East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(iv) upon fixing or agreeing to the rate of yield, thedescription and quality and quantity of variouscompensating products shall be specified;(v) the Commissioner shall prescribe duty drawbackcoefficient applicable.140. - (1) The Council may grant remission of duty on goodsimported for the manufacture of goods in a Partner State.(2)The Council may prescribe regulations on the generaladministration of the duty remission under this section.(3)The manufacturer, and the approved quantity, of the goods withrespect to which remission is granted under this section shall bepublished 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, ordelivering them from, any Customs area or warehouse; or(c) in any Customs area or warehouse,before the goods aredelivered out of Customs control to the owner, then, if theCommissioner is satisfied that such goods have not beenand will not be consumed in a Partner State, theCommissioner may remit the duty payable in respect of thegoods.142.-(1) Where any goods imported into a Partner State aredamaged before such goods are delivered out of Customs control, then,subject to the provisions of this section, a rebate of the duty payable inrespect of such goods may be allowed in such amount as, in theopinion of the proper officer, is in proportion to the damage sustainedby such goods.Councilmaygrantremissionofduty ongoodsfor manufactureRemissiondutyRebateof duty(2) Rebate of duty shall be allowed under this section in respect ofany goods (not being goods to which section 118 applies) except wherethe proper officer is satisfied that the carrier or insurer of the goods hasmade an allowance to the owner in respect of the damage; and in nocase shall the rebate exceed such proportion of the duty as the amountof the allowance so made bears to the value, calculated in accordancewith section 122, of the undamaged goods.97