East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(b) in the case of goods in respect of which subsidy has beengranted, collect a countervailing duty; or(c) take necessary measures in the case of any other matters inrespect of anti-dumping and countervailing measures.(2) Notwithstanding the provisions of this Act, the anti- dumpingand countervailing duty imposed in subsection (1) shall be chargeablein addition to any other duty chargeable on the respective goods.Drawback, Remission, Rebate and Refund138. - (1) Drawback of import duty may on exportation or theperformance of such conditions as may be prescribed, be allowed inrespect of such goods, such amount, and on such conditions, as may beprescribed.Drawbackofduty(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 suchdrawback, he or she shall-(a) enter such goods in the prescribed form and in the prescribedmanner and produce such goods for examination by theproper officer before the exportation of the goods or theperformance of the conditions on which drawback isallowed;(b) make and subscribe a declaration on the prescribed form tothe effect that the conditions under which drawback may beallowed have been fulfilled and, in the case of goodsexported or put on board any aircraft or vessel for use asstores-(i)that such goods have actually been exported or put onboard for use as stores, as the case may be;(ii) that such goods have not been re-imported and are notintended to be re-imported into the Partner State; and(iii) that such owner at the time of the declaration of suchgoods for drawback was, and continues to be, entitledto drawback; and95