East African Community Customs Management Act, 2004 - VERTIC

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No. 1 East African Community Customs Management 2005205. 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.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 XVIIISETTLEMENT OF CASES BY THE COMMISSIONER219. Power of Commissioner to compound offence.PART XIXLEGAL PROCEEDINGS220. 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 XXAPPEALS229. Application for review to Commissioner.230. Appeals to tax appeals tribunal.231. Establishment of tax appeals tribunal.10
PART XXIMISCELLANEOUS PROVISIONS232. 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.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.SCHEDULESFIRST SCHEDULE - Declaration of OfficerSECOND SCHEDULE- Prohibited and Restricted Imports GenerallyTHIRD SCHEDULE - Prohibited and Restricted Exports GenerallyFOURTH SCHEDULE -Determination of Value of Imported Goods Liable to AdValorem Import DutyFIFTH SCHEDULE - Exemptions RegimeSIXTH SCHEDULE-Warrant of Distress11
Page 1 and 2: LEGAL NOTICE NO. 01/2005 ISSN 00002
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Prohibited and restricted exportsPo
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200572.-(1) Subject to subsection (
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Controlof entryTermina- tion of tra
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No. 1
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2005(c) departs from a Partner Stat
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Recover y of duty by distress.
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186.-(1) The Commissioner shall, wh
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224.-(1) Where any court imposes on
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2005by the same person as the goods
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2005arrived for a new contract not
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East African Community Customs Management Act, 2004 - VERTIC

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