East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(c) present his or her claim for drawback within a period oftwelve months from the date of the exportation of the goodsor the performance of the conditions on which drawbackmay be allowed.(3) Drawback shall not be allowed in respect of any goods where-(a) the value of such goods for home consumption is less thanthe amount of the duty drawback which may be otherwiseallowed; 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 exportationor for use as stores-(a) have been destroyed by accident on board such aircraft orvessel; or(b) have been materially damaged on board such aircraft or vesseland that such goods have, with the permission of theproper officer, been discharged at any port or place within aPartner State and abandoned to the Customs, then drawbackmay be allowed in respect of such goods as if such goodshad actually been exported or used as stores.Drawbacktobeallowedinrespectof certaingoods.139. Subject to Section 138 and regulations made under this Act,drawback of import duty may be allowed on goods imported for use inthe 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 inthe manufacture of such goods;(ii) the owner of goods shall have obtained authorizationfrom the Commissioner prior to manufacture;(iii) the Commissioner shall fix or agree to the rate of yieldof the operations;96