discharging such goods.

104.
The master or agent of any coasting aircraft or coasting

vessel—

(a)
which deviates from its voyage, unless forced to do

so by circumstances beyond the control of the

master or agent, the proof whereof shall lie on the

master or agent; or

(b)
which, having deviated from its voyage or having

taken on board any wreck or other goods or

discharged any goods in the course of a voyage
from one part of the Partner States to another,

does not forthwith proceed directly to the nearest

port in the Partner States and explain the

circumstances thereof to the satisfaction of the

proper officer and deliver any such wreck or other
goods taken on board to the proper officer,

commits an offence and any goods in respect of which such

offence has been committed shall be liable to forfeiture, and the

aircraft or vessel in relation to which such offence has been

committed may be seized and detained until the fine is paid.

105. (1)
An officer may go on board any coasting aircraft or

coasting vessel in any port or place in a Partner State or at any period

of the voyage of such aircraft or vessel, and search such aircraft or
vessel and examine
all
goods on board such aircraft or vessel.

(2)
Where any such officer goes on board any coasting

aircraft or coasting vessel he or she may require the master or

agent thereof to answer any questions concerning the aircraft or

vessel, its cargo, stores, baggage, crew, and passengers, and to

produce any books and documents which are, or should be on

board the aircraft or vessel.

(3)
An officer may examine any goods which have been

unloaded from any aircraft or vessel after carriage coastwise or

which are brought to any port or place to be loaded onto any

aircraft or vessel for carriage coastwise in a Partner State; and for

the purposes of the examination the officer may require the

owner of the goods to unpack or open and to repack the goods at
the expense of the owner.

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(4)
A master who

(a)
refuses to answer any question or to produce any

books or documents as required by an officer

under subsection (3); or

(b)
makes any incorrect reply to any such question,

commits an offence and shall be liable on

conviction to a fine not exceeding two hundred

and fifty dollars and the aircraft or vessel in

relation to which the offence has been committed
may be seized and detained until the fine is paid.

PART IX

PROVISIONS RELATING TO SECURITIES

106.
The Commissioner may require any person to give commiss-

security for the due compliance by that person with this Act and
ioner may

require

generally for the protection of the Customs revenue; and,
security.

pending the giving of such security in relation to any goods

subject to Customs control, the Commissioner may refuse to

permit delivery or exportation of such goods or to pass any entry
in relation thereto.

107.
(1) Where any security is required to be given under this

Act, then that security may be given to the satisfaction of the

Commissioner either—

(a)
by bond, in such sum and subject to such conditions

and with such sureties as the Commissioner may

reasonably require; or

(b)
by cash deposit; or

(c)
partly by bond and partly by cash deposit.

(2)
Where any security is required to be given under this

Act for any particular purpose then such security may, with the

approval of the Commissioner be given to cover any other

transactions which the person giving the security may enter into
within such period as the Commissioner may approve.

(3)
All bonds required to be given under this Act shall

be so framed that the person giving the bond, and any surety

thereto, is bound to the Commissioner for the due performance

of the conditions of that bond; and any such bond may, unless

sooner discharged by the due performance of the conditions

General provisions
relating to
giving of
security.

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thereof, be discharged by the Commissioner on the expiration of

three years from the date thereof, but without prejudice to the

right of the Commissioner to require fresh security.

(4) Where any bond given under this Act is discharged,

then the Commissioner shall cause such bond to be cancelled and

an endorsement to that effect made thereon.

Provisions
relating to
sureties.

Enforcement
of bond.

108.
(1) Without prejudice to any rights of a surety to any

bond given under this Act against the person for whom he or she

is surety, a surety shall, for all the purposes of any bond, be

deemed to be the principal debtor and accordingly the surety

shall not be discharged, nor his or her liability affected, by the

giving of time for payment, or by the omission to enforce the

bond for any breach of any conditions thereof, or by any other

act or omission which would not have discharged the bond if he

or she had been the principal debtor.

(2) If a person being a surety

(a)
dies; or

(b) becomes bankrupt or enters into any arrangement

or composition with, or for the benefit of, his or

her creditors; or

(c)
departs from a Partner State without leaving

sufficient property therein to satisfy the whole

amount of the bond;

(d)
otherwise ceases to have capacity to honour the

surety, the Commissioner may require the person
giving the bond to enter into fresh security.

109.
(1) Where the conditions of any bond have not been

complied with the Commissioner may by notice in writing

require the person who has given security under it to pay to him

or her the amount of the security within fourteen days of the

notice; and on failure to comply with the notice, the

Commissioner may enforce payment of the security as though it

were duty due and unpaid.

(2) Nothing in this section shall, unless the

Commissioner otherwise allows, discharge the person who has

given security under section 108 from the obligations entered

into by him or her under this Act or under any other law.

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PART X

DUTIES

Liability to Duty

110.
(1) Shall be paid on goods at the rate and in the

circumstances specified in the Protocol.

(2) Where under the provisions of the appropriate

legislation goods are liable to duty on leaving a Partner State,

whether or not such goods are intended for exportation from a

Partner State, this Act shall apply as if such goods on so leaving
the Partner State were exported.

111.
(1)
Goods originating from the Partner States shall be

accorded Community tariff treatment in accordance with the

Rules of Origin
,
provided for under the Protocol.

(2) Customs shall require production of a Certificate of

Origin and other documents as proof of origin on goods referred

to in subsection
(1)
above.

Rates etc.
of duty.

Community
tariff
treatment.

112.
(1) Preferential tariff treatment shall be applied to
Preferential

tariff
goods—

treatment

under

(a)
imported under the COMESA and SADC
COMESA

arrangements in the Partner State as prescribed in
and SADC.

the Partner States' legislation;

(b)
imported under any other tariff arrangement that

may be approved by the Council.

(2) Preferential tariff treatment shall not be applied to

goods referred to in subsection
(1) (a)
after 31st December,

2008.

113.
Subject to the provisions of the Customs laws, goods

remaining on board and exported in the aircraft or vessel in

which they were imported, whether as stores or otherwise, shall

be exempt from liability to import or export duties.

114.
(1)
Duty shall not be charged on the goods listed in Part
A of the Fifth Schedule to this Act, when imported, or purchased

before clearance through the Customs, for use by the person

named in that Part in accordance with any condition attached

thereto as set out in that Part;

Exemption
from duty
of goods
remaining
on board.

Exemptions regime.

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(2) Duty shall not be charged on the goods listed in Part

B
of the Fifth Schedule to this Act when imported in accordance

with any condition attached thereto as set out in that Part.

(3) The Council may by notice in the Gazette amend the

Fifth Schedule.

Exemption
from import
duty of
goods

entered for
exportation,
etc.

Exemption from import
duty of
certain re-
imports.

115.
Subject to the provisions of the Customs laws, goods

entered under bond—

(a) for exportation, for re-exportation, for transhipment,

or in transit; or

(b)
for use as stores for aircraft or vessel, and proved to

the satisfaction of the Commissioner to have been

duly exported or used as such stores, as the case

may be;

shall be exempt from liability to import duties.

116.
(1) Subject to the provisions of the Customs laws,

where any goods which are liable to import duty have been

exported from and are subsequently re-imported into a Partner

State, then, the Commissioner if satisfied—

(a)
that any import duty to which the goods were liable

prior to their exportation has been paid and

either-

(i)
duty drawback or refund of such import duty

was not allowed on exportation; or

(ii)
if allowed, such duty drawback has been

repaid to the proper officer; and

(b)
that such goods have not been subject to any process

after being so exported, or, if so subjected to any such

process, that their form or character has not been

changed and that such goods at the time of re-

importation are not liable to duty ad valorem;
and

(c)
that the owner of such goods prior to such

exportation gave notice of the exportation in

writing to the proper officer and produced the

goods for inspection by him or her at the port or

place from which they were exported the goods

shall, save as otherwise provided in the Customs

laws, be exempt from liability to import duties:

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Provided that the Commissioner may in any particular

case direct that this section shall apply to any goods

notwithstanding that paragraph
(c)
has not been complied with if

the Commissioner is satisfied that a failure so to direct would

involve hardship.

(2) In the case of any goods to which subsection (1)

would apply but for the fact that at the time of re-importation

liable to duty, such goods shall on re-importation be chargeable

with duty as if the value of such goods were only the amount of

the increase in value attributable to any such process; and for the

purpose of ascertaining such increase in value, any sum paid for

the execution of any such process shall, unless the

Commissioner in his or her discretion otherwise directs, be taken

to be the amount of such increase.

117.
(1) Subject to the provisions of the Customs laws, goods
Exemption

imported in accordance with this section for a temporary use or from import

duty of

purpose only shall be exempt from liability to import duties.

temporary

imports.

(2) Goods shall not be exempt from liability to import

duties under this section unless the proper officer has given

permission for such importation; and the proper officer shall not
give such permission—

(a)
unless he or she is satisfied that the goods are

imported for temporary use or purpose only; and

(b)
unless the owner thereof has deposited, or given

security for, the amount of the import duty to

which the goods would otherwise be liable.

(3) Where the proper officer gives permission for the

importation of any goods under this section, he or she may

impose such conditions as the proper officer deems fit and such

goods shall be exported within such period, not exceeding

twelve months from the date of importation, as is consistent with

the purpose for which the goods are imported.

(4) Where the conditions of the importation of goods

have been complied with then, on the exportation of the goods

any deposit or security given under subsection (2) shall be

refunded or discharged, as the case may be.

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Derelict
goods, etc.,
liable to
duty.

Goods
imported
duty free
liable to
certain
duties on
disposal.

(5) Where the conditions of the importation of the goods

have been contravened then the goods shall become liable to

duty, as from the date of their importation and the owner shall be

required to pay duty and on payment of the duty any deposit

given under subsection (2) shall be brought into account or, if

security was given, security shall be discharged.

(6) Save where goods are allowed to remain in a Partner
State under subsection
(5)-

(a)
an importer who fails to export temporarily imported

goods at the end of the period specified in

subsection (3); or

(b)
a person who sells, alters or re-places or otherwise

modifies the goods or part thereof;

commits an offence and is liable, on conviction, to a fine equal

to twenty percent of the dutiable value and any goods which are

the subject of the offence, shall be liable to forfeiture.

(7) The Council may, by notice in the Gazette, declare

that the goods specified in the notice shall not be imported in

accordance with this section, br declare that the goods may be

imported subject to proportion of duty.

118.
Goods brought or coming into a Partner State by sea

otherwise than as cargo, stores, or baggage, carried in a vessel

shall be liable to duty and to the provisions of the Customs laws

as if they were goods imported in the normal manner; and, if any

question arises as to the origin of such goods, they shall be

deemed to be the produce of such country as the Commissioner

may on investigation determine.

119.
(1) Where any goods liable to import duty have been

imported, or purchased prior to entry for home consumption, by

or on behalf of any person, either free of import duty or at a

reduced rate of import duty and such goods are subsequently

disposed of in any manner inconsistent with the purpose for

which they were granted any relief from import duty, the goods

shall on disposal be liable to import duty at the rate applicable to
goods of that class or description at the time of disposal:

Provided that such duty on disposal shall not be payable

(in the case of a natural person) where that person dies and the

ownership of such goods is transferred by way of bequest to or

inheritance by another person.

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(2)
Where it is proposed to dispose of any goods to

which subsection
(1)
applies, then the person responsible for the
disposal of such goods shall, furnish the Commissioner with the

particulars of such proposed disposal and shall cause the duty

thereon to be paid.

(3)
A person who knowingly disposes of or knowingly

acquires any goods to which subsection (1) applies without the

import duty thereon having been paid in accordance with the

provisions of this section commits an offence.

(4)
Where any goods to which subsection
(1)
applies are

disposed of without the payment of the import duty to which

they are liable, then the goods shall be liable to forfeiture.

Computation of Duty

120.
(1) Subject to subsection (3) and section 94, import duty
shall be paid at the rate in force at the time when the goods liable

to such duty are entered for home consumption:

Provided that in the case of goods imported overland,

the time of entry of such goods for home consumption shall be

deemed to be the time when the import duty on the goods is paid.

(2) Subject to the provisions of the Customs laws and of

section 94, export duty shall be paid at the rate in force, at the

time when the goods liable to such duty are entered for export:

Provided that where any export duty is imposed, or the

rate of any existing export duty is varied, between the time goods

are entered for exportation and the time of exportation of such

goods, export duty shall be paid at the rate in force at the time of
exportation of the goods.

(3)
Where goods are entered in accordance with section

34 before the arrival at the port of discharge of the aircraft or

vessel in which such goods are imported, the import duty upon
the goods shall be paid at the rate in force at the time of arrival

of such aircraft or vessel at such port of discharge.

121.
Where any drawback is allowed under the Customs

laws according to any specified weight, measure, strength, or

value the drawback shall be deemed to apply in the same

proportion to any greater or less weight, measure, strength, or

value, as the case may be, unless specific provision is made to

the contrary in any Customs laws.

Time of
entry determines
rate of duty%

Duties, etc.
to apply
proport-
ionately.

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Determmati
On
of value
of imported
goods liable
to
ad

valorem
import duty.

122.
(1) Where imported goods are liable to import duty
ad

valorem,
then the value of such goods shall be determined in

accordance with the Fourth Schedule and import duty shall be

paid on that value.

(2)
Upon written request, the importer shall be entitled

to an explanation in writing from the proper officer as to how the

Customs value of the importer's goods was determined.

(3)
Where, in the course of determining the customs

value of imported goods, it becomes necessary for the Customs

to delay the final determination of such customs value, the

delivery of the goods shall, at the request of the importer be

made:

Provided that before granting such permission the

proper officer may require the importer to provide sufficient

guarantee in the form of a surety, a deposit or some other

appropriate security as the proper officer may determine, to

secure the ultimate payment of customs duties for which the

goods may be liable.

(4)
Nothing in the Fourth Schedule shall be construed as

restricting or calling into question the rights of the proper officer

to satisfy himself or herself as to the truth or accuracy of any

statement, document or declaration presented for customs

valuation purposes.

(5)
The Council shall publish in the Gazette judicial

decisions and administrative rulings of general application

giving
effect
to the Fourth Schedule.

(6)
In applying or interpreting this section and the

provisions of the Fourth Schedule due regard shall be taken of

the decisions, rulings, opinions, guidelines, and interpretations

given by the Directorate, the World Trade Organisation or the

Customs Cooperation Council.

(7)
The rate of exchange to be used for determining the

equivalent of a Partner State currency of any foreign currency

shall be the selling rate last notified by the Central Bank of the

respective Partner State when an entry is presented to and

accepted by the proper officer.

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The value
of goods for
export.

123. (1) The value of goods for export shall include—

(a)
the cost of the goods; and

(b)
transport and all other charges up to the time of

delivery of the goods on board the exporting

aircraft or vessel, or at the place of exit from the

Partner State.

(2)
Where the cost of the goods cannot be determined,

the cost of similar or identical goods exported from a Partner

State at about or the same time shall apply.

(3)
Where the value of the goods cannot be determined

under subsections (1) or (2) then the proper officer may

determine the value of such goods.

124.
Where the total amount of duty computed with

reference to any one customs document—

(a)
is equivalent to 1.5 dollars or less, no duty shall be

collected;

(b)
exceeds the equivalent of 1.5 dollars and includes a

fraction of a dollar the fraction shall be treated as

a complete dollar and duty shall be collected.

125. Where any goods liable to duty according to weight are

imported in any package, and the goods are intended for sale, or

are normally sold retail, in the package then, if the package—

(a)
is not marked or labelled with the net weight of

the contents; or

(b)
is not commonly sold as containing, or as reputed

to contain, a specific quantity or weight, and in

either such case, the owner of the goods is unable

to satisfy the proper officer of the correct net

weight thereof, the goods shall be liable to duty

according to the gross weight of such package

and its contents.

126.
Where any goods liable to a specific duty are imported

in any package and the goods are intended for sale or are

normally sold retail, in the package, then, if the package-

Adjustment for fractions
of a dollar.

Duty
computed
on gross
weight of
package in
certain cases.

Duty
computed on reputed
quantity in
certain cases.

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(a)
is marked or labelled as containing a specific

quantity of such goods; or

(b)
is commonly sold as containing, or as reputed to

contain a specific quantity of the goods, the

package shall be deemed to contain not less than

such specific quantity.

Commiss-ioner may
fix litre
equivalent of other
liquid

measurement.

Allowance
for tare.

Duty on
package in certain
cases.

Recovery of
duty by
distress.

127. Where any goods liable to duty according to liquid

measurement are imported in any package and—

(a)
the goods are intended for sale, or are normally

sold, in such package; and

(b)
the package is of standard capacity according to any

liquid measurement other than a liquid measurement

based on fractions or multiples of a litre,

then such package, having a capacity within such limits as

specified by the Commissioner shall be deemed to contain such

fractions or multiples of a litre.

128. For the purpose of the computation of the duty to which

any goods are liable, the Commissioner may fix the allowance

for tare which may be granted and the conditions under which

any such allowance may be granted.

129. Where any goods are imported or exported in any

package which, in the opinion of the Commissioner—

(a)
is not the normal or proper package of the goods; or

(b)
is designed for use, subsequently to such importation

or exportation, other than as a package for any

goods of the same or a similar nature,

then, subject to any provision to the contrary in the Customs

laws, the package shall be liable to duty as if it were a separate

article and shall, for all the purposes of the Customs laws be

deemed to be a separate article.

Payment, etc., of Duty

130. (1) Where any goods are liable to duty, then such duty

shall constitute a civil debt due to a Partner State and be charged

on the goods in respect of which the duty is payable; and such

duty shall be payable by the owner of the goods and may,

without prejudice to any other means of recovery, be recovered

summarily by legal proceedings brought by the Partner State.

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(2) Goods under Customs control which belong to any

person from whom duty is due, and any goods afterwards

imported or entered for export by that person, shall be subject to

a lien for such debt and may be detained by the Partner State

until such duty is paid and the claim of the relevant Partner State

shall have priority over the claims of whatever nature of any

other person upon the goods and the goods may be sold to meet

the duty due if the duty is not paid within two months after the

goods are detained.

(3) Where any duty payable to a Partner State under

subsection (1) or as penalty under this Act by a person is not paid
one month after the due date of payment, the Commissioner may

authorise distress to be levied upon the following items—

(a)
goods, chattels and effects;

(b)
material for manufacturing or plant of a factory;

(c)
premises, vehicles or other property;

(d)
animals, which are in the possession or custody of-

(i)
that person;

(ii)
his or her agent; or

(iii)
any other person on his or her behalf.

(4) The warrant of distress to be issued by the

Commissioner shall be as set out in the Sixth Schedule to this

Act.

(5) A person authorised to distrain under subsection (3)

may, if necessary break open any building or place during the

daytime with the assistance of a police officer or other person

who can lawfully give assistance.

(6) A person authorised to distrain shall keep the item

distrained at the expense of the owner for fourteen days from the

date of distress or until the amount due together with the costs

and any other charges are paid in full before the end of the

fourteen days and if payment is not effected after that period the
person authorised to distrain may sell the item.

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Agency
notices.

(7) Where an item is sold under subsection (6) the

proceeds of the sale shall be applied as follows—

(a) payment of the tax due to the relevant Partner State;

(b)
payment of any fine imposed for non-payment of the

tax, if any;

(c)
payment of the expenses or other charges for levying

of distress and for the sale.

(8) The balance of the proceeds after payment under

subsection (7), if any, shall be paid to the owner, on application

to the Commissioner within twelve months from the date of the

sale of the item.

131. (1) The Commissioner may, by written notice addressed to

any person (in this section called the agent) appoint that person to

be the agent of another person (in this section called the principal)

for the purposes of collecting duty due under this Act from the

principal where the Commissioner is satisfied that the agent—

(a)
owes or is about to pay money to the principal;

(b)
holds money for or on account of the principal;

(c)
holds money on account or some other person for

payment to the principal;

(d)
has authority from some other person to pay money

to the principal;

(e)
holds goods belonging to the principal which are

liable to duty and on which duty has not been

paid,

and the Commissioner shall in the notice specify the amount of

duty to be collected by the agent, which amount shall not exceed

the amount, or value of the goods, held or owing by the agent for

or to the principal.

(2) The Commissioner may, by notice in writing,

require any person to furnish the Commissioner within thirty

days from the date of service of the notice, with a return showing

detail of any moneys or goods which may be held by that person
from whom duty is due under this Act.

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(3)
This section shall apply to an agent appointed as

though he or she were a duly authorised agent acting on behalf

of the owner.

(4)
An agent who is appointed under subsection
(1)
and

who claims to be, or to have become unable to comply with the

notice for any reason shall notify the Commissioner accordingly

in writing stating the reasons for his or her inability, and the

Commissioner may accept, amend or reject the notification as

the Commissioner may deem fit.

(5)
Where an agent fails to remit any amount of duty

specified in the notice addressed to him or her within thirty days

of the date of service of the notice on him or her, or, of the date

on which any moneys came into his or her hands or become due
by him or her to his or her principal, whichever is the earlier and

he or she has not complied with subsection (4) then, the

provisions of this Act relating to the collection and recovery of

duty shall apply as if it were duty due and payable by him or her

from the date when such duty should have been paid to the

Commissioner.

(6)
An agent who has made payment of duty under this

section shall for all purposes be deemed to have acted therein

with the authority of his or her principal and of all other persons

concerned, and shall be indemnified in respect of that payment

against any proceedings civil or criminal and all process, judicial

or extra judicial, notwithstanding any provisions to the contrary

in any written law, contract or agreement.

(7)
A person who, in giving a notification under

subsection (4), wilfully makes any false or misleading statement,

or wilfully conceals any material fact, commits an offence and

shall be liable on conviction to a fine not exceeding two

thousand five hundred dollars or to imprisonment for a term of

not more than three years or to both.

132.
(1) Where a person, being the owner of land or

buildings situated in any Partner State, fails to pay any duty or

other sum of money due and payable under this Act, the

Commissioner may by notice in writing inform that person of his

or her intention to apply to the Registrar of Lands for the land or

buildings to be the subject of security for the duty or other sum

of an amount specified in the notice.

Security on property for
unpaid duty,
etc.

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(2)
If a person on whom a notice has been served under
this section fails to pay the whole of the amount specified in the

notice within thirty days of the date of service thereof, the

Commissioner may by notice in writing direct the Registrar of
Lands that the land or buildings, to the extent of the interest of
that person therein, be the subject of security for duty or other
sum of a specified amount, and the Registrar of Lands that the

land or buildings, to the extent of the interest of that person

therein, be the subject of security for duty or other sum of a

specified amount, and the Registrar shall, without fee, register

the direction as if it were a mortgage over or charge on the land
or buildings and thereupon the registration shall, subject to any

prior mortgage or charge, operate while it subsists in all respects

as a legal mortgage or charge to secure the amount payable.

(3)
The Commissioner shall, upon the payment of the

whole of the amount secured under subsection (2), by notice in

writing to the Registrar of Lands, cancel the direction made

under that subsection and the Registrar shall, without fee, record
the cancellation.

Effect of
obligation
to pay duty.

Effect of
alteration in
classificatio
n of goods.

133.
(1) Where any obligation has been incurred, whether by

bond or otherwise, for the payment of any duty, then such

obligation shall be deemed to be an obligation to pay all duties

which are or may become payable or recoverable under the

provisions of this Act.

(2) Where the Commissioner is satisfied that the whole

or any part of duty or tax due under this Act from any person

cannot be effectively recovered by reason of—

(a) impossibility, or undue difficulty, or

(b) excessive cost of recovery, he or she shall notify the

Council in writing, who shall consider the matter,

and with the approval of the East African

Legislative Assembly, remit or write off in whole

or in part the duty.

134.
Where any practice or method of procedure of the

Customs approved by the Commissioner or arising from a ruling
by the Directorate or the Customs Co-operation Council relating

to the classification or enumeration of any goods for the

purposes of the liability to duty is altered with the result that less

duty is thereafter charged on goods of the same class or

description, no person shall become entitled to any refund of any

duty paid before such alteration took effect.

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Short levy
or
erroneous
refund.

135.
(1) Where any duty has been short levied or erroneously

refunded, then the person who should have paid the amount short

levied or to whom the refund has erroneously been made
shall,

on demand by the proper officer, pay the amount short levied
or

repay the amount erroneously refunded, as the case may be;
and

any such amount may be recovered as if it were duty to which

the goods in relation to which the amount was short levied or

erroneously refunded, as the case may be, were liable.

(2)
Where a demand is made for any amount pursuant to

sub-section (1), the amount shall be deemed to be due from the
person liable to pay it on the date on which the demand note is

served upon him or her, and if payment is not made within thirty

days of the date of such service, or such further period as the

Commissioner may allow, a further duty of a sum equal to five

percent of the amount demanded shall be due and payable by that

person by way of a penalty and a subsequent penalty of two

percent for each month in which he or she defaults.

(3)
The proper officer shall not make any demand after

five years from the date of the short levy or erroneous refund, as

the case may be, unless the short levy or erroneous refund had

been caused by fraud on the part of the person who should have

paid the amount short levied or to whom the refund was

erroneously made, as the case may be.

136.
The proper officer may, subject to such conditions as he

or she may impose, permit the owner of any goods subject to

Customs control to take samples of the goods without payment

of the duty thereon at the times the samples are taken.

Anti-Dumping and Countervailing Duties

137.
(1) The Commissioner shall on the advice of the East

African Community Committee on Trade Remedies established

under the Protocol
7

(a)
in the case of goods regarded as having been

dumped, collect anti-dumping duty;

(b)
in the case of goods in respect of which subsidy has

been granted, collect a countervailing duty; or

(c) take necessary measures in the case of any other

matters in respect of anti-dumping and

countervailing measures.

Samples
may be
taken without
immediate
payment of
duty.

Collection
of anti-dumping

and counter-
vailing
duties.

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Drawback
of duty.

(2) Notwithstanding the provisions of this Act, the anti-

dumping and countervailing duty imposed in subsection (1) shall

be chargeable in addition to any other duty chargeable on the

respective goods.

Drawback, Remission, Rebate and Refund

138.
(1) Drawback of import duty may on exportation or the

performance of such conditions as may be prescribed, be allowed

in respect of such goods, such amount, and on such conditions,

as may be prescribed.

(2) Where the owner of any goods claims, or proposes

to claim, drawback in respect of goods, then, as a condition to the

grant of such drawback, he or she shall

(a)
enter such goods in the prescribed form and in the

prescribed manner and produce such goods for

examination by the proper officer before the

exportation of the goods or the performance of

the conditions on which drawback is allowed;

(b)
make and subscribe a declaration on the prescribed

form to the effect that the conditions under which

drawback may be allowed have been fulfilled

and, in the case of goods exported or put on board

any aircraft or vessel for use as stores-

(i)
that such goods have actually been

exported or put on board for use as stores,

as the case may be;

(ii)
that such goods have not been re-imported

and are not intended to be re-imported into
the Partner State; and

(iii)
that such owner at the time of the declaration

of such goods for drawback was, and

continues to be, entitled to drawback; and

(c)
present his or her claim for drawback within a

period of twelve months from the date of the

exportation of the goods or the performance of

the conditions on which drawback may be

allowed.

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(3) Drawback shall not be allowed in respect of any

goods where—

(a)
the value of such goods for home consumption is

less than the amount of the duty drawback which
may be otherwise allowed; and

(b)
the import duty on the goods was less than one

hundred dollars.

(4) Where the proper officer is satisfied that any goods

under drawback, after being duly put on board any aircraft or

vessel for exportation or for use as stores

(a)
have been destroyed by accident on board such

aircraft or vessel; or

(b)
have been materially damaged on board such aircraft or

vessel and that such goods have, with the permission

of the proper officer, been discharged at any port or

place within a Partner State and abandoned to the

Customs, then drawback may be allowed in respect

of such goods as if such goods had actually been

exported or used as stores.

139.
Subject to Section 138 and regulations made under this

Act, drawback of import duty may be allowed on goods imported

for use in the manufacture of goods which are

(a)
exported;

(b)
transferred to a free port; or

(c) transferred to an export processing zone Provided

that-

(i)
the goods referred to in paragraphs (a), (b)

and (c) shall be a direct result of the

imported goods used in the manufacture of

such goods;

(ii)
the owner of goods shall have obtained

authorisation from the Commissioner prior

to manufacture;

(iii)
the Commissioner shall fix or agree to the

rate of yield of the operations;
.

Drawback
to be

allowed in
respect of
certain
goods.

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(iv)
upon fixing or agreeing to the rate of yield, the

description and quality and quantity of various

compensating products shall be specified;

(v)
the Commissioner shall prescribe duty

drawback coefficient applicable.

Council

may grant
remission of
duty on
goods for
manufacture.

Remission
of duty.

Rebate of
duty.

140.
(1) The Council may grant remission of duty on goods

imported for the manufacture of goods in a Partner State.

(2)
The Council may prescribe regulations on the

general administration of the duty remission under this section.

(3)
The manufacturer, and the approved quantity, of the

goods with respect to which remission is granted under this

section shall be published by the Council in the Gazette.

141.
Where any goods are lost or destroyed by accident either—

(a)
on board any aircraft or vessel; or

(b)
in removing, loading, unloading, or receiving them
into, or delivering them from, any Customs area

or warehouse; or

(c)
in any Customs area or warehouse, before the goods

are delivered out of Customs control to the owner,

then, if the Commissioner is satisfied that such

goods have not been and will not be consumed in

a Partner State, the Commissioner may remit the

duty payable in respect of the goods.

142.
(1) Where any goods imported into a Partner State are

damaged before such goods are delivered out of Customs

control, then, subject to the provisions of this section, a rebate of

the duty payable in respect of such goods may be allowed in such

amount as, in the opinion of the proper officer, is in proportion

to the damage sustained by such goods.

(2) Rebate of duty shall be allowed under this section in

respect of any goods (not being goods to which section 118

applies) except where the proper officer is satisfied that the

carrier or insurer of the goods has made an allowance to the

owner in respect of the damage; and in no case shall the rebate

exceed such proportion of the duty as the amount of the

allowance so made bears to the value, calculated in accordance

with section 122, of the undamaged goods.

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143.
(1) Subject to section 144 and to such conditions as the

Commissioner may impose, where it is shown to the satisfaction

of the Commissioner—

(a)
that goods were imported in pursuance of a contract

of sale and that the description, quality, state or

condition of the goods was not in accordance with

the contract or that the goods were damaged

before the goods were delivered out to Customs

control: and

(b)
that the importer with the consent if the seller has

either—

(i)
returned the goods unused to the seller and

for that purpose complied with the

provisions of section 75 as to entry in like

manner as if they had been goods to which
that section applies; or

(ii)
destroyed the goods unused, the

Commissioner shall refund any Customs

duty paid on the importation of the goods.

(2)
Repayment of duty shall not be granted under

subsection (1) unless the person claiming the repayment presents

a claim within a period of twelve months from the date of the

payments of the duty.

(3)
Nothing in this section shall apply to goods imported

on approval, or on sale or return, or other similar terms.

144.
(1) Subject to any regulations, the Commissioner shall

refund any Customs duty paid on the importation of the goods

(a)
of any import duty, or part thereof which has been

paid in respect of goods which have been

damaged or pillaged during the voyage or

damaged or destroyed while subject to Customs

control;

(b)
of any import or export duty which has been paid in

error.

(2) Refund of import or export duty or part thereof, shall

not be granted under subsection (1) unless the person claiming

such refund presents such claim within a period of twelve

months from the date of the payment of the duty.

Repayment of Customs duty when goods are
returned or
destroyed
by fire.

Refund of
duty.

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(3) The Commissioner shall refund any import duty

paid on goods in respect of which an order remitting such duty

has been made under this Act.

PART XI

CUSTOMS AGENTS

Licensing of
agents.

Authority of
agents.

145.
(1) The Commissioner may license persons to act as

agents for transacting business relating to the declaration or

clearance of any goods or baggage other than accompanied non-

manifested personal baggage of a person travelling by air, land

or sea.

(2)
The Commissioner shall not license any person to

act as agent under this Act unless the Commissioner is satisfied

that, that person has the capability, office equipment, a registered

office and documents to effectively transact business in

accordance with the provisions of this Act and any other

conditions as may be prescribed by regulations.

(3)
The Commissioner may refuse to issue a licence or

may by order, suspend, revoke or refuse to renew, any such

licence on the ground that the applicant or holder has been found

guilty of an offence under the Customs laws or has been

convicted of an offence involving dishonesty or fraud, or for any
other reason that the Commissioner may deem fit.

146.
(1) Where under the provisions of the Customs laws the

owner of any goods is required or authorised to perform any act

then such act, unless the contrary appears, may be performed on
his or her behalf by authorised agent.

(2) A person shall not be the duly authorised agent or

any owner unless—

(a) such person is exclusively in the employment of the

owner; or

(b)
such person is a Customs agent duly licensed as such

in accordance with this Act, and, in either case,

such person is authorised in writing by the owner,

either generally or in relation to any particular

act, to perform the act on behalf of the owner.

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(3) The proper officer may require from any person
purporting to be the duly authorised agent of any owner the

production of his or her written authority and in default of the

production of such authority the proper officer may refuse to

recognise such person as a duly authorised agent.

147.
A duly authorised agent who performs any act on behalf

of the owner of any goods shall, for the purposes of this Act, be

deemed to be the owner of such goods, and shall, accordingly, be

personally liable fol (be payment of any duties to which the

goods are liable and for the performance of all acts in respect of

1' e goods which the owner is required to perform under this Act:

Provided that nothing herein contained shall relieve the
owner of such goods from such liability.

148.
An owner of any goods who authorises an agent to act

for him or her in relation to such goods for any of the purposes

of this Act shall be liable for the acts and declarations of such

duly authorised agent and may, accordingly, be prosecuted for

any offence committed by the agent in relation to any such goods

as if the owner had himself or herself committed the offence:

Provided that-

(i)
an owner shall not be sentenced to imprisonment

for any offence committed by his or her duly

authorised agent unless the owner actually

consented to the commission of the offence;

(ii)
nothing herein contained shall relieve the duly

authorised agent from any liability to prosecution

in respect of any such offence.

PART XII

PREVENTION OF SMUGGLING

Powers of Officers

149.
(1) The master of any vessel within a Partner State shall

bring his or her vessel to, for boarding, on being signalled to do

so by any vessel in the service of the Customs and flying the

Customs flag or of the Government of the Partner State and

flying the proper ensign.

Liability of
duly

authorised
agent.

Liability of
owner for
act of duly
authorised agent.

Power to
require
vessels, etc.
to bring to.

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(2)
The master of any aircraft within or over a Partner

State shall land such aircraft on being signalled to do so by any
person in the service of the Government of a Partner State or in

the service of the Customs.

(3)
The master of any aircraft which has landed, or of

any vessel bringing to, for boarding, shall facilitate by all

reasonable means the boarding of the aircraft or vessel by the

proper officer, and shall cause such aircraft or vessel to remain

stationary for such period as the proper officer may require.

(4)
A master of an aircraft or vessel who contravenes

this section commits an offence and shall be liable

(a)
in the case of the master of a vessel of less than

two hundred and fifty tons register, to a fine not

exceeding two thousand dollars and the vessel in

respect of which such offence has been

committed shall be liable to forfeiture;

(b)
in the case of the master of an aircraft or of a

vessel of two hundred and fifty tons register or

more, to a fine not exceeding five thousand

dollars and the aircraft or vessel in respect of

which such offence has been committed may be

seized and detained until the fine is paid or

security therefor given.

Power to
require
vessel, etc. to depart.

150.
(1) The master of any aircraft or vessel within or over a

Partner State shall, on being required to do so by the proper

officer, depart from a Partner State within twelve hours of such

requirement:

Provided that this subsection shall not apply in the case of

any aircraft or vessel that is registered in any of the Partner States.

(2) A master of an aircraft or vessel who contravenes

subsection (1) shall, unless prevented from complying with such
subsection by circumstances beyond his or her control, the proof
whereof shall lie on the master, commits an offence and shall be

liable—

(a)
in the case of the master of a vessel of less than

two hundred and fifty tons register, to a fine not

exceeding two thousand dollars and the vessel in

respect of which such offence has been

committed shall be liable to forfeiture;

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(b)
in the case of the master of an aircraft or of a

vessel of two hundred and fifty tons register or

more, to a fine not exceeding five thousand

dollars and the aircraft or vessel in respect of

which such offence has been committed may be

seized and detained until the fine is paid or

security given.

151.
(1) An officer while on duty may enter upon and patrol

and pass freely along any premises other than a dwelling house

or any building.

(2) An officer in charge of any aircraft, vessel, or

vehicle, employe in the prevention of smuggling, may take such

aircraft, vessel or vehicle, to such place as he or she may

consider most convenient for that purpose, and may there keep

such aircraft, vessel or vehicle, for such time as he or she may

consider necessary for that purpose.

152. (1) An officer may, in the course of his or her duty,

board and search any aircraft or vessel within a Partner State and

may examine, lock-up, seal, mark, or otherwise secure, any

goods on such aircraft or vessel; and for the purposes of the

examination or security of any goods, such officer may require

such goods to be unloaded, or removed, at the expense of the

master of such aircraft or vessel.

(2)
An officer acting under this section who is unable to
obtain free access to any part of such aircraft or vessel, or to any

container therein, may enter such part, or open such container, in

such manner, if necessary by force, as he or she may think

necessary.

(3)
An officer boarding any vessel under this section

may remain thereon for such time as he or she may consider

necessary and the master of such vessel shall either provide such

officer with proper and sufficient foods and suitable bedding

accommodation under the deck or, with the approval of the

proper officer and subject to such conditions as he or she may
impose, pay such sum as may be prescribed in lieu thereof, and

any master who contravenes this subsection, or of any such

conditions, commits an offence and shall be liable on conviction
to a fine not exceeding one thousand dollars

(4)
A master of an aircraft or vessel-

Power to
patrol freely
and moor
vessels, etc.

I ,wer to

,11

d

c •el.
etc.,
and ,carch.

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(a)
who refuses to unload or remove any goods when

required to do so in accordance with the

provisions of this section; or

(b)
in which any goods which have been locked up,

sealed marked, or otherwise secured, in

accordance with this section are in any way

interfered with except in accordance with the

permission of the proper officer; or

(c)
in which any lock, seal, or mark, placed on any place

or goods in accordance with this section is in any

way opened, broken, or altered, commits an

offence.

Power to stop vehicle
suspected of
conveying
uncustomed goods, etc.

(5)
Where, on the search of any aircraft or vessel under

this section, any goods are found in relation to which any offence

under this Act has been committed, such goods shall be liable to

forfeiture.

(6)
An officer shall not be liable to any legal

proceedings for any action taken in good faith in accordance

with this section.

(7)
Where, on any aircraft or vessel being boarded under

this section, any goods are found therein and on such aircraft or

vessel being subsequently boarded, whether by the same or

another officer, such goods or any part thereof are no longer

therein, then, unless the master of such aircraft or vessel

accounts for such goods to the satisfaction of the proper officer,

such master commits an offence and shall be liable to a fine

equal to ten percent of the dutiable value of the goods and to

payment of the duties due thereon.

153. (1)
An officer may, if he or she has reasonable grounds

to believe that any vehicle is conveying any uncustomed goods

whether or not in transit, or being transferred from one Partner

State to another, stop and search any such vehicle; and for the

purpose of that search, that officer may require any goods in that

vehicle to be unloaded at the expense of the owner of the vehicle.

(2) An officer who is unable to obtain free access to any

place or container in the course of a search of a vehicle under this

section may open the place or container in such manner,

including by force, as the officer may deem necessary.

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(3)
A person in charge of a vehicle who refuses to stop

or to permit the vehicle to be searched in accordance with this

section commits an offence.

(4)
Where, on the search of any vehicle under this

section, any goods are found in relation to which any offence

under this Act has been committed, such goods shall be liable to
forfeiture.

(5)
An officer shall not be liable to any legal

proceedings for any action taken in good faith in accordance

with this section.

154.
(1)
A person entering or leaving a Partner State shall

answer such questions as the proper officer may put to him or her

with respect to his or her baggage and any article contained in his

or her baggage or carried with him or her.

(2) A person in charge of a vehicle containing goods

being transferred from one Partner State to another shall answer

such questions as the proper officer may put to him or her with
respect to the vehicle and the goods contained in the vehicle or

carried with him or her, and shall produce any books or

documents relating to the vehicle and the goods contained in the

vehicle, which are, or should be, carried in the vehicle.

155.
(1)
An officer may, if he or she has reasonable grounds

to believe that any person has in his or her possession, whether

upon his or her person or in his or her baggage, any uncustomed

goods, search that person; and the officer may, for that purpose,
use reasonable force.

(2)
A female shall not be searched except by a female

officer.

(3)
Where any officer informs any person that he or she

proposes to search him or her, then such person shall, if he or she

so requires, be taken forthwith before a magistrate, the

Commissioner, or any other superior officer, who may, if he or
she sees no reasonable cause for any search, order such person

not to be searched.

(4)
Where, on the search of any person under this

section, any goods are found in his or her possession, whether

upon his or her person or in his or her baggage, in relation to

which any offence under this Act has been committed, the goods

shall be liable to forfeiture.

Persons
entering or
leaving a
Partner
State to
answer
questions
concerning
baggage.

Power to
search
persons.

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(5) An officer shall not be liable to any legal

proceedings for any action taken in good faith in accordance

with this section.

Power of
arrest.

156. (1)
An officer may, if he or she has reasonable grounds

to believe that any person is committing, or has, within the past

year, committed or been concerned in the commission of, any

offence under this Act, arrest that person; and the officer may, for

such purpose, use reasonable force.

(2)
A person arrested in accordance with this section

shall forthwith be taken before a magistrate, or to a police

station, to be dealt with according to the law.

(3)
Without prejudice to the powers of a police officer

to arrest any person for an offence under this Act which is

cognisable to the police under any written law of a Partner State
for the purposes of this section the expression "officer" includes

a police officer.

(4)
An officer shall not be liable to any legal

proceedings for any action taken in good faith in accordance

with this section.

Power to
search premises.

157.
(1) A proper officer may, if he or she has reasonable

grounds to believe that there are on any premises any

uncustomed goods or documents relating to any uncustomed

goods, enter upon and search such premises by day or by night;

and for such purpose the proper officer may use all reasonable

force and may require the assistance of, and take with him or her,

another officer or a police officer.

(2) Where a proper officer enters upon any premises

accordance with this section the proper officer may

(a)
require the owner or occupier of the premises to

produce, either immediately or at a time and place

to be fixed by the proper officer, any book,

document, or thing, which the owner or occupier

is required to keep under the provisions of the

Customs laws or which relates to any imported,

exported or transferred goods, or to any goods to

be imported, exported or transferred by the owner

or occupier;

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(b)
examine and take copies of any such book or

document;

(c)
seize and detain any such book, document, or thing,
if, in his or her opinion, it may afford evidence of
the commission of any offence under this Act;

(d)
require the owner or occupier to answer the

questions relating to any book, document, or

thing, or to any declaration in any such book or

document;

(e)
require any container, envelope or other receptacle

in the premises to be opened;

(f)
at the risk and expense of the licensee, owner or

occupier, open and examine any package or any

goods or materials in the premises;

(g)
take and retain without payment such reasonable
samples of any goods or materials as he or she

may think necessary for the performance of his or
her duties;

(h)
lock up, seal, mark, or otherwise secure any such

premises, room, place, equipment, tank or

container.

(3)
Where, on the search of any premises under this

section, any uncustomed goods, or any documents relating to any

uncustomed goods, are found, the proper officer may seize and

carry away any such goods or documents.

(4)
A person, not being a proper officer, who opens,

breaks, or in any way interferes with any lock, seal, mark or

other fastening placed by an officer in accordance with the

provisions of this section on any building, room or place

commits an offence and shall be liable on conviction to a term of

imprisonment not exceeding three years or a fine not exceeding

two thousand five hundred dollars.

(5) Where the premises, room or place have been sealed

with goods therein and subsequently such goods or any part of

the goods are no longer therein, the owner or occupier commits

an offence and shall be liable on conviction to a fine equal to

twenty-five percent of the value of the goods or to imprisonment

for a term not exceeding five years.

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(6) An officer shall not be liable to any legal

proceedings for any action taken in good faith in accordance

with this section.

Search

158.
(1) Without prejudice to any other power under this Act,
warrants.

where any officer declares on oath before any magistrate that he

or she has reasonable grounds to believe that there are in any

premises any uncustomed goods or documents relating to any

uncustomed goods, then such magistrate may by warrant under
his or her hand authorise such officer to enter upon and search,

with such force as may be necessary and by day or by night, such

premises and to seize and carry away any uncustomed goods or

documents relating to any uncustomed goods found therein.

Power to
require
production of books,
etc.

(2) An officer in possession of a search warrant may

require an police officer to assist him or her in the execution of

such warrant and any police officer so required shall render

assistance accordingly.

Power to require production of books, etc.

159.
(1) Where—

(a) information has been given to the proper officer that

any goods have been, or are intended to be,

smuggled, or undervalued, or dealt with in any

way contrary to this Act; or

(b)
any thing or goods have been seized under this Act, the

proper officer may require the owner of the goods

or thing to immediately produce all books and

documents, whether in written form or on micro-

film, magnetic tape or any other form of

mechanical or electronic data retrieval mechanism

relating in any way thereto, or to any other goods
imported,

exported,

carried

coastwise,

manufactured, purchased, sold or offered for sale

by that owner within a period of five years

immediately preceding the requirement.

(2) On the production of such books or documents the

proper officer may inspect and take copies of any entries in the

books or documents; and the proper officer may seize and detain

any such book or document if, in his or her opinion, it may afford

evidence of the commission of an offence under this Act.

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PART XIII

MANUFACTURING UNDER BOND

160.
(1) The Commissioner may, on application and subject

to such conditions as the Commissioner may impose, issue a

licence in the prescribed form to any person to manufacture

goods under bond in specified premises; and the Commissioner

may refuse to issue a licence or, by notice in writing, suspend,

revoke or refuse to renew a licence on the grounds stated in the

notice.

Licensing of
bonded

factories.

(2)
Application for a licence under this section shall be

in the prescribed form.

(3)
A licence issued under subsection (1) shall be

subject to the payment of the prescribed annual fee and shall

expire on the thirty-first day of December in each year.

(4)
The Commissioner may require the person applying

for a licence to furnish such security as the Commissioner may

think appropriate as a condition to the grant of the licence and the

Commissioner may, at any time, require a licensee to furnish a

new security in a different amount or on different terms.

(5)
Premises shall not be used for manufacturing under

bond unless there is a valid licence for that purpose in relation to

such premises.

(6)
A person who uses or permits premises to be used

for manufacturing under bond without a licence, or a licensee

who uses or permits his bonded factory to be used in

contravention of the terms of his or her licence commits an

offence and shall be liable on conviction to a fine not exceeding

five thousand dollars or to imprisonment for a term not

exceeding three years or to both; and any goods in respect to

which an offence has been committed shall be liable to

forfeiture.

161.
(1) A licensee shall, before commencing to manufacture
Entry es as

of

under bond, make entry in the prescribed form and in the

premi

bonded

prescribed manner of each building, room, place and item of
factories.

plant in his or her factory which he or she proposes to use in the
manufacture or storage of raw materials or manufactured goods;

and, in each entry, he or she shall specify the purpose for which
each building, room, place or item of plant is to be used.

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Entry of
plant,
machinery,
etc. for
exportation
or for home
consump-
tion.

Manufact-
urer to
provide
facilities.

(2) A licensee shall not, in the course of manufacturing
goods under bond—

(a) make use of a building, room, place or item of plant

in relation to which entry is required under this

section unless there is, in respect thereof, a valid
entry;

(b)
effect, without prior permission of the

Commissioner, an alteration in shape, position or
capacity to a building, room, place or plant.

(3) A person who contravenes the provisions of this
section commits an offence.

162.
(1) Where a manufacturer ceases to be licensed under

section 160, the manufacturer shall enter and deliver for

exportation or for removal to another bonded factory or for home

consumption all the plant, machinery and equipment, raw

materials or manufactured goods in the bonded factory within

such time as the Commissioner may specify.

(2) Where on the expiry of the time specified by the

Commissioner under subsection (1), the plant, machinery and

equipment, raw materials or manufactured goods are not entered

and delivered in accordance with subsection (1) then the plant,

machinery and equipment, raw materials or manufactured goods shall be liable to forfeiture.

163.
(1) A manufacturer shall

(a)
provide office accommodation and just weights,

scales, measures and other facilities for

examining and taking account of goods and for

securing them as the proper officer may

reasonably require;

(b) keep a record of all types of plant, machinery and

equipment, raw materials and goods

manufactured in the factory and keep that record

at all times available for examination by the

proper officer;

(c) provide all necessary labour and materials for the
storing, examining, packing, marking, coopering,

weighing and taking stock of the goods in the

factory whenever the proper officer so requires.

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(2)
Where a manufacturer contravenes any of the

provisions of this section, the Commissioner may direct that the

manufacturer ceases operations until he or she has complied with

those provisions to the satisfaction of the Commissioner.

(3)
A manufacturer who contravenes any of the

provisions of this section or who fails to comply with any

direction given by the Commissioner under this section commits

an offence.

164. (1) All items of plant, machinery, spares and imported

raw materials for use in the manufacture of goods under bond,

shall be duly entered and delivered by a manufacturer to the

bonded factory within forty-five days and subject to such

conditions as the Commissioner may prescribe; and if the goods
described in this section are not delivered, then, as from the date

of importation, the plant, machinery, spares and raw materials
shall be liable to forfeiture, unless a satisfactory explanation is

given to the proper officer to account for any delay.

(2)
All manufactured goods shall be duly exported or

entered for home consumption within such time and subject to

such conditions as the Commissioner may impose.

(3)
A manufacturer who contravenes this section

commits an offence.

165. (1) Where goods are warehoused in a bonded factory

the Commissioner may, subject to such conditions as he may

impose, permit the name of the owner of the goods in the account

to be changed if application is made in the prescribed form and

signed by both the owner and the intended owner.

(2) Where goods warehoused in a bonded factory are to

be removed to another bonded factory, then the proper officer

shall—

(a) require the owner of the goods to deliver an entry

in the form and manner as the proper officer may

direct;

(b)
require the owner to give security in the amount

not being less than the duty chargeable on the

goods, for the due arrival and re-warehousing of

the goods within such time as the proper officer

may consider appropriate; and

Importation
of

equipment,
machinery,
raw

materials,
etc.

Provisions
relating to
goods in a
bonded

factory.

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(c)
transmit to the proper officer of the bonded factory

where the goods are to be re-warehoused an

account containing the particulars of the goods.

(3) Security given under subsection (2) shall not be

discharged unless—

(a)
the conditions attached thereto have been

satisfied; "

(b)
the full duty payable on the goods has been paid

in accordance with this Act; or

(c)
the goods are otherwise accounted for to the

satisfaction of the proper officer, and any duties

due in respect of any deficiency in the goods not

so accounted for have been paid.

(4) On arrival of the goods at the other bonded factory,
a particular account of the goods shall be taken.

Goods from
bonded
factory may
be entered
for home
consumption.

166.
(1) The Commissioner may, subject to such conditions

as he may impose and on payment of the duties due, permit

goods manufactured in a bonded factory, including waste from

the manufacturing process, to be entered for home consumption.

(2)
The value for the purpose of determining the duty on

goods removed from a bonded factory shall be determined in

accordance with section 122.

(3)
A licensee who, without the permission of the

Commissioner, disposes of, or allows to be disposed of, raw

materials or manufactured goods from a bonded factory, within

the Partner States, whether on payment or not, or any person who

acquires, keeps, conceals or has in his or her possession such raw

materials or manufactured goods from a bonded factory,

commits an offence and shall be liable on conviction to a fine of

five thousand dollars or fifty percent of the ex-factory value of

the raw materials or manufactured goods, whichever is the

higher, or to imprisonment for a term not exceeding three years
or both; and the goods in respect of which the offence has been

committed shall be liable to forfeiture.

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PART XIV

EXPORT PROCESSING ZONES AND FREEPORTS

167.
(1) Subject to the Customs laws, goods in export

processing zones or freeports, whether of foreign or of domestic

origin shall be entered for—

(a)
export after undergoing processing in an export

processing zone; or

(b)
re-export in the same state from a freeport.

(2) Goods entering an export processing zone or a
freeport shall be exempt from duty in accordance with the

Protocol.

Goods

in export processing zones or
freeports.

Removal of
goods or waste for
home

consumption.

168.
(1) The Commissioner may, subject to the Customs laws

and to such conditions as the Commissioner may impose and on

payment of the duties due, permit removal of goods from an

export processing zone or a freeeport, including waste from the

manufacturing process, to be entered for home consumption.

(2)
The value for the purpose of determining the duty on

goods removed from an export processing zone or a freeport

shall be determined in accordance with section 122.

(3)
A person who contravenes any conditions imposed

by the Commissioner under this section commits an offence and

any goods in respect of which such offence has been committed

shall be liable to forfeiture.

(4)
A person who removes goods from an export

processing zone or a freeport for home use without the authority

of the Commissioner commits an offence and shall be liable on

conviction to a fine of five thousand dollars or fifty percent of the

value of the goods, whichever is the higher, or to imprisonment

for a term not exceeding three years or both; and the goods in

respect of which the offence has been committed shall be liable

to forfeiture.

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Designated
areas in
export processing
zone or a
freeport.

Notification
to Commis-
sioner.

169.
(1) The Commissioner may designate areas in export

processing zones or in freeports in which customs formalities

shall be carried out.

(2) An export processing zone operator or a freeport

operator shall

(a)
provide office accommodation and just weights,

scales, measures and other facilities for

examining and taking account of goods and for

securing them as the proper officer may

reasonably require;

(b) keep a record of all types of plant, machinery and

equipment, raw materials and goods

manufactured in the export processing zone or a

freeport and keep that record at all times available

for examination by the proper officer;

(c) provide all necessary labour and materials for the
storing, examining, packing, marking, coopering,

weighing and taking stock of the goods in the

export processing zone or a freeport whenever the

proper officer so requires.

(3) Where an export processing zone operator or a
freeport operator contravenes any of the provisions of this

section, the Commissioner shall refer the matter to the export

processing zone authority or freeports authority which shall deal

with the matter in accordance with the Protocol and national

legislation.

170.
(1) The Commissioner shall be notified in advance of

any industrial, commercial or service activity authorised by the

operator of an export processing zone or a freeport.

(2)
The Commissioner may impose conditions on the

activities referred to in subsection (1), having regard to the nature

of the goods concerned or the requirements of customs control.

(3)
The Commissioner shall not permit any person who

does not provide the necessary guarantees of compliance with

the provisions laid down in this Act from carrying on any activity

in an export processing zone in a freeport.

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PART XV

INWARD AND OUTWARD PROCESSING

171. In this Part—

"compensating products" means products resulting

from the manufacturing, processing or repair of

goods for which the use of the inward or outward

processinz procedure is authorised;

"equivalent goods" means domestic or imported goods

identical in description, quality and technical

characteristics to those imported for inward

processing which they replace;

"inward processing" means the customs procedure

under which certain goods can be brought in a

Partner State conditionally exempted from duty

on the basis that such goods are intended for

manufacturing, processing or repair and

subsequent exportation;

"outward processing" means the customs procedure

under which goods which are in free circulation

in a Partner State may be temporarily exported for

manufacturing, processing or repair outside the

Partner State and then re-imported;

"rate of yield" means the quantity or percentage of

compensating products obtained from the

processing of a given quantity of temporary

imported or exported goods;

"re-importation in the same state" means the Customs

procedure under which exported goods may be

taken into home use free of import duties,

provided that they have not undergone any

manufacturing, processing or repairs outside a

Partner State and any sums chargeable as a result

of repayment or relief or of remission from duty

granted at exportation must be paid;

Interpretation
of Part XV.

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"replacement system" means a procedure by which an

imported product substitutes a compensating

product;

"replacement product" means a product imported to

substitute a compensating product under the

replacement system.

Inward Processing

Procedure
of

operation.

Time limit
for inward
processing.

Compens-ating

products in
inward
processing.

172.
(1)
The Commissioner shall, subject to such conditions

as the Commissioner may prescribe, allow the following goods

to be entered for inward processing in a Partner State in one or

more processing operations

(a) goods imported directly from a foreign country;

(b) goods transferred from another Partner State.

(2) Goods entered under subsection (1) shall be exempt

from duty.

(3)
The right to import goods for inward processing

shall not be limited to the owner of the imported goods but shall

extend to a contract in which a foreign consignor remains the

owner of the goods and the importer only processes the goods

under contract.

173.
(1) Compensating products shall be exported out of the

Partner State within a period of one year from the date on which
the goods were imported.

(2) The Commissioner may prescribe specific time

limits for inward processing.

174.
Compensating products

(a)
may be exported through a customs office other

than that through which the goods placed under

inward processing were imported;

(b)
may be allowed in partial consignment under

separate entries;

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(c)
may, subject to such conditions as the

Commissioner may impose, be re-exported in an

unaltered state.

Compens-
ating

products
entered for
home con-sumption.

175.
(1) The Commissioner may, subject to the Customs laws

and
to such conditions as the Commissioner may impose and on

payment of the duties, permit goods in an unaltered state or

compensating products to be entered for home consumption.

(2) Duty on goods entered for home consumption under

this section shall be determined in accordance with section 122.

(3)
A person who contravenes any condition imposed by
the Commissioner under this section commits an offence and any

goods in respect of which such offence has been committed shall

be liable to forfeiture.

176.
Subject to such conditions as the Commissioner may

impose compensating products may be obtained from equivalent

goods as a replacement of goods imported for inward processing:

Provided that the equivalent products shall be identical

in description, quality and technical characteristics as those

imported for inward processing, which they replace.

177.
(1) The Commissioner shall, where goods are for

inward processing, fix or agree to the rate of yield of the

operation by reference to the actual conditions made under

which it is effected.

(2) Upon fixing or agreeing to that rate, the description,

quality and quantity of the various compensating products shall

be specified.

(3)
In fixing the rate of yield account may be taken of

losses resulting from the nature of the goods used such as

evaporation or drying out of the goods.

Outward Processing

178.
(1) The Commissioner may authorise goods to be

exported temporarily from a Partner State as the Commissioner

may prescribe in order to undergo processing operations and the
compensating products be re-imported and be released for home
consumption with total or partial relief of duties.

Compensati ng products obtained
from

equivalent
goods.

Rate of
yield in
inward
processing.

Authoris-ation for
outward
processing
procedure.

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(2) The authorisation shall be granted—

(a)
where it is established that the compensating

products shall result from processing of the

temporary export goods;

(b) where the outward processing procedure does not
prejudice the interests of the Partner State.

Time limit
for outward
processing.

Compens-
ating

products in outward
processing.

Relief from payment of
duty.

179.
(1) Compensating products shall be imported into a

Partner State within a period of one year from the date on which
the goods were exported.

(2) The Commissioner may prescribe specific time

limits for outward processing.

180.
Compensating products

(a)
may be imported through a customs office other

than that through which the goods placed under

outward processing were exported;

(b)
may be allowed in partial consignment under

separate entries;

(c)
may, subject to such conditions as the

Commissioner may impose, be re-imported in an

unaltered state.

181.
(1) Compensating products or goods in an unaltered

state shall be granted total or partial relief from payment of duty

where such compensating products or unaltered goods are

cleared for home consumption in the name of—

(a)
an authorised person; or

(b)
any other person with the consent of the

authorised person.

(2) The total or partial relief from payment of duty

referred to in subsection (1) shall not be granted where any of the

conditions or obligations relating to the outward processing

procedure have not been fulfilled.

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(3)
Without prejudice to the generality of subsection (2),
where temporary exportation of goods is permitted and the goods

are re-imported into a Partner State within the prescribed period

of their exportation, total or partial relief from payment of duty

shall be granted where

(a)
the re-imported goods were repaired, and such

repairs could not have been undertaken in the

Partner State;

(b)
equipment or other goods were added to the

exported goods that could not be added within the

Partner State;

(c)
processing or manufacturing was done on the re-

imported goods and the goods exported were the

product of, and originated within the Partner State.

182. (1) Where goods on re-importation are liable to duty, the
value of such goods shall be the amount of the increase in value attributable to—

(a)
repairs outside the Partner State;

(b) equipment or other goods added and related work
done outside the Partner State;

(c)
processing or manufacturing done outside the

Partner State;

(d) any other costs incurred outside the Partner State.

(2) Where goods are temporarily exported for the

purpose of repair, the goods shall be released for home

consumption without payment of duty where it is established to

the satisfaction of the Commissioner that the goods were

repaired free of charge on account of contractual or statutory

obligation arising out of warranty or manufacturing defect.

(3) Subsection (2) shall not apply where account was

taken of the manufacturing defect at the time when such goods

were first released for home consumption.

Deter-
mination of
duty of re-
imported
goods.

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duty on
emergency repairs.

Replace-
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183.
The total relief from import duties shall be granted in

respect of an aircraft, vessel, train, commercial vehicle or

conveyance re-imported into the Partner State after exportation

where the returned aircraft, vessel, train, commercial vehicle or

conveyance was repaired outside the Partner State as safe return
a result of
an emergency and repairs were necessary to ensure a

to the Partner State.

184.
(1) The Commissioner may permit the use of

replacement system where the processing operation involves the

repair of goods.

(2) Compensating products arising from outward

processing procedure shall benefit from the use of a replacement

system.

(3) The Commissioner may authorise the importation of

replacement products prior to the temporary exportation of

goods to be repaired.

Provided that—

Condition
for re-importation
in the same
state.

(a)
exportation of goods shall be effected within a

period of two months from the date of entry of the

replacement products;

(b)
security shall be provided to cover the amount of
the duties payable on the replacement products.

(4)
Replacement products shall have the same tariff

classification, be of the same commercial quality and possess the
same technical characteristics as the temporary export goods had

the latter undergone the repair in question.

(5)
Where the temporary export goods have been used

before export, the replacement products must also have been

used and may not be new products.

185. (1) Goods that are re-imported shall be entitled to re-

entry free of import duties and to a refund of any duties paid on

exportation.

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Provided that—

(a)
the goods have not undergone any manufacturing,

processing or repairs;

(b)
the re-imported goods can be identified by an

officer as the goods that were exported;

(c)
any amount of duties or taxes chargeable as a

result of any repayment or remission of, or

conditional relief of any duties or any other

amounts granted on exportation are paid;

re-importation occurs within one year from the

time of exportation or such other period as may

be determined by the Commissioner.

(2)
Subject to paragraph
(b)
of subsection (1) re-

importation of goods in the same state shall be allowed where

part of the exported goods is re-imported.

(3)
The Commissioner shall not refuse the re-

importation of goods in the same state on the grounds that the

goods have been used or damaged, or have deteriorated.

186.
(1) The Commissioner shall, where goods are for

outward processing, fix or agree to the rate of yield of the

operation by reference to the actual conditions made under

which it is effected.

(2)
Upon fixing or agreeing to that rate, the description,

quality and quantity of the various compensating products shall

be specified.

(3)
In fixing the rate of yield account may be taken of

losses resulting from the nature of the goods used such as

evaporation or drying out of the goods.

PART XVI

APPLICATION OF INFORMATION TECHNOLOGY.

187.
Subject to such conditions as the Commissioner shall

prescribe, customs formalities or procedures may be carried out

by use of information technology.

(d)

Rate of
yield in
outward
processing.

Customs
formalities may be
carried out
by

information
technology.

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Users of the
Customs
computerised
system.

Access to
Customs
computerised
systems.

Cancellation
of
registration of registered
user.

188.
A person who wishes to be registered as a user of a

Customs computerised system may apply in writing to the

Commissioner who may—

(a)
grant the application subject to such conditions as

he or she may impose; or

(b)
reject the application.

189.
A person shall not access, transmit to, or receive

information from, a Customs computerised system unless that

person is a registered user of the system.

190.
Where at any time the Commissioner is satisfied that a

person who is a registered user of a Customs computerised

system has—

(a)
failed to comply with a condition of registration

imposed by the Commissioner under section 188

of this Act;

(b)
failed to comply with, or has acted in

contravention of, any conditions under the

regulations; or

(c)
been convicted of an offence under this Act

relating to improper access to or interference with

a Customs computerised system, the

Commissioner may cancel the registration of that

user.

Unauthorised
access to or
improper

use of
Customs
computerised
system.

191.
(1) A person commits an offence if he or she—

(a)
knowingly and without lawful authority by any

means gains access to or attempts to gain access

to any Customs computerised system; or

(b)
having lawful access to any Customs

computerised system, knowingly uses or

discloses information obtained from such a

computer system for a purpose that is not

authorised; or

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(c)
knowing that he or she is not authorised to do so,

receives information obtained from any Customs

computerised system, and uses, discloses,
publishes, or otherwise disseminates such

information.

(2) A person who commits an offence under subsection
(1) shall be liable on conviction

(a)
in the case of an individual, to imprisonment for

a term not exceeding two years or to a fine not

exceeding five thousand dollars; or

(b)
in the case of a body corporate, to a fine not

exceeding twenty five thousand dollars.

192.
A person commits an offence if he or she knowingly

(a)
falsifies any record or information stored in any

customs computerised system; or

(b)
damages or impairs any customs computerised

system; or

(c)
damages or impairs any duplicate tape or disc or

other medium on which any information obtained

from a Customs computerised system is held or

stored otherwise than with the permission of the

Commissioner; and shall be liable on conviction

to imprisonment for a term not exceeding three

years or to a fine not exceeding ten thousand

dollars.

PART XVII

OFFENCES, PENALTIES, FORFEITURES AND SEIZURES

193.
A person who conspires with another person or persons

to contravene any of the provisions of this Act commits an

offence and shall be liable on conviction to imprisonment for a

term not exceeding five years.

Interference
with

Customs
computerise
d system.

Conspiring
to

contravene
provisions
of this Act.

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Offences with
violence,
etc.

194. (1) A person who—

(a)
maliciously shoots at any aircraft, vessel or

vehicle in the service of the Customs; or

(b)
maliciously shoots at, maims or wounds any

officer while in the execution of his or her duty;

or

(c)
commits with violence any of the offences

referred to in subsection (4), commits an offence

and shall be liable on conviction to imprisonment

for a term not exceeding twenty years.

(2) A person who—

(a)
while committing an offence under this Act is

armed with any firearm or other offensive

weapon; or

(b)
while being so armed, is found with any goods

liable to forfeiture under this Act, commits an

offence and shall be liable on conviction to

imprisonment for a term not exceeding ten years.

(3) A person who—

(a)
while committing an offence under this Act is

disguised in any way; or

(b)
while being so disguised, is found with any goods

liable to forfeiture under this Act, commits an

offence and shall be liable on conviction to

imprisonment for a term not exceeding three

years.

(4) A person who—

(a)
staves, breaks, destroys or throws overboard from

any aircraft, vessel or vehicle any goods for the

purpose of preventing the seizure of the goods; or

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(b)
rescues, staves, breaks, destroys, or throws

overboard from any aircraft, vessel or vehicle any
goods for the purpose of preventing the securing
of such goods after they have been seized; or

(c)
rescues any person arrested for any offence under

the Act; or

(d)
in any way obstructs any officer in the execution

of his or her duty, commits an offence.

(5) For the purposes of this section, the expression

"violence" means any criminal force or harm to any person, or

any criminal mischief to any property, or any threat or offer of

such force, harm or mischief, or the carrying or use of any

dangerous or offensive weapon in such manner that terror is

likely to be caused to any person, or such conduct as is likely to

cause in any person a reasonable apprehension of criminal force,

harm or mischief, to them or to their property.

195.
A person who wilfully removes any customs seal from

any ship, aircraft, vehicle, train or package without the authority

of a proper officer or in circumstances contrary to the regulations

or who wilfully alters, defaces, obliterates or imitates, any mark

placed by an officer on any package commits an offence and
shall be liable on conviction to imprisonment for a term not

exceeding three years or to a fine not exceeding two thousand

five hundred dollars or to both.

196.
A person who by any means procures or induces, or

authorises another person to procure or induce, any other person

to commit or assist in the commission of any offence under this

Act, commits an offence and shall be liable on conviction to

imprisonment for a term not exceeding one year.

197.
(1) A person who, with intent to obstruct any officer in

the execution of his or her duty, warns, or does any act for the

purpose of warning, any other person engaged in the commission
of an offence under this Act, whether or not such other person is

in a position to take advantage of such warning or act, commits

an offence and shall be liable on conviction to imprisonment for

a term not exceeding two years or to a fine not exceeding two

thousand five hundred dollars or to both.

Removing
or defacing
Customs
seals.

Inducing
another to commit
offence.

Offence to
warn

offender.

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Offence to
assume
character of
officer.

Master of
vessel, etc.,
used for

smuggling

commits an
offence.

(2)
Where any person is charged with an offence under
this section, the burden of proving that anything done by him or

her was not done with intent shall lie upon that person.

(3)
A person may prevent any other person from giving

any warning and for that purpose may enter upon any land and

shall not be liable to any legal proceedings.

198.
A person, not being an officer, who takes or assumes the

name, designation, character or appearance of an officer for the

purpose of—

(a)
obtaining admission to any aircraft, vessel,

vehicle, premises or place; or

(b)
doing or procuring to be done any act which he or

she would not be entitled to do or procures to be

done on his or her own authority; or

(c)
doing any unlawful act,

commits an offence and shall be liable on conviction to

imprisonment for a term not exceeding three years in addition to

any other punishment to which he or she may be liable for the

commission of any unlawful act.

199.
A master of any aircraft or vessel, and any person in

charge of a vehicle, which is within a Partner State and—

(a)
which has any secret or disguised place adapted

for concealing goods, or any device adapted for

smuggling goods; or

(b)
which has in it, or in any manner attached to it, or

which is conveying, or has conveyed in any

manner, any goods imported, or carried

coastwise, or intended for exportation, contrary to
this Act; or

(c)
from or in which any part of the cargo of such

aircraft, vessel or vehicle has been thrown

overboard, destroyed or staved, in order to

prevent seizure,

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commits an offence and shall be liable–

(i)
in the case of the master of a vessel of less

than two hundred and fifty tons register, to

a fine not exceeding seven thousand dollars

and any vessel and goods in respect of

which such offence has been committed

shall be liable to forfeiture;

(ii)
in the case of the master of an aircraft or

vessel of two hundred and fifty tons

register or more, to a fine not exceeding ten

thousand dollars ; and the aircraft or vessel

in respect of which such offence has been

committed may be seized and detained

until the fine is paid or security given, and

any goods in respect of which such offence

has been committed shall be liable to

forfeiture;

(iii)
in the case of the person in charge of a

vehicle, to a fine not exceeding five

thousand dollars and the vehicle and goods

in respect of which such offence has been

committed shall be liable to forfeiture.

Offences
related to
prohibited, restricted,
and

uncustomed
goods.

200.
A person who—

(a)
imports or carries coastwise-

(i)
any prohibited goods, whether or not the

goods are unloaded; or

(ii)
any restricted goods contrary to any

condition regulating the importation or

carriage coastwise of such goods, whether

or not the goods are unloaded;

(b)
unloads after importation or carriage coastwise-

(i)

any prohibited goods; or

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(ii) any restricted goods which have been

imported or carried coastwise contrary to

any condition regulating such importation

or carriage coastwise;

(c)
exports, carries coastwise, or puts on board any

aircraft, vehicle or vessel, or brings to any

Customs airport, Customs area. or place, to be put

on board, for exportation or for use as stores or

for carriage coastwise-

(i)
any prohibited goods; or

(ii)
any restricted goods contrary to any

condition regulating the exportation, use as

stores, or carriage coastwise, of such

goods;

(d)
acquires, has in his or her possession, keeps or

conceals, or procures to be kept or concealed, any

goods which he or she knows, or ought

reasonably to have known, to be

(i)
prohibited goods; or

(ii)
restricted goods which have been imported

or carried coastwise contrary to any

condition regulating such importation or

carriage coastwise; or

(iii)
uncustomed goods,

commits an offence and shall be liable on conviction to

imprisonment for a term not exceeding five years or to a fine

equal to fifty percent of the dutiable value of the goods involved,

or both.

Payment of
duty in
addition to
fine.

201.
Where on conviction for an offence under this Act, a

person is liable to pay a fine, that person shall, unless the goods

are prohibited goods or are ordered to be forfeited under this Act,

pay duty on the goods in addition to the fine.

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202.
A person who imports or exports any goods

(a)
which are concealed in any way;

(b)
which are packed in any package, whether or not

together with other goods in a manner likely to

deceive any officer;

(c)
which are contained in any package of which the

entry or application for shipment does not

correspond with such goods,

commits an offence and shall be liable on conviction to

imprisonment for a term not exceeding five years or to a fine

equal to fifty percent of the value of the goods involved.

203.
A person who, in any matter relating to the Customs

(a)
makes any entry which is false or incorrect in any

particular, or

Offence to
make or use
false
documents.

Offence to
import or
export
concealed
goods.

(b)
makes or causes to be made any declaration,

certificate, application, or other document, which

is false or incorrect in any particular; or

(c)
when required in accordance with this Act to

answer any question put to him or her by an officer,

refuses to answer such question or makes any false

or incorrect statement in reply thereto; or

(d)
obtains any drawback, rebate, remission, or

refund, or duty which to his or her knowledge he
or she is not entitled to obtain; or

(e)
in any way is knowingly concerned in any

fraudulent evasion of the payment of any duty; or

(f)
except by authority moves, alters, or in any way

interferes with any goods subject to Customs

control; or

brings into a Partner State, or has in his or her

possession, without lawful excuse any blank or

incomplete invoice, bill head, or other similar

document, capable of being filled up and used as

an invoice for imported goods; or

(g)

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(h)
counterfeits or in any way falsifies, or knowingly

uses when counterfeited or in any way falsified,

any documents required or issued by, or used for

the purpose of, the Customs,

commits an offence and shall be liable on conviction to

imprisonment for a term not exceeding three years or to a fine

not exceeding ten thousand dollars.

Offence to
refuse to
produce documents,
etc.

Offence to
interfere
with
Customs gear.

Uncustomed goods found
to be

reported.

Goods
offered on
pretence of being

smuggled.

Aiders,
abettors,
etc.

204.
A person who, when required in accordance with this

Act—

(a)
to produce any book, document, or other thing, in

his or her possession or under his or her control;

or

(b)
to perform any act, refuses or fails to do so;

commits an offence.

205.
A person who cuts away, casts adrift, destroys,

damages, defaces, or in any way interferes with, any aircraft,

vessel, vehicle, buoy, anchor, chain, rope, mark, or other thing

used for the purposes of the Customs commits an offence and

shall be liable on conviction to a fine not exceeding two

thousand five hundred dollars.

206.
A person who, on finding any uncustomed goods on
land or floating upon, or sunk in, the sea, fails to report such

discovery to the nearest officer commits an offence and shall be
liable to a fine not exceeding two thousand five hundred dollars

and any goods in respect of which such offence has been

committed shall be liable to forfeiture.

207.
Where any goods are offered for sale under the pretence

that they are uncustomed goods, then such goods whether or not
they are in fact uncustomed, shall be liable to forfeiture.

208.
A person who aids, abets, counsels or procures the

commission of an offence under this Act shall be deemed to have

committed such offence and shall be liable to the penalty

prescribed for such offence under this Act.

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General penalty.

Goods
liable to
forfeiture.

209.
(1) A person who commits an offence under this Act for

which no specific penalty is provided shall be liable to a fine not

exceeding five thousand dollars.

(2)
Where, on conviction for an offence under this Act,

a person becomes liable to a fine not exceeding a specified

amount, the court may impose a fine not exceeding three times

the value of any goods in respect of which the offence was

committed or the specified amount, whichever is the greater; and

for the purpose of determining the value of those goods, the

Commissioner shall cause the goods to be appraised by the

proper officer who shall appraise the goods according to section

122, and no regard shall be had to any damage or injury

sustained by such goods.

(3)
A certificate of the appraised value given under the

hand of the Commissioner, shall be
prima facie
evidence of the

value of those goods.

210. In
addition to any other circumstances in which goods

are liable to forfeiture under this Act, the following goods shall

be liable to forfeiture—

(a)
any prohibited goods;

(b)
any restricted goods which are dealt with contrary

to any condition regulating their importation,

exportation or carriage coastwise;

(c)
any uncustomed goods;

(d)
any goods which are imported, exported or

transferred, concealed in any manner, or packed

in any package, whether with or without other

goods in a manner appearing to be intended to

deceive any officer;

(e)
any goods which are imported, exported or

transferred contained in any package of which the

entry, application for shipment, or application to

unload does not correspond with such goods;

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(f)
any goods subject to Customs control which are

moved, altered, or in any way interfered with,

except with the authority of any officer;

any goods in respect of which, in any matter

relating to the Customs, any entry, declaration,

certificate, application or other document, answer,

statement or representation, which is knowingly

false or knowingly incorrect in any particular has

been delivered, made or produced; and

(h)
any goods in respect of which any drawback,

rebate, remission or refund of duty has been

unlawfully obtained.

(g)

Vessels,

etc., liable
to

forfeiture.

Provisions
relating to goods liable
to

forfeiture.

211.
(1) A vessel of less than two hundred and fifty tons

register, and any vehicle, animal, or other thing, made use of in

the importation, landing, removal, conveyance, exportation, or

carriage coastwise, of any goods liable to forfeiture under this

Act shall itself be liable to forfeiture.

(2)
An aircraft or any vessel of two hundred and fifty
tons register or more made use of in the importation, landing,

removal, conveyance, exportation, or carriage coastwise, of any

goods liable to forfeiture under this Act shall not itself be liable

to forfeiture but the master of any such aircraft or vessel commits

an offence and shall be liable to a fine not exceeding ten

thousand dollars; and such aircraft or vessel may be seized and

detained until the fine is paid or security given.

(3) Where any vessel, vehicle, animal, or other thing, is

liable to forfeiture under this Act, then the tackle, apparel,

furniture, and all other gear, used in connection therewith shall

also be liable to forfeiture.

212. (1)
Where any goods are liable to forfeiture under this

Act, then the package in which such goods are, and all the

contents of such package, shall also be liable to forfeiture.

(2) Where any goods which are prohibited goods or

restricted goods have been shipped for importation without

knowledge by the shipper of the prohibition or restriction and

before, in the opinion of the Commissioner, the expiration of a

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reasonable time for such information to be available at the port

of shipment, then, notwithstanding this Act, the goods shall not

on importation be liable to forfeiture but shall be re-exported, or

otherwise disposed of, in such manner as the Commissioner may

determine; and pending the re-exportation or disposal of the

goods shall be subject to Customs control.

213. (1)
An officer or a police officer or an authorised public

officer may seize and detain any aircraft, vessel, vehicle, goods,
animal or other thing liable to forfeiture under this Act or which
he or she has reasonable ground to believe is liable to forfeiture;

and that aircraft, vessel, vehicle, goods animals or other thing

may be seized and detained regardless of the fact that any

prosecution for an offence under this Act which renders that

thing liable to forfeiture has been, or is about to be instituted.

(2)
Where an aircraft, vessel, vehicle, goods, animal or

other thing is seized and detained under this Act by a person

other than a proper officer, the aircraft, vessel, vehicle, goods,

animal or other thing seized and detained under this Act shall be

delivered with full written particulars to the nearest Customs

office or to such other place of security as the proper officer may
consider appropriate;

(3) Where delivery of an aircraft, vessel, vehicle, goods,
animal or other thing is not practical under subsection (2), notice

in writing shall be given to the Commissioner at the nearest

Customs office, of the seizure and detention, with full particulars

of the aircraft, vessel, vehicle, goods, animal or thing seized and

detained.

(4)
Where a person seizing and detaining a thing liable

to forfeiture under this Act is a police officer and that thing is or

may be required for use in connection with any court

proceedings to be brought otherwise than under this Act, the

police officer may, subject to subsection (5) keep that thing in the

custody of the police until those proceedings are completed or

until it is decided that no proceedings shall be instituted.

(5)
Where a thing seized is retained in the custody of the

police under subsection (4) the following provisions shall apply-

Power to
seize goods
liable to
forfeiture,
etc.

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(a)
the police officer shall give notice in writing of

the seizure and detention, and the intention to

retain the thing in the custody of the police,

together with full particulars of the thing, to the

nearest Customs office;

(b)
an officer shall be permitted to examine that thing

and take account at any time while it remains in

the custody of the police;

(c)
where the court orders the release of that thing the

Commissioner shall assess and collect any duty

payable on that thing prior to restoration of the

thing to the owner.

(6)
Where a person, not being a proper officer, seizes

and detains or has custody of the thing seized and detained, fails

to comply with the requirements of this section or with any

direction of the Commissioner, he or she commits an offence and

shall be liable on conviction to imprisonment for a term not

exceeding three years or to a fine not exceeding two thousand

dollars or to both.

(7)
The Commissioner may, at any time prior to the

commencement of any proceedings relating to any aircraft, vessel,
vehicle, goods, animal or other thing which had been seized under

this Act, if he or she is satisfied that it was not liable to seizure,

release and return it to the person from whom it was seized.

Procedure

214. (1) Where any thing has been seized under this Act, then,

on seizure.
unless such thing was seized in the presence of the owner of the

thing, or, in the case of any aircraft or vessel, of the master thereof,

the officer effecting the seizure shall, within one month of the

seizure, give notice in writing of the seizure and of the reasons to the

owner or, in the case of any aircraft or vessel, to the master:

Provided that—

(a)
notice of seizure shall not be given in any case

where any person has, within a period of one

month, been prosecuted for the offence by reason of

which the thing has been seized, or the offence has

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been compounded under Part XVIII, and if, after

any notice has been given but before condemnation

of the thing in accordance with this Act-

(i)
any such prosecution is brought, then such

thing shall be dealt with in accordance with

section 215 as if such notice had been given;

(ii)
the offence is so compounded, then such thing

shall be dealt with in accordance with Part

XVIII as if no such notice had been given;

(b)
where any such thing has been seized in the

presence of any person coming within the

definition of owner for the purposes of this Act,

then it shall not be necessary for the officer

effecting the seizure to give notice to any other

person coming within such definition;

(c)
a notice given to any person coming within such

definition of owner shall be deemed to be notice to

all other persons coming within such definition;

(d)
where a person coming within such definition of

owner is not known, then it shall not be necessary

for the officer effecting the seizure to give notice

to any person.

(2) Where any goods which are of a perishable nature or

are animals are seized, the Commissioner may direct that such

goods shall be sold forthwith, either by public auction or by

private treaty, and that the proceeds of the sale shall be retained

and dealt with as if they were the seized goods.

(3)
Where any thing liable to forfeiture under this Act

has been seized, then—

(a)
if any person is being prosecuted for the offence

by reason of which the thing was seized, the thing

shall be detained until the determination of such

prosecution and dealt with in accordance with

section 215;

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(b)

in any other case, the thing shall be detained until

one month after the date of the seizure, or the date

of any notice given under subsection
(1),
as the case

may be; and if a claim is not made as provided in

subsection (4) within a period of one month, such

thing shall be deemed to be condemned.

(4)
Where any thing liable to forfeiture under this Act

has been seized, then, subject to subsection (1) (a) and

subsection (3).

(a)
the owner may, within one month of the date of the

seizure or the date of any notice given under

subsection (1), as the case may be, by notice in

writing to the Commissioner claim such thing.

(5)
Where any notice of claim has been given in

accordance with subsection (4), then the thing seized shall be
detained by the Commissioner to be dealt with in accordance

with this Act.

(6)
The Commissioner may permit such thing to be

delivered to the person making a claim, in this Part referred to as

the claimant under subsection (4), subject to the claimant giving
security for the payment of the value of the thing, as determined
by the Commissioner in the event of condemnation of the thing.

Effect of
conviction,
etc. on
things liable
to

forfeiture.

215.
(1) Where any person is prosecuted for an offence under

this Act and any thing is liable to forfeiture by reason of the

commission of the offence, then the conviction of the person of

the offence shall, without further order, have effect as the

condemnation of the thing.

(2) Where any person is prosecuted for an offence under

this Act and any thing is liable to forfeiture by reason of the

commission of such offence, then, on the acquittal of such

person, the court may order the thing either—

(a)
to be released to the person from whom it was seized

or to the owner thereof; or

(b)
to be condemned.

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Procedure
after notice
of claim.

216.
(1) Where any notice of claim has been given to the

Commissioner in accordance with section 214, the

Commissioner may, within a period of two months from the

receipt of such claim, either—

(a)
by notice in writing to the claimant, require the

claimant to institute proceedings for the recovery

of such thing within two months of the date of

such notice; or

(b)
himself or herself institute proceedings for the

condemnation of such thing.

(2)
Where the Commissioner fails within the period of

two months either to require the claimant to institute

proceedings, or the Commissioner fails to institute proceedings,

in accordance with subsection
(1),
then such thing shall be

released to the claimant:

Provided that if the thing is prohibited goods or

restricted goods which has been imported, or carried coastwise

or attempted to be exported in contravention of this Act, the thing

shall not be released to the claimant but may be disposed of in

such manner as the Commissioner may direct.

(3)
Where the Commissioner has, in accordance with

subsection (1), required the claimant to institute proceedings

within the period of two months and the claimant has failed to do

so, then on the expiration of the period the thing shall be

condemned and shall be forfeited and may be sold or otherwise

disposed of in such manner as the Commissioner may direct.

(4)
Where any proceedings have been instituted in

accordance with this section, then—

(a)
if the court is satisfied that a thing was liable to forfeiture

under this Act, the thing shall be condemned;

(b)
if the court is not so satisfied, the thing shall be

released to the claimant:

Provided that the court shall not release the thing to the

claimant unless it is satisfied that the claimant is the owner or, by

reason of any interest in the thing, is entitled to the possession

thereof and if the court is not so satisfied, the thing shall be

condemned as if no claim had been made.

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Restoration
of seizures.

217.
(1) Where any thing has been seized under this Act, as

being liable to forfeiture, then the condemnation of the thing

shall in no way be affected by the fact that any owner of the thing

was in no way concerned with the act which rendered the thing

liable to forfeiture.

(2) Where any thing is condemned under this Act, then—

(a)
subject to section 218, the thing shall be forfeited

and may be sold, destroyed, or otherwise

disposed of in such manner as the Commissioner

may deem fit;

(b)
the condemnation of the thing shall have effect as

from the date when the liability to forfeiture

arose;

(c)
the condemnation shall, subject to any appeal in any

proceedings which resulted in the condemnation
be final and, save as provided in section 218, no

application or proceedings for restoration or in

detinue by any person shall lie.

218.
Where any thing has been seized under this Act then the

Council may, whether or not the thing has been condemned,

direct that that thing be released and restored to the person from
whom it was seized or to the owner, upon such conditions as the

Council may deem fit.

Provisions
relating to
condemnati
on.

PART XVII

SETTLEMENT OF CASES BY THE COMMISSIONER

Power of
Commiss-
ioner to
compound
offence.

219.
(1) The Commissioner may, where he or she is satisfied

that any person has committed an offence under this Act in respect

of which a fine is provided or in respect of which any thing is liable

to forfeiture, compound the offence and may order such person to

pay a sum of money, not exceeding the amount of the fine to which

the person would have been liable if he or she had been prosecuted

and convicted for the offence, as the Commissioner may deem fit;

and the Commissioner may order any thing liable to forfeiture in

connection with the offence to be condemned.

(2) The Commissioner shall not exercise his or her powers

under subsection
(1)
unless the person admits in a prescribed form

that he or she has committed the offence and requests the

Commissioner to deal with such offence under this section.
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(3) Where the Commissioner makes any order under

this section—

(a)
the order shall be put into writing and shall have

attached to it the request of the person to the

Commissioner to deal with the matter;

(b)
the order shall specify the offence which the person

committed and the penalty imposed by the

Commissioner;

(c)
a copy of the order shall be given to the person if he
or she so requests;

(d)
the person shall not be liable to any further

prosecution in respect of the offence; and if any

prosecution is brought it shall be a good defence

for the person to prove that the offence with

which he or she is charged has been compounded
under this section; and

(e)
the order shall be final and shall not be subject to

appeal and may be enforced in the same manner

as a decree or order of the High Court.

PART XIX

LEGAL PROCEEDINGS

220.
(1) Without prejudice to the powers of any other court

of competent jurisdiction, a prosecution for an offence under this

Act may be heard and determined before a subordinate court;

and where any such court hears and determines the prosecution

it shall have jurisdiction to impose any fine or any sentence of

imprisonment which may be imposed under this Act on a person
convicted of the offence:

Provided that all proceedings of civil nature shall be

filed and determined in accordance with the provisions of the

relevant procedural legislation in the Partner State.

(2) Without prejudice to the powers of any other court

of competent jurisdiction, any proceedings under Part XVII

relating to any claim to any thing which has been seized under

this Act may be heard and determined, without limit of amount,
in civil proceedings before a subordinate court.

Proceedings
triable in a
subordinate
court.

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Action by
or against
the

Commiss-
ioner.

Limitation
of

proceedings.

Provisions
relating to
proof, etc.,
in

proceedings.

(3) Save where otherwise expressly provided, any

person brought before a court for any offence under this Act shall

be dealt with in accordance with the laws relating to criminal

procedure of a Partner State in which the court is situate.

221. (1) Where under this Act any proceedings may be

brought by or against the Commissioner, the Commissioner may

sue or be sued in the name of the Commissioner and may for all

purposes be described by that name; and, notwithstanding that

any such action may lie in tort, the Commissioner shall be

responsible for the acts and defaults of any officer as if such

officer were his or her servant or agent:

Provided that nothing herein contained shall confer any

right of action against the Commissioner in his or her

representative capacity, whether in contract or in tort.

(2)
Where under this Act any proceedings are brought by

or against the Commissioner in his or her representative capacity,

then costs may be awarded to or against the Commissioner.

(3)
Where under this Act any proceedings are brought

by or against the Commissioner in his or her representative

capacity and—

(a)
any sums or costs are recovered by the

Commissioner, the sums or costs shall be credited

to the Customs revenue;

(b)
any damages or costs are ordered to be paid by the

Commissioner, the damages or costs shall be paid

out of the monies appropriated for administration

of customs in a Partner State and the

Commissioner shall not be personally liable.

222. Proceedings for an offence under this Act may be

commenced, and anything liable to forfeiture under this Act may

be seized, within five years of the date of the offence.

223. In any proceedings under this Act—

(a)
the onus of proving the place of origin of any goods

or the payment of the proper duties, or the lawful

importation, landing, removal, conveyance,

exportation, carriage coast- wise, or transfer, of

any goods shall be on the person prosecuted or

claiming anything seized under this Act;

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(b)
the averment by the Commissioner-

(i) that any person is or was an officer or is or was

employed in the prevention of smuggling;

(ii)
that any goods were staved, broken, destroyed,

or thrown overboard, or were so staved,

broken, destroyed or thrown overboard for

the purpose of preventing the seizure or the

securing of the goods after seizure;

(iii) that any act was done within the limits of any

port or at, in, or over, any part of a Partner

State;

(iv) that the Commissioner, or proper officer is or
is not satisfied as to any matter as to which

it is required to be satisfied under this Act;

(v)
that the Commissioner has directed or

requested any proceedings under this Act

to be instituted,

shall be
prima facie
evidence of such fact;

(c)
a certificate purporting to be signed by the Government

Analyst, the Government Chemist or any designated

laboratory of any Partner State shall be admissible in

evidence and shall be prima facie evidence of the

matters recorded in the certificate;

(d)
the production of any document purporting to be

signed or issued by the Council, the

Commissioner, or any person in the service of the

Customs or the Government of any Partner State,

shall be
prima facie
evidence that such document

was so signed or issued;

(e)
a copy, certified under the hand of the responsible

officer of any declaration in any book or

document required to be kept for the purposes of

the Customs laws shall be admissible in evidence

and shall be
prima facie evidence of such

declaration and of the matters recorded in the

book or document;

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(f)
any certificate, official report or other document

purporting to be certified under the hand and seal

or stamp of the office of a principal officer of

Customs or of any other competent authority in a

foreign country and produced by the

Commissioner shall be admissible in evidence

and shall be
prima facie
evidence of the matters

recorded therein;

(g)
a certificate or a copy of a document or publication

purport- ing to be signed or issued by or under the

authority of the Customs Co-operation Council

and produced by the Commissioner shall be

admissible in evidence and shall be
prima facie

evidence of the matters contained therein;

(h)
a certificate or a copy of a document or publication

purporting to be signed or issued by or under the

authority of the Directorate of Customs and

produced by the Commissioner shall be

admissible in evidence and shall be
prima facie

evidence of the matters contained therein;

(i)
any certificate or copy of a document purporting to

be signed or issued by or under the authority of

any institution, organisation or firm recognised

and authorised and by the Government under any

agreement and produced by the Commissioner

shall be admissible in evidence and shall be

evidence of the matters contained therein;

(j)
an officer shall be deemed to be a competent witness

notwithstanding that such officer is entitled to

any reward;

(k)
the fact that security has been given by bond or

otherwise for the payment of any or for the

compliance with any condition in respect of the non-
payment of which or non-compliance with which the

proceedings are brought shall not be a defence.

Provisions

224. (1)
Where any court imposes on a person a fine for an

relating to

offence under this Act in relation to which an alternative of

penalties for

offences.

imprisonment is not specified, then the court may order that

person, in default of payment of the fine, to be imprisoned for a

term not exceeding-

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(a)
six months, where the fine imposed does not exceed
one thousand dollars;

(b)
twelve months, where the fine imposed exceeds one

thousand dollars.

(2)
Where any person is convicted of an offence under

this Act involving intent to defraud, then the maximum fine

which may be imposed on such person shall be double that

otherwise provided under this Act.

(3)
Where any person is convicted of an offence under

this Act and is liable to a fine of five hundred dollars or more and

the person has previously been convicted of an offence under

this Act or has previously been ordered to pay any sum of money

under Part XVIII and the order has been enforced by any court,

then the court before which the person is so convicted may order

the person to be imprisoned for any term not exceeding three

years, or to pay the fine to which he or she is so liable, or to both
imprisonment and fine.

(4)
Where any offence under this Act is committed by a

body corporate and it is proved that such offence has been

committed with the consent or connivance of, or is attributable

to any neglect on the part of, any director, manager, secretary, or

similar officer, of the body corporate, or any person purporting

to act in any such capacity, then he or she as well as the body

corporate shall be deemed to have committed that offence and

shall be liable to be proceeded against and punished accordingly.

225. (1)
A person charged with an offence under this Act may be
Place of

proceeded against, tried, and punished, in any place in which he or

she may be in custody for that offence as if the offence had been

committed in such place; and the offence shall for all purposes

incidental to, or consequential upon, the prosecution, trial, or

punishment, thereof be deemed to have been committed in that place:

Provided that nothing in this section shall preclude the

prosecution, trial, and punishment, of the person in any place in

which, but for the provisions of this section, the person might

have been prosecuted, tried, and punished.

(2) Notwithstanding subsection (1), a person charged

with an offence under this Act may apply to be tried in another

place other than the place in which the offence was committed.

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Protection
of

witnesses.

Reasonable
grounds of
defence in
any action
against
officer.

226.
(1)
It shall not be a requirement in any proceedings under

this Act to disclose the fact that any person received any

information relating to any Customs matter, or the nature of the

information, or the name of the person who gave that information.

(2) An officer appearing as a witness in any proceedings

shall not be compelled to produce any confidential reports made

or received by him or her in his or her official capacity or any

confidential information received by him or her in that capacity.

227.
(1)
Where any proceedings, whether by way of

prosecution or otherwise, are taken under this Act, and-

(a)
the proceedings result in a determination in favour

of any person prosecuted, or in favour of any

owner claiming any thing which has been seized;

(b)
the proceedings arise out of any act done, whether

by way of seizure or otherwise, by any officer in

the execution or intended execution of his or her

duty under this Act; and

(c)
the court before which the proceedings are

determined finds that there were reasonable

grounds for such act, then the court shall, on

request made by or on behalf of the officer, certify

on the record; and a certified copy of the finding

shall, on the request of the officer, be delivered to

him or her and shall be admissible in evidence in

any proceedings in proof of such finding.

(2)
An officer shall not be liable to any action or other

proceedings on account of any act in respect of which a court

has, under subsection (1), found that there were reasonable

grounds for such act.

(3)
Where any proceedings are brought against any

officer on account of any act done, whether by way of seizure or

otherwise, in the execution or intended execution of his or her

duty under this Act and judgment is given against such officer,

then, notwithstanding that in any proceedings referred to in

subsection
(1),
a court has not found that there were reasonable

grounds for such act, if the court before which proceedings are

heard is satisfied that there were reasonable grounds for such act,

the plaintiff shall be entitled to recover any thing seized, or the

value of the thing, but shall not otherwise be entitled to any

damages and no costs shall be awarded to either party.

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Pro

officer may appear and prosecute in any

228.
A p p
rosecution before a subordinate court for any offence under thiQ

p

Act.

Power
of
officer to prosecute.

PART XX

APPEALS

229.

(1) A person directly affected by the decision or Applic

a
tion

omission of the Commissioner or any other officer on matters

o

for review

relating to Customs shall within thirty days of the date of the commiss-

decision or omission lodge an application for review of that

loner.

decision or omission.

(2)
The application referred to under subsection (1)
shall be lodged with the Commissioner in writing stating the

grounds upon which it is lodged.

(3)
Where the Commissioner is satis
or

fied

other

that,

reasonable
owing to

absence from the Partner State,

or omission of the

si

on
i

ckness

cause, the person affected by the decision

Commissioner was unable to lodge an application within the

a

time specified in subsection
(1),
lodging the application, the

and there has been no

unreasonable delay by the person in
Commissioner may accept the application lodged after the time
specified in subsection (1).

(4)

The Commissioner shall, within a period not

lication under

exceeding thirty days of the receipt of the app

subsection (2) and any further information the Commissioner

may require from the person lodging the application,

communicate his or her decision in writin to the person lodging
the application stating reasons for the dec

g

ision.

(5)

Where the Commissioner has not communicated his

or her decision to the person lodging the n
ot

issioner

lication for review

within the time specified in subsection (4) the Comm

shall be deemed to have made a decision to allow the application.

((,) During the pendency of an application lodged under

this section the Commissioner may at the request of the person

lodging the application release any goods in respect of which the

application has been lodged to that person upon payment o
ufficient

f duty

as determined by the Commissioner or provision

s

security for the duty and for any penalty that may be payable as

determined by the Commissioner.

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Attendance
of master
before proper
officer.

East African Community Customs Management

[Rev. 2009

230.
(1) A person dissatisfied with the decision of the

commissioner under section 229 may appeal to a

tribunal established in accordance with section 231 tax appeals

.

(2) A person intending to lodge an appeal under this

section shall lodge the appeal within forty-five days after being

the
Co
mmis
sioner.
served with the decision, and shall serve a copy of the appeal on

231. Subject to any law in force in the Partner States with

respect to tax appeals, each Partner State shall establish a tax
appeals tribunal for the purpose of hearing a

ag

decisions of the Commissioner made under sec
p

tion

peals
229ainst the

PART XXI

MISCELLANEOUS PROVISIONS

232.

Where under the provisions of this Act, the master or

agent of any aircraft or vessel is required to answer any questions

put to him or her by the proper officer, and the aircraft or vessel

has not left its final position, anchorage, or berth, preparato to

leaving a Partner State, then the proper officer may require
ry

the
master to attend before the proper officer at the office of the

proper officer for the purpose of answering such questions:

Provided that the master may, wi the consent of

proper officer, depute a senior officer of the
th

aircraft or vessel
the

to
attend at the office for such purpose.

Appeals to tax appeals
tribunal.

Establish-
ment of tax
appeals
tribunal.

Provisions
relating to
prescribed
forms.

233.
(1) Where the form of any entry

document, required or authorised for the purp, bond, or
other

oses of this Act has
been prescribed, then all the entries, bonds, or other documents,

shall be in the prescribed form and shall contain all the
prescribed particulars.

(2) Where any prescribed form contains, by way of note

or otherwise, a clear direction or indication of any requirement
as to—

(a) the colour or size of the form;

(b)
the number of copies of the form to be tendered;

(c)
the nature or form of the information to be furnished;

(d)
any action to be taken by the person concerned, or

his or her agent, in the transaction in which the
form is used;

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(e)
the receipts to be signed by any person in proof of

the fact that the goods described in the form have
been received for carriage or otherwise,

the requirements indicated shall be deemed to have been

prescribed.

(3) The proper officer may require copies of any

prescribed form in addition to the numbers indicated on the form.

234. (1)
Where any document required or authorised for the

purposes of this Act contains any words not in the English

language, the person producing or using such documents may be

required to produce a correct English translation of such words.

(2) Where any person is required to submit any form for

the purpose of this Act, the proper officer may require that

person to submit as many copies as the proper officer may deem

necessary.

(3)
Where the proper officer requires any document to

be produced for any goods which have been imported, exported,

transferred, or declared in transit, the proper officer may require

the document to be submitted in original and duplicate and the

proper officer may retain the original.

(4)
Any person who fails to comply with a requirement

of the proper officer under this section commits an offence.

235. (1) The
proper officer may, within five years of the date

of importation, exportation or transfer or manufacture of any

goods, require the owner of the goods or any person who is in

possession of any documents relating to the goods

(a)
to produce
all
books, records and documents relating

in any way to the goods; and

(b)
to answer any question in relation to the goods; and

(c)
to make declaration with respect to the weight,

number, measure, strength, value, cost, selling

price, origin, destination or place of transhipment

of
the
goods, as the proper officer may deem fit.

Provisions
relating to
all

documents.

Production
of

documents.

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(2)
Where any owner fails to comply with any

requirement made by the proper officer under this section, the

proper officer may refuse entry or delivery, or prevent

exportation or transfer, of the goods, or may allow the entry,

delivery, or exportation or transfer, upon the deposit of such sum,

pending the production of the books and documents, as the
proper officer may deem fit; and any deposit made shall be

forfeited and paid into the Customs revenue if the documents are

not produced within three months, or such further time as the

proper officer may permit from the date of the deposit.

(3)
Where any requirement made by the proper officer

under this section relates to goods which have already been

delivered, exported, or transferred and the owner fails to comply

with the requirement, the proper officer may refuse to allow the

owner to take delivery, export or transfer any other goods.

(4)
The proper officer may retain any document

produced by any owner under the provisions of this section but

such owner shall be entitled to a copy of the document certified
under the hand of the responsible officer; and the certified copy

shall be admissible in evidence in all courts and shall have equal
validity with the original.

(5)
A person who fails to comply with any requirement

made under this section commits an offence.

Inspection
or audit.

236.
The Commissioner shall have the powers to—

(a)
verify the accuracy of the entry of goods or

documents through examination of books,

records, computer stored information, business

systems and all relevant customs documents,

commercial documents and other data related to

the goods;

(b)
question any person involved directly or indirectly in

the business, or any person in the possession of

documents and data relevant to the goods or entry;

(c)
inspect the premises of the owner of the goods or

any other place of the person directly or indirectly

involved in the operations; and

(d)
examine the goods where possible for the goods to

be produced.

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237. (1) Where under this Act any declaration is required or

authorised to be made, the declaration may be made before any

judge, magistrate, justice of the peace, notary public, or

Commissioner for oaths, or before any officer authorised by the

Commissioner for that purpose.

(2) Where under this Act any document is required or

authorised to be signed in the presence of the Commissioner,

where the document is signed in the presence of a witness who

is approved by, and whose signature is known to, the

Commissioner or any other officer authorised by the

Commissioner, the document shall be deemed for the purposes

of this Act to have been signed in the presence of the

Commissioner.

238. Where any person requires a receipt for any money paid

and brought to account in respect of any entry, that person shall

furnish the proper officer with an additional copy, marked as such,

of the entry and the additional copy duly signed by the proper

officer and acknowledging receipt of the money shall be given to

that person and shall constitute the receipt for the payment.

239. (1) Where under this Act any notice or other document
is required or authorised to be served on, or given or delivered

to, the Commissioner or any other officer, the notice or other

document may be served, given or delivered—

(a)
by delivering it personally to the Commissioner;

(b)
by leaving it at the office of the Commissioner;

(c)
by sending it by post to the Commissioner; or

(d)
by any other means of transmission of documents

provided for under Partner State legislation.

240. Where under this Act any goods are required or

authorised to be—

(a)
loaded, unloaded, or removed to any place for

security, examination, weighing, sorting, or any

other purpose, prior to delivery or, in the case of

goods for export, to exportation, or in the case of

goods to be transferred, to transfer, all such

operations shall be performed by or at the

expense of the owner of the goods;

Provisions
relating to
declarations
and

signature.

Receipts for
payment on
entry.

Service of
notices, etc.

Provisions
relating to loading,
etc., of
goods.

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2009

Proper
officer may
take

samples.

Rewards.

Auctioneers legislation
to apply to
sales.

Licensing of
vessel

conveying
goods
subject to
Custords
control.

(b)
unpacked, sorted, piled, or otherwise prepared for

examination, all such operations shall be

performed by and at the expense of the owner of

the goods and in such manner as the proper

officer may require in order to enable the proper

officer examine and take account of the goods.

241. The proper officer may take samples of any goods

subject to customs control for such purposes as the

Commissioner may deem necessary; and any such samples shall

be disposed of and accounted for in such manner as the

Commissioner may direct.

242. The Commissioner may award to any person

(a)
who has arrested or has assisted in the arrest of any

other person under this Act such reward, as the

Commissioner may deem fit on the conviction of

such other person;

(b)
who has seized any goods or by whose aid any

goods are seized under this Act such reward, not

exceeding the value of the goods seized, as the

Commissioner may deem fit;

(c)
who has provided information that has led to the

recovery of revenue, such a reward as the

Commissioner may deem fit;

(d)
by whose aid any offence is compounded in

accordance with Part XVIII of this Act such

reward as the Commissioner may deem fit.

243. Where any goods are sold under this Act, then the

provisions of any legislation of any of the Partner States relating
to auctioneers shall apply to such sale.

244. (1) The Commissioner may license any vessel of less

than two hundred and fifty tons or vehicle intended to be used for

the conveyance of any goods subject to Customs control and any

transporter upon application made in such manner and upon

payment of such fees, as may be prescribed.

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(2) A person who, without the permission in writing of

the proper officer, uses any unlicensed vessel for the conveyance

of any goods subject to Customs control, or uses any unlicensed

vehicle for the conveyance of goods to which other legislation of
any of the Partner States applies commits an offence and shall be

liable to a fine not exceeding five thousand dollars.

245.
The provisions of this Act in relation to the importation

or exportation of goods, or to the arrival or departure of persons,

by aircraft or vessels arriving from or proceeding to a foreign

port shall apply, subject to any necessary adaptations or

modifications, in like manner to the importation or exportation

of goods or to the arrival or departure of persons, overland or by
the inland waters of the Partner States.

246.
Where any aircraft or vessel under commission from

any foreign state arrives in a Partner State having on board any

goods other than stores for use in the aircraft or vessel—

(a)
the aircraft or vessel may be boarded and searched

by the proper officer in the same manner as any

other aircraft or vessel and the proper officer may

cause the goods to be taken ashore and placed in

a Customs warehouse;

(b)
the person in command of the aircraft or vessel

shall-

(i)
deliver an account in writing of the goods and

of the quantity, marks, and names of the

shippers and consignees of the goods;

(ii)
answer all questions put to him or her by the

proper officer in relation to the goods.

247.
Notwithstanding anything contained in this Act, the

Commissioner may, in order to meet the exigencies of any

special case—

(a)
permit any goods to be loaded on to, or unloaded and

removed from, any aircraft or vessel on such

days, at such times, at such places, and under

such conditions, as the Commissioner may either
generally or in any particular case direct;

Application
of Act to
importation etc.,
overland.

Provisions
relating to
commission
al vessels.

Power of Commiss-
ioner in
special
cases,
notices, etc.

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(b)
permit the entry of any goods, and the report or

clearance of any aircraft or vessel, in such form

and manner, and by such person, as the

Commissioner may either generally or in

particular case direct.

Re-

248.
(1)
Goods imported into a Partner State and are still

exportation,
under Customs control, may be—

destruction
and

abandonme

(a)
re-exported from a Partner State;

nt.

(b)
destroyed;

(c)
abandoned.

(2)
A person re-exporting goods under subsection (1)

shall comply with all necessary conditions and formalities as

prescribed by the Commissioner including commercial policy

measures.

Penalty for
late

payment.

Exemption
from

liability.

Regulations.

(3)
Waste or scrap resulting from destruction shall be

subject to a customs procedure prescribed for imported goods.

249.
Where an amount of duty or other sum of money which
is due under this Act remains unpaid after the date upon which it

is payable, an interest of two per cent per month or part of the

month, of the unpaid amount shall be charged.

250.
The Commissioner, any officer or any authorised officer

shall not in his or her personal capacity be liable to any legal

proceedings for acts done in good faith in accordance with this

Act.

251.
(1) The Council may make regulations generally for

giving effect to the provisions of this Act and for the conduct of

any business relating to Customs and, without prejudice to the

generality of the foregoing, with respect to

(a)
the application of this Act to postal articles and the

powers of any officer in the service of the Post

Office in relation to any goods imported,

exported or transferred by post;

(b)
the conditions upon which goods may pass through

the Partner States in transit;

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(c)
the fee to be paid for any licence issued under this Act;

(d)
the rents and other charges to be paid in respect of

any goods warehoused or deposited in any

Customs warehouse, Government warehouse,

transit shed or Customs area;

(e)
the conditions under which goods may be transferred

between the Partner States;

(f)
the total or partial exemption from import duty for a

limited period of any vehicle, or article of an

every kind in actual use, brought into a Partner

State by any person making a temporary stay;

(g)
the transmission by post without prepayment of

postage of any return or declaration required or

authorised under the provisions of this Act;

(h)
the operations and management, of a preventive

service and terms and conditions of all officers in
such service;

(i)
the information to be supplied by the importer or

transferee, or any other person concerned with the

importation or transfer of goods, for the purpose of

the proper valuation, and the production of books of

accounts or other documents relating to the purchase,

importation or transfer, or sale of the goods;

(j)
the regulation and control of the conduct of business

and operations of refineries and the manner in

which petroleum products shall be distinguished

for the purposes of Customs control;

(k)
the use of information technology in customs

operations;

(1)
the security to be given in accordance with section 107.

(2)
Any regulations made under subsection (1) may

provide that any person contravening any of the provisions

thereof commits an offence and may provide penalty therefor.

(3)
The Council may, with the approval of the East

African Legislative Assembly, make regulations to adjust any

penalty or fine prescribed under this Act.

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Savings and transitional provisions.

252. (1)
The provisions of the Partner States' Customs laws

in force at the commencement of this Act and all regulations,

warrants and acts of the Commissioners under the Partner States'

Customs laws shall continue in force and apply to

(a)
the payment of duty payable before the

commencement of this Act;

(b)
the assessment of and payment of any duty assessed

or payable before the commencement of this Act,
as if this Act had not been passed.

(2)
Where security was given for the doing of any act or

for the protection of revenue or for an obligation to pay duty,

whether by bond or otherwise, in the Partner States' under the

Customs laws in force a the commencement of this Act, that

security shall have effect as if undertaken or incurred under this

Act, and may be enforced in respect to a default occurring at any
time after the date it was given notwithstanding that the date was
prior to the commencement of this Act.

(3)
Where duty was due to be paid or refunded under the

Partner States' Customs laws, whether before or after the

commencement of this Act, and was not paid or refunded it shall

be paid or refunded as though it were a sum due under this Act.

(4)
If, under the Partner States' Customs laws in force at

the commencement of this Act, the Commissioner was

responsible for the performance of any functions not provided

for under this Act, the Commissioner shall continue to perform

such functions until the enactment of appropriate national

legislation providing for the performance of the functions under

that legislation.

(5)
Any subsidiary legislation made under the Partner

States' Customs laws in force at the commencement of this Act

shall remain in force, so far as it is not inconsistent with this Act,

until a new subsidiary legislation with respect to the same matter
is made under this Act.

(6)
If, at the commencement of this Act, a tax appeals

tribunal is yet to be established by a Partner State as required by

section 231, appeals against the decisions of the Commissioner made

under section 229 shall lie to the High Court of that Partner State.

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(7)
Unless a contrary intention appears, the

commencement of this Act shall not—

(a)
revive anything not in force or existing at the time at

which the commencement takes effect; or

(b)
affect the previous operation of the Partner States'
Customs laws in force at the commencement or

anything duly done or suffered under those laws;

or

(c)
affect a right, privilege, obligation or liability

acquired, accrued or incurred under a written law
of a Partner State in force at the commencement;

(d)
affect a penalty, forfeiture or punishment incurred in

respect of an offence committed against a written

law of a Partner State in force at the

commencement; or

(e)
affect an investigation, legal proceeding or remedy

in respect of a right, privilege, obligation,

liability, penalty, forfeiture or punishment, and

any such investigation, legal proceeding or

remedy may be instituted, continued or enforced,

and any such penalty, forfeiture or punishment

may be imposed as if this Act had not been

passed;

(f)
affect the employment or appointment of any person

to the service of Customs subsisting at the

commencement of this Act;

( g)
affect any contract, undertaking or obligation

entered into, made or assumed under a written

law in force in a Partner State at the time of the

commencement.

253.
This Act shall take precedence over the Partner States'
Act to take

laws with respect to any matter to which its provisions relate.

precedence.

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FIRST SCHEDULE (s. 5(4))

DECLARATION OF OFFICER

… do declare that I will be true and faithful to the best

of my knowledge and power in the execution of the trust committed to my

charge and inspection in the service of the Customs, and that I will not

acquire, take or receive, any fee, perquisite, gratuity, or reward, whether

pecuniary or of any sort or description what- ever, either directly or indirectly,

for any service, act, duty, matter, or thing, done or performed, or to be done

or performed, in the execution or discharge of any of the duties of my office

or employment on any account whatsoever, other than my salary and what is,

or may be, allowed me by law or by any special order of the Government

of
(Partner State).

SECOND SCHEDULE

(ss. 18, 19, and 20.)

PROHIBITED AND RESTRICTED IMPORTS GENERALLY

PART A—PROHIBITED GOODS

(1)
All goods the importation of which is for the time being prohibited under

this Act or by any written law for the time being in force in the Partner

State.

(2)
False money and counterfeit currency notes and coins and any money not

being of the established standard in weight or fineness.

(3)
Pornographic materials in all kinds of media, indecent or obscene printed

paintings, books, cards, lithographs or other engravings, and any other

indecent or obscene articles.

(4)
Matches in the manufacture of which white phosphorous has been

employed.

(5)
Any article made without proper authority with the Armorial Ensigns or

Coat of Arms of a partner state or having such Ensigns or Arms so

closely resembling them as to be calculated to deceive.

(6)
Distilled beverages containing essential oils or chemical products, which

are injurious to health, including thijone, star arise, benzoic aldehyde,

salicyclic esters, hyssop and absinthe. Provided that nothing in this

paragraph contained shall apply to "Anise and Anisette" liquers

containing not more than 0.1 per cen- turn of oil of anise and distillates

from either pimpinella anisum or the star arise allicium verum.

(7)
Narcotic drugs under international control.

(8)
Hazardous wastes and their disposal as provided for under the base

conventions.

(9)
All soaps and cosmetic products containing mercury.

(10)
Used tyres for light Commercial vehicles and passenger cars.

(11)
The following Agricultural and Industrial Chemicals:

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(a) Agricultural Chemicals

(i)
2.4 – T

(ii)
Aldrin

(iii)
Caplafol

(iv)
Chlordirneform 1 Chlorobenxilate 1 DDT

(v)
Dieldrin

(vi) 1.2 – Dibroacethanel (EDB)

(vii)
Flouroacelamide

(viii)
HCH

(ix) Hiplanchlor

(x) Hoscachlorobenzene

(xi)
Lindone

(xii) Mercury compounds

(xiii) Monocrolophs (certain formulations)

(xiv) Methamidophos

(xv) Phospharrmion

(xvi)
Methyl – parathion

(xvii) Parathion

(b) Industrial Chemicals

(i) Crocidolite

(ii) Polychlorominatel biphenyls (PBB)

(iii) Polyuchorinted Biphenyls (PCB)

(iv) Polychlororinated Terphyenyls (PCT)

(v) Tris (2.3 dibromopropyl) phosphate

(vi)
Methylbromide (to be phased out in accordance with the

Montreal Protocol by 2007).

(12)
Counterfeit goods of all kinds.

Amended in L.N. EAC/13/2008
dated 30/6/2008

(13)
Plastic articles of less than 30 microns for the conveyance or packing of

goods.

Amended in L.N. EAC/7/2007
dated 18/6/2007

PART B—RESTRICTED GOODS

(1)
All goods the importation of which is for the time being regulated under

this Act or by any written law for the time being in force in the Partner

State.

(2)
Postal franking machines except and in accordance with the terms of a

written permit granted by a competent authority of the Partner State.

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(3)
Traps capable of killing or capturing any game animal except and in

accordance with the terms of a written permit granted by the Partner State.

(4) Unwrought precious metals and precious stones.

(5)
Arms and ammunition specified under Chapter 93 of the Customs

Nomenclature.

(6) Ossein and bones treated with acid.

(7)
Other bones and horn – cores, unworked defatted, simply prepared (but

not cut to shape) degelatinized, powder and waste of these products.

(8)
Ivory, elephant unworked or simply prepared but not cut to shape.

(9) Teeth, hippopotamus, unworked or simply prepared but not cut to shape.

(10)
Horn, rhinoceros, unworked or simply prepared but not cut to shape

(11)
Other ivory unworked or simply prepared but cut to shape.

(12) Ivory powder and waste.

(13)
Tortoise shell, whalebone and whalebone hair, horns, antlers, hoovers,

nail, claws and beaks, unworked or simply prepared but not cut to shape,

powder and waste of these products.

(14)
Coral and similar materials, unworked or simply prepared but not otherwise

worked shells of molasses, crustaceans or echinoderms and cattle-bone,

unworked or simply prepared but not cut to shape powder and waste thereof.

(15) Natural sponges of animal origin.

(16)
Spent (irradiated) fuel elements (cartridges) of nuclear reactors.

(17)
Worked ivory and articles of ivory.

(18)
Bone, tortoise shell, horn, antlers, coral, mother-of pearl and other
animal carving material, and articles of these materials (including

articles obtained by moulding).

(19) Ozone Depleting Substances under the Montreal Protocol (1987) and the

Vienna Convention (1985).

(20) Genetically modified products.

(21) Non-indigenous species of fish or egg of progeny.

(22)
Endangered Species of World Flora and Fauna and their products in

accordance with CITES March 1973 and amendments thereof.

(23) Commercial casings (Second hand tyres).

(24) All psychotropic drugs under international control.

(25) Historical artefacts.

(26)
Goods specified under Chapter 36 of the Customs Nomenclature (for

example, percuassion caps, detonators, signalling flares).

(27)
Parts of guns and ammunition, of base metal (Section XV of the

Harmonised Commodity Description and Coding System), or similar

goods of plastics under Chapter 39 of the Customs Nomenclature.

(28)
Armoured fighting vehicles under heading No. 8710 of the Customs

Nomenclature.

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(29)
Telescope sights or other optical devices suitable for use with arms,

unless mounted on a firearm or presented with the firearm on which they

are designed to be mounted under Chapter 90 of the Cubtpms

Nomenclature.

(30)
Bows, arrows, fencing foils or toys under Chapter 95 of the Customs

Nomenclature.

(31)
Collector's pieces or antiques of guns and ammunition under heading

No. 9705 or 9706 of the Customs Nomenclature.
THIRD SCHEDULE (ss. 70, 71, and 72)

PROHIBITED AND RESTRICTED EXPORTS GENERALLY

PART A—PROHIBITED GOODS

All goods the exportation of which is prohibited under this Act or by

any written law for the time being in force in the Partner States.

PART B—RESTRICTED GOODS

1.

(a) all goods the exportation of which is regulated under this Act or of
any law for the time being in force in the Partner States;

(b)
waste and scrap of ferrous cast iron;

(c)
timber from any wood grown in the Partner States;

(d)
fresh unprocessed fish (Nile Perch and Tilapia);

(e) wood charcoal.

2.

The following goods shall not be exported in vessels of less than two

hundred and fifty tons register—

(a) warehoused goods;

(b)
goods under duty drawback;

(c) transhipped goods.

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FOURTH SCHEDULE (ss. 37 and 122.)

DETERMINATION OF VALUE OF IMPORTED GOODS LIABLE TO

AD VALOREM
IMPORT DUTY

PART I

INTERPRETATION:

1. (1) In this Schedule—

"customs value of imported goods" means the value of goods for the purposes
of levying
ad valorem
duties of customs on imported goods;

"identical goods" means goods which are same in all respects, including

physical characteristics, quality and reputation. Minor differences in

appearance shall not preclude goods otherwise conforming to the definition

from being regarded as identical;

"similar goods" means goods which, although not alike in all respects, have

like characteristics and like component materials which enable them to

perform the same functions and to be commercially interchangeable. The
quality of the goods, their reputation and the existence of a trademark are

among the factors to be considered in determining whether goods are similar.

"identical goods" and "similar goods" do not include, as the case may be,

goods which incorporate or reflect engineering, development, artwork, design

work, and plans and sketches for which no adjustment has been made under

subparagraph (1)
(b)
(iv) or paragraph 9 because such elements were

undertaken in the Partner States;

"produced" includes grown, manufactured and mined.

(2) For the purposes of this Schedule—

(a)
goods shall not be regarded as "identical goods" or "similar goods"

unless they were produced in the same country as the goods being

valued;

(b) goods produced by different persons shall be taken into account only
when there are no identical goods or similar goods, as the case may

be, produced by the same person as the goods being valued.

(3) For the purpose of this Schedule, persons shall be deemed to be related

only if:

(a)
they are officers or directors of one another's businesses;

(b) they are legally recognised partners in business;

(c) they have an employer and employee relationship;

(d) any person directly or indirectly owns, controls or holds five percent

or more of the outstanding voting stock or shares of both of them;

(e)
one of them directly or indirectly controls the other;

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(f)
both of them are directly or indirectly controlled by a third person;

(g)
together they directly control a third person; or

(h)
they are members of the same family.
(4) A person who associates with another person in business, such that one is

the sole agent, distributor or sole concessionaire, however described, of the

other shall be deemed to be related for the purposes of this Schedule if they

fall within the criteria of sub-paragraph 3.

TRANSACTION VALUE

2. (1) The customs value of imported goods shall be the transaction value,

which is the price actually paid or payable for the goods when sold for export

to the Partner State adjusted in accordance with the provisions of Paragraph

9, but where—

(a)
there are no restrictions as to the disposition or use of the goods by

the buyer other than restrictions which:

(i) are imposed or required by law or by the public authorities in

the Partner State;

(ii)
limit the geographical area in which the goods may be resold;

or

(iii)
do not substantially affect the value of the goods;

(b)
the sale or price is not subject to some condition or consideration for

which a value cannot be determined with respect to the goods being

valued;

(c)
no part of the proceeds of any subsequent resale, disposal or use of

the goods by the buyer will accrue directly or indirectly to the seller,

unless an appropriate adjustment can be made in accordance with

the provisions of Paragraph 9; and

(d)
the buyer and seller are not related, or where the buyer and seller are

related, that the transaction value is acceptable for customs

purposes under the provisions of subparagraph (2).

(2) (a) In determining whether the transaction value is acceptable for the

purposes of subparagraph (1), the fact that the buyer and the seller

are related within the meaning of Paragraph (1) shall not in itself be

a ground for regarding the transaction value as unacceptable. In

such case the circumstances surrounding the sale shall be examined

and transaction value shall be accepted provided that the

relationship did not influence the price. If, in light of information

provided by the importer or otherwise, the proper officer has

grounds for considering that the relationship influenced the price,

he shall communicate his grounds to the importer and such importer

shall be given reasonable opportunity to respond and where the

irn putter so requests, the communication of the grounds shall be in

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(b)
In the sale between related persons, the transaction value shall be

accepted and the goods valued in accordance with the provisions of

subparagraph (1) whenever the importer demonstrates that such

value closely approximates to one of the following accruing at or

about the same time.

(i)
the transaction value in sales to unrelated buyers of identical or

similar goods for export to the Partner State;

(ii)
the customs value of identical or similar goods as determined

under the provisions of Paragraph 6;

(iii)
the customs value of identical or similar goods as determined

under the provisions of Paragraph 7.

Provided that, in applying the provisions under subparagraph (2)
(a)

and
(b)
of this Paragraph, due account shall be taken of

demonstrated differences in commercial levels, quantity levels, the

elements enumerated in paragraph 9 and costs incurred by the seller

in sales in which the seller and the buyer are not related that are not

incurred by the seller in sales in which the seller and the buyer are

related.

The tests set forth in subparagraph (2)
(b)
are to be used at the initiative of the

importer and only for comparison purposes. Substitute values may not be

established under the provisions of subparagraph (2) (b).

TRANSACTION VALUE OF IDENTICAL GOODS

3. (1) (a) Where the customs value of the imported goods cannot be

determined under the provisions of paragraph 2, the customs

value shall be the transaction value of identical goods sold for

export to the Partner State and exported at or about the same

time as the goods being valued:

(b)
In applying the provisions of this paragraph, the transaction

value of identical goods in a sale at the same commercial level

and in substantially the same quantity as the goods being

valued shall be used to determine the customs value and where

no such sale is found, the transaction value of identical goods

sold at the different commercial level or in different quantities,

adjusted to take account of differences attributable to

commercial level or to quantity, shall be used, provided that

such adjustments can be made on the basis of demonstrated

evidence which clearly establishes the reasonableness and

accuracy of the adjustment, whether the adjustment leads to an
increase or decrease in the value;

(2) Where the costs and charges referred to in Paragraph 9 (2) are included in

the transaction value, an adjustment shall be made to take account of

significant differences in sach costs and charges between the imported goods

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and the identical goods in question arising from differences in distances and

modes of transport.

(3) Where in applying the provisions of this paragraph, more than one

transaction value of identical goods is found, the lowest such value shall be

used to determine the customs value of the imported goods.

TRANSACTION VALUE OF SIMILAR GOODS

4.(1)
(a)
Where the customs value of the imported goods cannot be

determined under the provisions of Paragraph 2 and 3, the customs

value shall be the uunsaction value of similar goods sold for export

to the Partner State and exported at or about the same time as the

goods being valued;

(b)
In applying this Paragraph, the transaction value of similar goods in

a sale at the same commercial level and in substantially the same

quantity as the goods being valued shall be used to determine the

customs value. Where no such sale is found, the transaction value

of similar goods sold at a different commercial level and/or in

different quantities, adjusted to take account of differences

attributable to commercial level and/or to quantity, shall be used,

provided that such adjustments can be made on the basis of

demonstrated evidence which clearly establishes the reasonableness
and accuracy of the adjustment, whether the adjustment leads to an

increase or a decrease in the value.

(2)
Where the costs and charges referred to in subparagraph (2) of Paragraph

9 are included in the transaction value, an adjustment shall be made to take

account of significant differences in such costs and charges between the

imported goods and the similar goods in question arising from differences in

distances and modes of transport.

(3)
Where, in applying the provisions of this paragraph, more than one

transaction value of similar goods is found, the lowest such value shall be

used to determine the customs value of the imported goods.

REVERSAL OF ORDER OF APPLICATION OF DEDUCTIVE VALUE

AND COMPUTED VALUES

5.
Where the customs value of the imported goods cannot be determined

under the provisions of paragraphs 2, 3 and 4, the customs value shall be

determined under the provisions of paragraph 6 or, when the customs value

cannot be determined under that paragraph, under the provisions of paragraph

7 save that, at the request of the importer, the order of application of

paragraphs 6 and 7 shall be reversed.

DEDUCTIVE VALUE

6.
(1) (a) Where the imported goods or identical or similar imported

goods are sold in the Partner State in the condition as imported,

the customs value of the imported goods under the provisions

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of this paragraph shall be based on the unit price at which the

imported goods or identical or similar imported goods are so

sold in the greatest aggregate quantity, at or about the time of

the importation of the goods being valued, to persons who are

not related to the persons from whom they buy such goods,

subject to deductions for the following:

(i)
either the commissions usually paid or agreed to be paid or the

additions usually made for profit and general expenses in

connection with the sales in such country of imported goods of

the same class or kind;

(ii)
the usual costs of transport and insurance and associated costs

incurred within the Partner State;

(iii)
where appropriate, the costs and charges referred to in

Paragraph 9 (2); and

(iv)
the customs duties and other national taxes payable in the

Partner State by reason of importation or sale of the goods.

(b) Where neither the imported goods nor identical nor similar

imported goods are sold at or about the time of importation of the

goods being valued, the customs value shall, subject to the

provisions of subparagraph (1) (a), be based on the unit price at

which the imported goods or identical or similar imported goods are

sold in the Partner State in the condition as imported at the earliest
date after the importation of the goods being valued but before the
expiration of 90 days after such importation.

(2) Where neither the imported goods nor identical nor similar imported are

sold in the Partner State in the condition as imported, then, if the importer so

requests, the customs value shall be based on the unit price at which the

imported goods, after further processing, are sold in the greatest aggregate

quantity to persons in the Partner State who are not related to the persons from

whom they buy such goods, due allowance being made for the value added by
such processing and the deductions provided for in subparagraph (1) (a).

COMPUTED VALUE

7. (1) The customs value of imported goods under the provisions of this

Paragraph shall be based on a computed value which shall consist of the sum

of:

(a)
the cost or value of materials and fabrication or other processing

employed in producing the imported goods;

(b)
an amount for profit and general expenses equal to that usually

reflected in sales of goods of the same class or kind as the goods

being valued which are made by producers in the country of

exportation for export to the Partner State:

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(c)
the cost or value of all other expenses necessary to reflect the costs
added under Paragraph 9 (2).

(2) A person who is not resident in the Partner State may be required to, or

compelled to produce for examination, or to allow access to, any account or

other record for the purposes of determining a computed value. However,

information supplied by the producer of the goods for the purposes of

determining the customs value under the provisions of this Paragraph may be

verified in another country by a proper officer with the agreement of the

producer and provided sufficient advance notice is given to the government of

the country in question and the latter does not object to the investigation.

FALL BACK VALUE

8. (1) Where the customs value of the imported goods cannot be determined

under the provisions of Paragraphs 2, 3, 4, 5, 6 and 7, inclusive, the customs

value shall be determined using reasonable means consistent with the

principles and general provisions of this Schedule and on the basis of data

available in the Partner State.

(2) Customs value shall not be determined under the provisions of this

paragraph on the basis of:

(a)
the selling price in the Partner State of goods produced in the

Partner State;

(b)
a system which provides for the acceptance for customs purposes of

the higher of two alternative values;

(c)
the price of goods on the domestic market of the country of

exportation;

(d)
the cost of production other than computed values which have been

deter-mined for identical or similar goods in accordance with the

provisions of Paragraph
7;

(e)
the price of the goods for export to a country other than the Partner

State;

(j)
minimum customs values; or

(g)
arbitrary or fictitious values.

(3) Where the importer so requests, he or she shall be informed in writing of

the customs value determined under the provisions of this paragraph and the

method used to determine such value.

ADJUSTMENTS TO VALUE

9. (1) In determining the customs value under the provisions of Paragraph 2,

there shall be added to the price actually paid or payable for the imported

goods as follows:

(a)
to the extent that they are incurred by the buyer but are not included

in the price actually paid or payable for the goods:

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(i) the commissions and brokerage, except buying commissions;

(ii)
the cost of containers which are treated as being one for

customs purposes with the goods in question;

(iii)
the cost of packing whether for labour or materials;

(b)
the value, apportioned as appropriate, of the goods and services

where supplied directly or indirectly by the buyer free of charge or

at reduced cost for use in connection with the production and sale
for export of the imported goods, to the extent that such value has

not been included in the price actually paid or payable as follows:

(i) materials, components, parts and similar items incorporated in
the imported goods;

(ii)
tools, dies, moulds and similar items used in the production of

the imported goods;

(iii)
materials consumed in the production of the imported goods;

(iv)
engineering, development, artwork, design work, and plans
and sketches undertaken elsewhere than in the Partner State

and necessary for the production of the imported goods;

(c)
royalties and license fees related to the goods being valued that the

buyer must pay, either directly or indirectly, as a condition of sale

of the goods being valued, to the extent that such royalties and fees
are not included in the price actually paid or payable;

(d)
the value of any part of the proceeds of any subsequent resale,

disposal or use of the imported goods that accrues directly or

indirectly to the seller.

(2) In determining the value for duty purposes of any imported goods, there

shall be added to the price actually paid or payable for the goods:-

(a)
the cost of transport of the imported goods to the port or place of

importation into the Partner State; provided that in case of imports

by air no freight costs shall be added to the price paid or payable;

(b)
loading, unloading and handling charges associated with the

transport of the imported goods to the port or place of importation

into the Partner State; and

(c) the cost of insurance.

(3) Additions to the price actually paid or payable shall be made under this

paragraph only on the basis of objective and quantifiable data.

(4) Additions shall not be made to the price actually paid or payable in

determining the customs value except as provided in this paragraph.

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PART II

INTERPRETATIVE NOTES

General Notes

Sequential Application of Valuation Methods

1.
Paragraph 2, 3, 4, 5, 6, 7 and 8 define how the customs value of

imported goods is to be determined under the provisions of this Schedule. The

methods of valuation are set out in a sequential order of application. The

primary methods for customs valuation is defined in Paragraph 2 and

imported goods are to be valued in accordance with the provisions of this

paragraph whenever the conditions prescribed therein are fulfilled.
2.
Where the customs value cannot be determined under the provisions
of paragraph 2, it is to be determined by proceeding sequentially through the

succeeding paragraphs to the first such paragraph under which the customs

value can be determined. Except as provided in Paragraph 5, it is only when

the customs value cannot be deter- mined under the provisions of a particular

paragraph that the provisions of the next paragraph in the sequence can be

used.

3.
Where the importer does not request that the order of Paragraphs 6

and 7 be reversed, the normal order of the sequence is to be followed, and if

the importer does so request but it then proves impossible to determine the

customs value under the provisions of paragraph 7, the customs value shall be

determined under the provisions of paragraph 6, if it can be so determined.
4.
Where the customs value cannot be determined under the provision

of Paragraphs 2, 3, 4, 5, 6 and 7 it is to be determined under the provisions

of Paragraph 8.

Use of Generally Accepted Accounting Principles
1.
"Generally accepted accounting principles" refers to the recognised

consensus or substantial authoritative support within the Partner State at a

particular time as to which economic resources and obligations should be

recorded as assets and liabilities, which changes in assets and liabilities

should be recorded, how the assets and liabilities and changes in them should

be measured, what information should be disclosed and how it should be

disclosed, and which financial statements should be prepared. These

standards may be broad guidelines of general application as well as detailed

practices and procedures.

2.
For the purposes of this Schedule, the proper officer shall utilise

information prepared in a manner consistent with generally accepted

accounting principles in the Partner State which is appropriate for the

Paragraph in question. For example, the determination of usual profit and

general expenses under the provisions of Paragraph 6 would be carried out

utilising information prepared in a manner consistent with generally accepted

accounting principles of the Partner State. On the other hand, the

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determination of usual profit and general expenses under the provisions of

Paragraph 7 would be carried out utilising information prepared in a manner

consistent with generally accepted accounting principles of the country of

production. As a further example, the determination of an element provided

for in paragraph 9 (1)
(b)
(ii) undertaken in the Partner State would be carried

out utilising information in a manner consistent with the generally accepted

accounting principles of the Partner State.

Note to Paragraph 1

Subparagraph 3 (e)

For the purposes of this Schedule, one person shall be deemed to control

another when the former is legally or operationally in a position to exercise

restraint or direction over the latter.

Subparagraph 4

For the purpose of paragraph 1, the term "person" includes a legal person,

where appropriate.

Note to Paragraph 2

Price Actually Paid or Payable

1. The price actually paid or payable is the total payment made or to be made

by the buyer to or for the benefit of the seller for the imported goods. The

payment need not necessarily take the form of a transfer of money. Payment

may be made by way of letters of credit or negotiable instruments. Payment

may be made directly or indirectly. An example of an indirect payment would

be the settlement by the buyer, whether in whole or in part, of a debt owed by
the seller.

2. Activities undertaken by the buyer on the buyer's own account, other than
those for which an adjustment is provided in paragraph 9, are not considered

to be an indirect payment to the seller, costs of such activities shall not,

therefore, be added to the price actually paid or payable in determining the

customs value.

3. The customs value shall not include the following charges or costs,

provided that they are distinguished from the price actually paid or payable

for the imported goods:

(a)
charges for construction, erection, assembly, maintenance or

technical assistance, undertaken after importation on imported

goods such as industrial plant, machinery or equipment;

(b)
the cost of transport after importation;

(c)
Duties and taxes of the Partner State.

4. The price actually paid or payable refers to the price for the imported

goods. Thus the flow of dividends or other payments from the buyer to the

seller that do not relate to the imported goods are not part of the customs

value.

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Subparagraph (1 ) (a) (iii)

Among restrictions, which would not render a price actually paid or payable

unacceptable, are restrictions, which do not substantially affect the value of

the goods.

An example of such restrictions would be the case where a seller requires a

buyer of automobiles not to sell or exhibit them.

Subparagraph (1) (b)

1. If the sale or price is subject to some condition or consideration for which

a value cannot be determined with respect to the goods being valued, the

transaction value shall be acceptable for customs purposes. Some examples

of this include:

(a)
the seller establishes the price of the imported goods on condition
that the buyer will also buy other goods in specified quantities;

(b)
the price of the imported goods is dependent upon the price or

prices at which the buyer of the imported goods sells other goods to

the seller of the imported goods;

(c)
the price is established on the basis of a form of payment extraneous

to the imported goods, such as where the imported goods are semi-
finished goods which have been provided by the seller on condition
that the seller will receive a specified quantity of the finished goods.

2. However, conditions or considerations relating to the production or

marketing of the imported goods shall not result in rejection of the transaction

value. For example, the fact that the buyer furnishes the seller with

engineering and plans undertaken in the Partner State shall not result in

rejection of the transaction value for the purposes of paragraph 2.

Likewise, if the buyer undertakes on the buyer's own account, even though by

agreement with the seller, activities relating to the marketing of the imported

goods, the value of these activities is not part of the customs value nor shall

such activities result in rejection of the transaction value.

Subparagraph
(2)

1.
Subparagraphs (2)
(a)
and (2)
(b) provide different means of

establishing the acceptability of a transaction value.

2.
Subparagraph 2
(a)
provides that where the buyer and the seller are

related, the circumstances surrounding the sale shall be examined and the

transaction value shall be accepted as the customs value provided that the

relationship did not influence the price. It is not intended that there should be

an examination of the circumstances in all cases where the buyer and the
seller are related. Such examination will only be required where there are

doubts about the acceptability of the price. Where the proper officer have no

doubts about the acceptability of the price it should be accepted without
requesting further information from the owner. For example, the proper

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officer may have previously examined the relationship, or it may already have

detailed information concerning the buyer and the seller, and may already be

satisfied from such examination or information that the relationship did not

influence the price.

3.
Where the proper officer is unable to accept the transaction value

without further inquiry, it should give the owner an opportunity to supply such

further detailed information as may be necessary to enable it to examine the

circumstances surrounding the sale. In this context, the proper officer should
be prepared to examine relevant aspects of
the
transaction, including the way

in which the buyer and seller organise their commercial relations and the way

in which the price in question was arrived at, in order to determine whether

the relationship influenced the price. Where it can be shown that the buyer and
seller, although related under the provisions of Paragraph 1, buy from and sell

to each other as if they were not related, this would demonstrate that the price

had not been influenced by the relationship. As an example of this, if the price

had been settled in a manner consistent with the normal pricing practices of

the industry in question or with the way seller settles prices for sales to buyers

who are not related to the seller, this would demonstrate that the price had not

been influenced by the relationship. As a further example, where it is shown

that the price is adequate to ensure recovery of all costs plus a profit which is
representative of the firm's overall profit realised over a representative period

of time, e.g. on an annual basis in sales of goods of the same class or kind,

this would demonstrate that the price had not been influenced.

4.
Subparagraph (2)
(b)
provides an opportunity for the importer to

demonstrate that the transaction value closely approximates to a "test" value

previously accepted by the proper officer and is therefore acceptable under the

provisions of paragraph (2). Where a test under subparagraph (2)
(b)
is met,
it is not necessary to examine the question of influence under paragraph 2
(a).

If the proper officer has already sufficient information to be satisfied, without

further detailed inquiries, that one of the tests provided in subparagraph (2)

(b)
has been met, there is no reason for it to require the importer to

demonstrate that the test can be met. In subparagraph (2)
(b)
the term

"unrelated buyers" means buyers who are not related to the seller in any

particular case.

Subparagraph (2) (b)

A number of factors must be taken into consideration in determining whether

one value "closely approximates" to another value. These factors include the

nature of the imported goods, the nature of the industry itself, the season in

which the goods are imported, and, whether the difference in values is

commercially significant. Since these factors may vary from case to case, it

would be impossible to apply a uniform standard such as a fixed percentage,

in each case. For example, a small difference in value in a case involving one

type of goods could be unacceptable while a large difference in a case

involving another type of goods might be acceptable in determining whether

the transaction value closely approximates to the "test" values set forth in sub-

paragraph (2)
(b)
of paragraph 2.

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Note to Paragraph 3

1. In applying paragraph 3, the proper officer shall wherever possible, use a
sale of identical goods at the same commercial level and in substantially the

same quantities as the goods being valued. Where no such sale is found, a sale

of identical goods that takes place under any one of the following three

conditions may be used:

(a)
a sale at the same commercial level but in different quantities;

(b)
a sale at a different commercial level but in substantially the same

quantities; or

(c)
a sale at a different commercial level and in different quantities.

2. Having found a sale under any one of these three conditions

adjustments will then be made, as the case may be, for:

(a)
quantity factors only;

(b)
commercial level factors only; or

(c)
both commercial level and quantity factors

3. The expression "and/or" allows the flexibility to use the sales and

make the necessary adjustments in any one of the three conditions described

above.

4. For the purposes of paragraph 3, the transaction value of identical

imported goods means a customs value, adjusted as provided for in

subparagraphs (1)
(b)
and (2), which has already been accepted under

Paragraph 2.

5. A condition for adji.thment because of different commercial level or

different quantities is that such adjustment, whether it leads to an increase or

a decrease in the value, be made only on the basis of demonstrated evidence

that clearly establishes the reasonableness and accuracy of the adjustments,

e.g. valid price lists containing prices referring to different levels or different

quantities. As an example of this, if the import- ed goods being valued consist

of a shipment of 10 units and the only identical import- ed goods for which a
transaction value exists involved a sale of 500 units, and it is recognised that

the seller grants quantity discounts, the required adjustment may be

accomplished by resorting to the seller's price list and using that price

applicable to sale of 10 units. This does not require that a sale had to have

been made in quantities of 10 as long as the price has been established as

being bona fide through sales at other quantities. In the absence of such an

objective measure, however, the determination of a customs value under the

provisions of Paragraph 3 is not appropriate.

Note to Paragraph 4

1. In applying paragraph 4, the proper officer shall, wherever possible,

use a sale of similar goods at the same commercial level and in substantially

the same quantities as the goods being valued. Where no such sale is found, a

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sale of similar goods that takes place under any one of the following three

conditions may be used;

(a)
a sale at the same commercial level but in different quantities;

(b)
a sale at a different commercial level but in substantially the same

quantities; or

(c)
a sale at a different commercial level and in different quantities;

2. Having found sale under any one of these three conditions adjustments

will then be made, as the case may be, for:

(a) quantity factors only;

(b)
commercial level factors only; or

(c) both commercial level and quantity factors;

3. The expression "and/or" allows the flexibility to use the sales and

make the necessary adjustments in any one of the three conditions described

above.

4. For the purpose of paragraph 4, the transaction value of similar

imported goods means a customs value, adjusted as provided for in

subparagraphs (1) (b) and (2), which has already been accepted under

paragraph 2.

5. A condition for adjustment because of different quantities is that such
adjustment whether it leads to an increase or a decrease in the value, be made

only on the basis of demonstrated evidence that clearly establishes the

reasonableness and accuracy of the adjustment, e.g. valid price lists

containing prices referring to different levels or different quantities. As an

example of this, if the imported goods being valued consist of a shipment of

10 units and the only similar imported goods for which a transaction value

exists involved a sale of 500 units, and it is recognised that the seller grants

quantity discounts, the required adjustment may be accomplished by resorting

to the seller's price list and using that price applicable to a sale of 10 units.
This does not require that a sale had to been established as being bona fide

through sales at other quantities. In the absence of such an objective measure,

however, the determination of a customs value under the provisions of

paragraph 4 is not appropriate.

Note to Paragraph 6
1.The term "unit price at which goods are sold in the greatest aggregate

quantity" means the price at which the greatest number of units is sold in sales
to persons who are not related to the persons from whom they buy such goods

at the first commercial level after importation at which such sales take place.
2.
As an example of this, goods are sold from a price list, which grants

favourable unit prices for purchases made in larger quantities.

sales of 3 units 65

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Sale quantity sold at Unit price

each

Number of sales

Total quantity

sold at each

price

1 —10
units

100

10 sales of 5 units

65

5 sales of 3 units

11-25 units

95

5 sales of 11 units

55

Over 25 units
90

1 sale of 30 units

80

1 sale of 50 units

The greatest number of units sold at a price is 80; therefore, the unit price in

the greatest aggregate quantity is 90.

3. As another example of this, two sales occur. In the first sale 500 units

are sold at a price of 95 currency units each. In the second sale 400 units are

sold at a price of 90 currency units each. In this example, the greatest number
of units sold at a particular price is 500; therefore, the unit price in the greatest

aggregate quantity is 95.

4. A third example would be the following situation where various

quantities are sold at various prices.

(a)
Sales

Sale
Quantity

Unit Price

40 units

100

30 units

90

15 units

100

50 units

95

25 units

105

35 units

90

5 units

100

(b)
Totals

Total quantity sold

Unit price

65

90

50

95

60

100

25

105

In this example, the greatest number of units sold at a particular price is

65; therefore, the unit price in the greatest aggregate quantity is 90.

5. Any sale in the Partner State, as described in subparagraph 1 above, to

a person who supplies directly or indirectly free of charge or at reduced cost

for use in connection with the production and sale for export of the imported

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goods any of the elements specified in subparagraph 1(b) of paragraph 1(b) of

Paragraph 9, should not be taken into account in establishing the unit price for

the purposes of Paragraph 6.

6.
It should be noted that "profit and general expenses" referred to in

subparagraph

(1) of Paragraph 6 should be taken as a whole. The figure for the purposes of

this deduction should be determined on the basis of information supplied by or on

behalf of the importer unless the importer's figures are inconsistent with those

obtained in sales in The Partner State of imported goods of the same class or kind.

Where the importer's figures are inconsistent with such figures, the amount for

profit and general expenses may be based upon relevant information other than that

supplied by or on behalf of the owner.

7.
The "general expenses" include the direct and indirect costs of

marketing the goods in question.

8.
Local taxes payable by reason of the sale of the goods for which a

deduction is not made under the provisions of paragraph 6 (1)
(a) (iv)
shall be

deducted under the provisions of paragraph 6 (1)
(a) (i).

9.
In determining either the commissions or the usual profits and general

expenses under the provisions of paragraph 6 (1), the question whether certain

goods are "of the same class or kind" as other goods must be determined on

a case by case basis by reference to the circumstances involved. Sales in the
Partner State of the narrowest group or range of imported goods of the same

class or kind, which includes the goods being valued, for which the necessary

information can be provided, should be examined. For the purposes of

Paragraph 6, "goods of the same class or kind" includes goods imported from

the same country as the goods being valued as well as goods imported from

other countries.

10.
For the purposes of paragraph 6 (1)
(b),
the "earliest date" shall be

the date by which sales of the imported goods or of identical or similar

imported goods are made in sufficient quantity to establish the unit price.

11.
Where the method in paragraph 6 (2) is used, deductions made for the
value added by further processing shall be based on objective and quantifiable
data relating to the cost of such work. Accepted industry practices would form

the basis of the calculations.

12.
It is recognised that the method of valuation provided for in

Paragraph 6 (2) would normally not be applicable when, as a result of the

further processing, the imported goods lose their identity. However, there can

be instances where, although the identity of the imported goods is lost, the

value added by the processing can be determined accurately without

unreasonable difficulty. However, there can be instances where, although the

identity of the imported goods is lost, the value added by the processing can

be determined accurately without unreasonable difficulty. On the other hand,

there can also be instances where the imported goods maintain their identity
but form such a minor element in the goods sold in the Partner State that the

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use of this valuation method would be unjustified. In view of the above, each
situation of this type must be considered on a case by case basis.

Note to Paragraph 7

1.
As a general rule, customs value is determined under this Schedule on

the basis of information readily available in the Partner State. In order to

determine a computed value, however, it may be necessary to examine the

costs of producing the goods being valued and other information, which has
to be obtained from outside the Partner State. Furthermore, in most cases the

producer of the goods will be outside the jurisdiction of the authorities of the

Partner State. The use of the computed value method will generally be limited

to those cases where the buyer and seller are related and the producer is

prepared to supply to the authorities of the Partner State the necessary costing

and to provide facilities for any subsequent verification which may be

necessary.

2.
The "cost or value" referred to in Paragraph 7 (1)
(a)
is to be

determined on the basis of information relating to the production of the goods

being valued supplied by or on behalf the producer. It is to be based upon the

commercial accounts of the producer, provided that such accounts are

consistent with the generally accepted accounting principles applied in the

country where the goods are produced.
3.
The "cost or value" shall include the cost of elements specified in

subparagraphs 9(1)
(a) (ii)
and
(iii).
It shall also include the value,

apportioned as appropriate under the provisions of the relevant note to

Paragraph 9, of any element specified in Paragraph 9 (1)
(b)
which has been

supplied directly or indirectly by the buyer for use in connection with the

production of the imported goods. The value of the elements specified in

paragraph 9(1)
(b) (iv)
which are undertaken in the Partner State shall be

included only to the extent that such elements are charged to the producer. It

is to be understood that no cost or value of the elements referred to in this

paragraph shall be counted twice in determining the computed value.
4.
The "amount for profit and general expenses" referred to in Paragraph

7 (1)
(b)
is to be determined on the basis of information supplied by or on

behalf of the producer unless the producer's figures are inconsistent with

those usually reflected in sales of goods of the same class or kind as the goods

being valued which are made by producers in the country of exportation for

export to the Partner State.

5.
It should be noted in this context that the "amount for profit and

general expenses" has to be taken as a whole. It follows that if, in any

particular case, the producer's profit figure is low and the producer's general

expenses are high, the producer's profit and general expenses taken together

may nevertheless be consistent with that usually reflected in sales of goods of
the same class or kind. Such a situation might occur, for example, if a product

were being launched in the Partner State and the producer accepted a nil or

low profit to offset high general expenses associated with the launch. Where

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the producer can demonstrate a low profit on sales of the imported goods because

of particular commercial circumstances, the producer's actual profit figures

should be taken into account provided that the producer has valid commercial

reasons to justify then and the producer's pricing policy reflects usual pricing

policies in the branch of industry concerned. Such a situation might occur, for

example, where producers have been forced to lower prices temporarily because

of an unforeseeable drop in demand, or where they sell goods to complement a

range of goods being produced in the Partner State and accept a low profit to

maintain competitiveness. Where the producer's own figures for profit and

general expenses are not consistent with those usually reflected in sales of goods

of the same class or kind as the goods being valued which are made by producers

in the country of exportation for export to a Partner State, the amount for profit

and general expenses may be based upon relevant information other than that

supplied by or on behalf of the producer of the goods.

6. Where information other than that supplied by or on behalf of the

producer is used for the purposes of determining a computed value, the proper
officer shall inform the importer, if the latter so requests, of the source of such

information, the data used and the calculations based upon such data.

7.
The "general expenses" referred to in Paragraph 7 (1)
(b)
covers the

direct and indirect costs of producing and selling the goods for export, which
are not included under Paragraph 7 (1)
(a).

8.
Whether certain goods are "of the same class or kind" as other goods

must be determined on a case-by-case basis with reference to the

circumstances involved. In determining the usual profits and general expenses

under the provisions of Paragraph 7, sales for export to the Partner State of the

narrowest group or range of goods, which includes the goods being valued,
for which the necessary information can be provided, should be examined.

For the purposes of Paragraph 7, "goods of the same class or kind" must be

from the same country as the goods being valued.

Note to Paragraph 8

1.
Customs values determined under the provisions of paragraph 8

should, to the greatest extent possible, be based on previously determined

customs values.

2.
The methods of valuation to be employed under paragraph 8 should be

those laid down in Paragraphs 2, 3, 4, 5, 6 and 7 but a reasonable flexibility

in the application of such methods would be in conformity with the aims and
provisions of Paragraph 8.

Some examples of reasonable flexibility are as follows:

(a)
Identical goods the requirement that the identical goods should be

exported at or about the same time as the goods being valued could

be flexibly interpreted; identical imported goods produced in a

country other than the country of exportation of the goods being

valued could be the basis for customs valuation; customs values of
identical imported goods already determined under the provisions

of Paragraphs 6 and 7 could be used.

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(b)
Similar goods the requirement that the similar goods should be

exported at or about the same time as the goods being valued could

be flexibly interpreted; similar imported goods produced in a

country other than the country of exportation of the goods being

valued could be the basis for customs valuation; customs values of

similar imported goods already determined under the provisions of
Paragraphs 6 and 7 could be used.

(c)
Deductive methods — the requirement that the goods shall have been

sold in the "condition as imported" in Paragraph 6 (1)
(a)
could be

flexibly interpreted; the "90 days" requirement could be

administered flexibly.

Note to Paragraph 9

Subparagraph (1) (a) (i)

The term "buying commissions" means fees paid by importer to the

importer's agent for the service of representing the importer abroad in the

purchase of the goods being valued.

Subparagraph (1) (b)

1.
There are two factors involved in the apportionment of the elements

specified in paragraph 9 (1)
(b)
(ii) to the imported goods – the value of the

element itself and the way in which that value is to be apportioned to the

imported goods. The apportionment of these elements should be made in a

reasonable manner appropriate to the circumstances and in accordance with
generally accepted accounting principles.

2.
Concerning the value of the element, if the importer acquires the

element from a seller not related to the importer at a given cost, the value of

the element is that cost. If the element was produced by the importer or by a

person related to the importer, its value would be the cost of producing it. If
the element had been previously used by the importer, regardless of whether

it had been acquired or produced by such importer, the original cost of

acquisition or production would have to be adjusted downward to reflect its

use in order to arrive at the value of the element.

3.
Once a value has been determined for the element, it is necessary to

apportion that value to the imported goods. Various possibilities exist. For

example, the value might be apportioned to the first shipment if the importer

wishes to pay duty on the entire value at one time. As another example, the

importer may request that the value be apportioned over the number of units

produced up to the time of the first shipment. As a further example the

importer may request that the value be apportioned over the entire anticipated

production where contracts or firm commitments exist for that production.

The method of apportionment used will depend upon the documentation

provided by the importer.

4.
As an illustration of the above, an importer provides the producer with

a mould to be used in the production of the imported goods and contracts with

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the producer to buy 10,000 units. By the time of arrival of the first shipment

of 1,000 units the producer has already produced 4,000 units. The importer

may request the proper officer to apportion the value of the mould over 1,000
units, 4,000 units or 10,000 units.

Subparagraph 1 (b) (iv)

1.
Additions for the elements specified in paragraph 9 (1)
(b)
(iv) should
be based on objective and quantifiable data. In order to minimise the burden

for both the importer and proper officer in determining the values to be added,

data readily available in the buyer's commercial record system should be used

in so far as possible.

2.
For those elements supplied by the buyer, which were purchased or

leased by the buyer, the addition would be the cost of the purchase or the

lease. No addition shall be made for those elements available in the public

domain, other than the cost of obtaining copies of them.

3.
The ease with which it may be possible to calculate the valued to be

added will depend on a particular firm's structure and management practice,

as well as its accounting methods.

4.
It is possible for example, that a firm which imports a variety of

products from several countries maintains the records of its design centre

outside the Partner State in such a way as to show accurately the costs

attributable to a given product. In such cases, a direct adjustment may

appropriately be made under the provisions of Paragraph 9.

5.
In another case, a firm may carry the cost of the design centre outside
the Partner State as a general overhead expense without allocation to specific

products. In this instance, an appropriate adjustment could be made under the
provisions of paragraph 9 with respect to the imported goods by apportioning

total design centre costs over total production benefiting from the design

centre and adding such apportioned cost on a unit basis to imports.

6.
Variations in the above circumstances will be of course, require

different factors to be considered in determining the proper method of
allocation.

7.
In cases where the production of the element in question involves a

number of countries and over a period of time, the adjustment should be

limited to the value actually added to that element outside the Partner State.

Subparagraph (1) (c)

1.
The royalties and license fees referred to in paragraph 9 (1)
(c)
may
include, among other things, payments in respect of patents, trademarks and

copyrights. However, the charges for the right to reproduce the imported

goods in the Partner State shall not be added to the price actually paid or

payable for the imported goods in deter- mining the customs value.

2.
Payments made by the buyer for the right to distribute or resell the

imported goods shall not be added to the price actually paid or payable for the

imported goods if such payments are not a condition of the sale for export to

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the Partner State of the imported goods.

Subparagraph 3

Where objective and quantifiable data do not exist with regard to the additions

required to be made under the provisions of Paragraph 9, the transaction value

cannot be determined under the provisions of Paragraph 2. As an illustration

of this, a royalty is paid on the basis of the price in a sale in the importing

country of a litre of a particular product that was imported by the kilogram

and made up into a solution after importation. If the royalty is based partially

on the imported goods and partially on other factors which have nothing to do

with the imported eoot:is such as when the imported goods are mixed with
domestic ingredients and are no longer separately identifiable, or when the

royalty cannot be distinguished from special financial arrangements between

the buyer and the seller, it would be inappropriate to attempt to make an

addition for the royalty. However, if the amount of this royalty is based only

on the imported goods and can be readily quantified, an addition to the price
actually paid or payable can be made.

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FIFTH SCHEDULE
(s.
114)

THE EXEMPTIONS REGIME

PART
A—SPECIFIC
EXEMPTIONS

GOODS IMPORTED OR PURCHASED BEFORE CLEARANCE

THROUGH THE CUSTOMS BY OR ON BEHALF OF PRIVILEGED

PERSONS AND INSTITUTIONS

1.
The Presidents

Goods for use by the Presidents of the Partner States.

2.
Partner States Armed Forces

All goods, including materials, supplies, equipment, machinery and

motor vehicles for the official use of Partner States Armed Forces.

3.
Commonwealth and Other Governments

Goods consigned to officers or men on board a naval vessel belonging

to another Commonwealth Government for their personal use or for

consumption on board such vessel.

Goods for the use of any of the Armed Forces of any allied power.

4.
Diplomatic and First Arrival Privileges

(1) Household and personal effects of any kind imported by entitled

personnel or their dependants including one motor vehicle imported or

purchased by them prior to clearance through customs within ninety
days of their first arrival in a Partner State or such longer period not

exceeding three hundred and sixty days from the date of his arrival, as

may be approved by the Commissioner in a Partner State in specific

cases where the entitled personnel have not been granted an exemption

under item 4 (4) of Part A or item 5 (3) of Part B:

Provided that this exemption shall apply to entitled personnel who may

have arrived for a new contract notwithstanding their previous

residential status in a Partner State while in execution of another

assignment, provided further that each contract is for a term not less

than two years.

(2)
One motor vehicle which the ministry responsible for foreign affairs

of a Partner State is satisfied as having been imported as a replacement for a

motor vehicle originally imported under paragraph (1) which has been written

off due to accident, fire or theft:

Provided that customs duty shall be payable at the appropriate rate if the
written off motor vehicle is disposed of locally.

(3)
Goods for the official use of the United Nations or its specialised

agencies or any Commonwealth High Commission, or of any foreign

embassy, consulate or diplomatic mission in a Partner State.

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(4) Goods for the use of a high official of the United Nations or its

specialised agencies, or a member of the diplomatic staff of any

Commonwealth or foreign country, where specific provision for such

exemption is made by the minister responsible for foreign affairs.

(5) Goods for the United Nations or any of its specialised agencies for

the support of a project in a Partner State.

(6) On first arrival in a Partner State or within three months of that date,

the household and personal effects, including one motor vehicle, of an

employee of the United Nations, or of its specialised agencies, of any

Commonwealth High Commission, or of any foreign embassy, consulate or

diplomatic mission, where the employee:

(a)
is not engaged in any other business or profession in a Partner State;

and

(b)
has not been granted an exemption under item 4 (1), (2) and (4) of

Part A or item 5 (3) of Part B.

(7) Any motor vehicle acquired free of duty pursuant to the provisions

of this item shall on re-sale or upon other disposition, whether or not for any

material consideration, be liable to duty notwithstanding that the period of

two years allowed has elapsed.

5. Donor Agencies with Bilateral or Multilateral Agreements with the

Partner States

(1) Household and personal effects of any kind imported by entitled

personnel or their dependants, including one motor vehicle imported or

purchased by them prior to clearance through customs, within ninety days of
their first arrival in a Partner State or such longer period not exceeding three

hundred and sixty days from the date of his arrival, as may be approved by the

relevant authority in a Partner State in specific cases where the entitled

personnel have not been granted an exemption under item 4 (4) of Part A or

item 5 (3) of Part B:

Provided that the exemption under this paragraph shall apply:

(i)
to entitled personnel who may have arrived for a new contract for a

term of not less than two years, not withstanding their previous

residential status in a Partner State while in execution of another

assignment;

(ii)
only once every four years where there is an on going project; and

(iii)
to an additional motor vehicle where there is a bilateral agreement

between the Government and aid agency entered into prior to the

coming into force of this Protocol.

(2) One motor vehicle, which the Commissioner in a Partner State is

satisfied, is imported as a replacement of another motor vehicle originally

imported under paragraph (1) and which has been written off due to accident,

fire or theft:

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Provided that any motor vehicle acquired free of duty pursuant to the

provisions of this item shall on resale or upon other disposition whether or not

for any material consideration be liable for duty not withstanding that the

period of two years has elapsed.

6.
International and Regional Organisations

Goods and equipment imported by donor agencies, international and

regional organisations with Diplomatic accreditation or bilateral or

multilateral agreements with a Partner State for their official use.

7. The War Graves Commission

Goods, including official vehicles but not including office supplies and

equipment and the property of the Commission's staff, for the

establishment and maintenance of war cemeteries by the Commonwealth
War Graves Commission.

8.
Disabled, Blind and Physically Handicapped Persons

Materials, articles and equipment, including one motor vehicle, which:

(a)
are specially designed for use by disabled or physically

handicapped persons or;

(b)
are intended for the educational, scientific or cultural advancement

of the disabled for the use of an organisation approved by the

Government for the purpose of this exemption:

Provided that the exemption in respect of motor vehicles shall not apply to

paragraph
(b).

9.
Rally Drivers

(1) One motor vehicle for each driver and spare parts specified in

Paragraph (2) which:

(a)
are imported or purchased prior to clearance through customs for

use in the rally;

(b)
having been temporarily imported under the Act for use in the rally,

are purchased during the period of temporary importation by a rally

driver resident in a Partner State for use in a rally;

(c) having been imported under conditions whereby exemption of duty

is granted under this Schedule, or whereby remission or refund of

duty has been granted by the Commissioner, are purchased by a

rally driver resident in a Partner State for use in the rally; and

(d)
in the case of vehicles only, are assembled in a Partner State and

purchased by a rally driver for use in the rally.

(2) Paragraph (1) shall apply to the following spares parts imported by a
rally driver for use in the rally:

(a) one engine assembled complete, or such individual parts making up

one engine as the rally driver requires, including, in either case, a

starter motor, alternator and clutch;

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(b)
one gear box assembly complete;

(c)
one differential assembly and one front and rear axle assembly, or

such individual parts making up one front and rear axle assembly as

the rally driver requires;

(d)
not more than four front suspension assemblies, or such individual

parts making up those assemblies as the rally driver requires: and

(e)
not more than two sets of rear shock absorbers.

(3) Exemption of duty under Paragraph (1) and (2) is made on the condition

that:

(a)
it applies only to motor vehicles and parts imported or purchased for

use by bona fide rally drivers resident in a Partner State who have

been approved and recommended to the Commissioner or a person

authorised by him or her in writing, by the rally authorities and

accepted as such by him;

(b) where the motor vehicle or parts ceased to be used or, in the case of
parts, to be reassigned for use, for rally purposes or are disposed off

in a Partner State to persons not entitled to exemption from, or

remission of duty, duty shall, immediately become payable at the

appropriate rate; and

(c)
where the motor vehicle parts cease to be used, or in the case of

parts, to be assigned for use, for rally purposes or are disposed off

in a Partner State to persons not entitled to exemption from, or

remission of duty, duty shall subject to paragraph (5), immediately

become payable at the appropriate rate.

(4) Nothing in paragraph (3)
(a)
or
(c)
shall prevent the motor vehicle or

spare parts from being used in other rallies in a Partner State.

(5)
Where a person to whom an exemption has been granted under this

item, fails to take part in the rally, duty shall become payable at the rate

applicable on the date the rally ends.

10. Goods and Equipment for Use in Aid Funded Projects

PART
B—GENERAL
EXEMPTION

GOODS IMPORTED OR PURCHASED BEFORE CLEARANCE

THROUGH CUSTOMS

1. Aircraft Operations

(a)
Any of the following goods, which are imported for use by the national

carrier or any airline designated under an air services agreement

between the Government of a Partner State and a foreign Government:

Aircraft, aircraft engines, parts and accessories thereof, air

navigational instruments; lighting, radio and radar apparatus and

equipment of specialised nature for the repair, maintenance and

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servicing of an aircraft on the ground; ground signs, stairways for

boarding aircraft, imported solely for use in connection with aircraft;

catering stores, such as luncheon boxes, cardboard trays, paper plates,
paper napkins, imported for use by any airline.

(b)
Any of the following goods, which are imported for use by an

approved ground handler or caterer:

(i)
equipment of a specialised nature for repairs; maintenance and
servicing of an aircraft.

(ii)
specialised aircraft loading and unloading equipment; and

(iii)
stairways for boarding and loading aircrafts.

(c)
Aircraft spare parts imported by aircraft operators or persons

engaged in the business of aircraft maintenance:

Provided that such spare parts shall be imported on the recommendation

of the authority responsible for civil aviation in the Partner State and in

such quantities as the Commissioner may specify.

2.
Containers and Pallets

(a)
Containers, including boxes, tins, bottles, jars, and other packages

in which any goods not liable to
ad valorem
duty are packed and

imported, being ordinary trade packages for the goods contained

therein;

(b)
Pallets and pre-packing slings;

(c)
Containers specially designed and equipped for carriage by one or

more modes of transport.

(d)
Imported containers, which the Commissioner on the

recommendation of the Director of Veterinary Services is satisfied,

and specially designed for storing semen for artificial insemination;

(e)
Packing material of any kind designed for packaging goods for

export.

3. Deceased Person's Effects

Used personal effects, subject to such limitations as the Commissioner

may impose, which are not for re-sale and have been the property of the
deceased person and have been inherited by or bequeathed to the person

to whom they are consigned. The personal effects include one motor

vehicle which the deceased owned and used outside a Partner State.

4.
Fish, Crustaceans and Molluscs

Fish, Crustaceans and Molluscs, fresh (dead or live), chilled or frozen

caught and landed by canoes or vessels registered and based in a Partner

State.

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5.

Passengers' Baggage and personal effects

(1) Goods imported by passengers arriving from places outside the Partner

States shall, subject to the limitations and conditions specified in the

following paragraphs:

The goods shall be:

(a)
the property of and accompany the passenger, except as provided in

Paragraph 7;

(b)
for the personal or household use of the passenger in a Partner State;

and

(c)
of such kinds and in such quantities as the proper officer may allow.

(2) Notwithstanding Paragraph (1)
(c),
the following goods shall not be

exempted under this item:-

(a)
alcoholic beverages of all kinds, perfumes, spirits and tobacco and

Manufactures thereof, except as provided in Paragraphs 6 and 7 of

this item;

(b) fabrics in piece;

(c)
motor vehicles, except as provided in Paragraph (3) and (4);

(d)
any trade goods or goods for sale or disposal to other persons.

(3) Subject to Paragraphs (1) and (2), the following goods may be exempted

under this item when imported, as baggage by a person on first arrival or a

returning resident of a Partner State whom the proper officer is satisfied is

bona fide changing residence from a place outside a Partner State to a place

within a Partner State,

(a) wearing apparel;

(b)
personal and household effects of any kind which were in his

personal or household use in his former place of residence;

(c)
one motor vehicle, (excluding buses and minibuses of seating

capacity of more than 13 passengers and load carrying vehicles of

load carrying capacity exceeding two tonnes) which the passenger

has personally owned and used outside a Partner State for at least

twelve months (excluding the period of the voyage in the case of

shipment):

Provided that the person has attained the age of eighteen years.

(4) Subject to Paragraphs (1) and (2) of this item, the following goods may be

exempted under this item when imported as baggage by a person whom the

proper officer is satisfied is making a temporary visit not exceeding three

months to a Partner State:

(a)
non-consumable goods imported for his personal use during his
visit which he intends to take out with him when he leaves at the

end of his visit;

L.N. No. 2 of 15th
September
2005.

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[Rev. 2009

(b)
consumable provisions and non-alcoholic beverages in such

quantities and of such kinds as are in the opinion of the proper

officer consistent with his visit;

(c)
that the goods are imported by a returning resident being an

employee of an international organisation the headquarters of which

are in a Partner State and who has been recalled for consultations at
the organisation's headquarters.

(5) Subject to Paragraphs (1) and (2) of this item, the following goods may be

exempted under this item when imported as baggage by a person who the

proper officer is satisfied is a resident of a Partner State returning from a visit
outside a Partner State and who is not changing residence in accordance with

paragraphs (3) and (4):

(a)
wearing apparel;

(b)
personal and household effects which have been in his personal use
or household use.

(6) Subject to paragraph (1) of this item, and subject to sub-paragraph
(b)
of

this paragraph, duty shall not be levied on the following goods imported by,

and in the possession of a passenger:-

(a)
spirits (including liquors) or wine, not exceeding one litre or wine

not exceeding two litres;

(b)
perfume and toilet water not exceeding in all one half litre, of which

not more than a quarter may be perfume;

(c)
cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not

exceeding in
all
250 grammes in weight.

The import duty free allowance shall be granted only to passengers who have

attained the age of eighteen years.

(7) Subject to Paragraphs (1) and (2) of this item, the exemptions granted in

accordance with Paragraphs (3), (4) and (5) of this
Item
may be allowed in

respect of bag- gage imported within ninety days of the date arrival of the

passenger or such further period not exceeding three hundred and sixty days

from such arrival as the Commissioner-General may allow. The duty free

allowances granted in accordance with Paragraph (6) of this item shall not be

allowed in respect of goods specified in the paragraph imported in

unaccompanied baggage.

(8) Where any person who has been granted an exemption under Paragraphs

(3) or (4) changes his residence to a place outside a Partner State within ninety

days from the date of his arrival, he shall export his personal or household

effects within thirty days, or such further period not exceeding sixty days

from the date he changes his residence to a place outside a Partner State, as

the Commissioner may allow, otherwise duty becomes payable from the date

of importation,

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(9) Subject to Paragraphs (1) and (2) of this item, goods up to the value of

United States Dollars Three Hundred for each traveller in respect of goods,

other than goods referred to in Paragraph 8 of this item, shall be exempted

when imported by the traveller in his or her accompanied baggage or upon his

or her person and declared by him or her to an officer, provided that the person

has been outside the Partner State for a period in excess of 24 hours;

6. Samples and Miscellaneous Articles

Samples and miscellaneous articles not imported as merchandise which

in the opinion of the Commissioner have no commercial value.

7.
Ships and Other Vessels

Passenger and cargo vessels of all kinds of twenty-five net register tonnage or

more, cable ships, floating factories, whale catching vessels, trawlers and other

commercial fishing vessels (other than sport fishing vessels), weather ships,

hopper barges; lighters, pontoons (being flat decked vessels used for the

transportation of persons or goods) and ferry boats; parts and accessories, but

not including batteries and sparking plugs.

8. Preparations for cleaning dairy apparatus

Surface-active preparations and washing preparations whether or not

containing soap, specially prepared for cleaning dairy apparatus.

9. Mosquito nets and materials for the manufacture of mosquito nets
10. Seeds for Sowing

All seeds spores and cut plants, imported specially treated, which the

relevant authority in the Ministry responsible tOr Agriculture has

approved as fit for sowing.

11. Chemically defined compounds used as fertilisers

Upon recommendation of the authority responsible for Agriculture in the

Partner State.

12. Museums, Exhibits and Equipment

(a)
Museum and natural history exhibits and specimens, and scientific

equipment for public museums; and

(h)
Chemicals, reagents, films, film strips and visual aids equipment,

the importation of which is approved in writing by the relevant

authority in a Partner State, imported or purchased prior to

clearance through Customs by the National Museums.

13. Diapers, Urine bags and hygienic bags

Diapers, Urine bags and hygienic bags for medical use, in such quantities

as the Commissioner may allow.

L.N. No 2
of 15th
September
2005.

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L.N. No. 2 of
15th

September
2005

and L.N. No.
36 8th
December

2008.

14.
Diagnostic Reagents and Equipment

Diagnostic reagents and equipment recommended by the Director of

Medical Services or the Director of Veterinary Services for use in

hospitals, clinics and diagnostic laboratories subject to such limitations

as the Commissioner in a Partner State may impose.

15.
Horticulture, Agriculture or Floriculture Inputs

Imported inputs by persons engaged in horticulture, agriculture or
floriculture which the Commissioner is satisfied are for use in the

horticulture, agriculture or floriculture sector.

16.
Packaging Material for Medicaments

Packaging materials and raw materials for manufacture of medicaments

upon recommendation of the authority responsible for manufacture of

medicaments.

17.
Education

Educational Articles and Materials as specified in the Florence

Agreement.

18. Splints for use in the manufacture of matches

Splints imported by manufacturer for use in the manufacture of matches.

19. Inputs for use in the manufacture of agricultural equipment

Inputs imported by a manufacturer for use in the manufacture of

agricultural equipment.

20.
Relief goods imported for emergency use in specific areas where

natural disaster/calamity has occurred in a Partner State

Goods for emergency relief purposes of such quantities and within a

specified period imported by government or its approved agent or a non-

governmental organisation or a relief agency as authorised by the

Director/Commissioner responsible for disaster management in a Partner
State provide that:

(a)
the goods are household utensils, food stuffs, materials for

provision of shelter, and equipment and materials for health,

sanitary and education purposes,

(b)
the goods are for use in areas where a natural disaster or calamity

has occurred in Partner State,

(c)
the importation shall be made within 6 months or such further

period not exceeding 12 months as the Commissioner of a Partner

State may permit in each case,

(d)
the quantities of imported goods shall be subject to such limitations

as the Commissioner may impose, and

L.N. No. 12 of June

30th, 2008.
and L.N.
No. 12/2008
of 23rd
June, 2008.

L.N. No. 2 of 15th
September

2005.

L.N. No. 2
of
September

15, 2005.

L.N. No. 2 of
September
15, 2005.

L.N. No. 12
of June 30,
2006.

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(e)
the Commissioner shall submit a notification of the exemption

detailing the description of the goods and quantities to the

Directorate for circulation to other Partner States.

21.
Hotel Equipment

Any of the following goods engraved or printed or marked with the hotel

logo imported by a licensed hotel for its use:

(a)
Washing machines;

(b)
Kitchen Ware;

(c)
Cookers;

(d)
Fridges and freezers

(e)
Air Conditioning Systems;

(f)
Cutlery;

(g)
Televisions;

(h)
Carpets;

(i)
Furniture;

(j)
Linen and Curtains;

(k)
Gymnasium equipment

L.N. No. 2
of

September

15, 2005.

L.N. No. 12
of 23" June
2008.

22.
(a) Refrigerated trucks

(b) Insulated tankers

23.
Speed Governors

24.
Computer Software

Any media containing computer software;

25.
Electrical Energy saving bulbs for lighting also known as Compact

Fluorescent Bulbs

Compact Fluorescent Bulbs (Energy Saving Bulbs) with power

connecting cap at one end.

L.N. No. 2
of

September

15, 2005. and L.N.
No. 12 of 23" June

2008.

L.N. No. 2
dated

September

15, 2005.

L.N. No. 2
dated

September

15, 2005.

L.N. No. 12
dated June
30, 2006 and
L.N. No. 8
dated June
18, 2007.

26. Specialised Solar equipment and accessories

L.N. No. 12
Specialised Solar powered equipment and accessories including deep
dated June

cycle batteries which exclusively use and/ or store solar power.

30, 2006.

27.
Unbleached woven fabrics of a width 80 inches and above imported for

manufacture of textile materials

Woven fabrics made from unbleached yarn and which has not been

bleached, dyed or printed of a width 80 inches and above provided that:

L.N. No. I
dated 1st
March,

2007.

263

East African Community Customs Management

[Rev. 2009

L.N. E0 8
dated June

18. 2007.

LN. MI 12
dated 23'
June. 2008.

(a)
the unbleached woven fabrics are imported by approved Textile

Mills in a Partner State for exclusive use in the manufacture of

finished fabrics:

(b)
the imported unbleached woven fabrics shall be subject to customs

control and such conditions as the Commissioner shall prescribe in

accordance with this Act;

the quantities imported shall be subject to such limitations as the

Commissioner shall specify; and

(d) the exemption of import duty on unbleached woven fabrics of width

80 inches and above shall apply for two years from 1st March 2007.

28. hems imported for use in licensed hospitals

Any of the following goods engraved or printed or marked with the

hospital logo imported for use in licenced hospitals. as recommended by

the Director of Medical Services subject to such conditions and

limitations as the Commissioner may impose:

(a)
shadow less lamps for use in operating theatres

(b)
blood freezers

(e) kitchenware and equipment

(d) laundry equipment

(c)
mattresses and linen

0
bedside screens

(ii) air conditioners

(h)
uniforms for use by hospital staff

(i)
water heating equipment

(/) trolleys and stretchers

(k)
furniture

29. Motor vehicles specially designed for refuse/garbage collection and

disposal imported or purchased by local authorities or persons contracted

by the local authorities to collect refuse/garbage.

(e)

264

[Rev. 2009

East African Community Customs Management

SIXTH SCHEDULE (s. 130.)

WARRANT OF DISTRESS

To

the

Commissioner by virtue of the powers vested in me by 130 (4) of the East
African Community Customs Management Act, 2004 do hereby authorise

you to collect and recover the sum of due

for duty from
having his or her premises

at and for the recovery thereof I

further authorise that you, with the aid (if necessary) of your assistants and

calling to your assistance any police officer if necessary) which assistance

they are hereby required to give, do forth levy by distress the said sum

together with the costs and charges of and incidental to the taking and keeping

of such distress, on the goods, chattels or other distrainable things of the said

person wherever the same may be found, and all vessels, vehicles, animals,
and other articles, used within the partner states in commercial transactions

which you may find in any premises or any lands in use or possession of the
said tax payer or any person on his or her behalf or in trust for him or her.

And for the purpose of levying such distress you are hereby authorised, if

necessary, with such assistance as aforesaid to break open any building or

place in the daytime.

Given under my hand at

this

day of

.20

265

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