East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005RepaymentofCustomsdutywhengoodsarereturnedordestroyedbyfire143.-(1) Subject to section 144 and to such conditions as theCommissioner may impose, where it is shown to the satisfaction of theCommissioner-(a) that goods were imported in pursuance of a contract of saleand that the description, quality, state or condition of thegoods was not in accordance with the contract or that thegoods were damaged before the goods were delivered out toCustoms control; and(b) that the importer with the consent of the seller has either-(i) returned the goods unused to the seller and for that purposecomplied with the provisions of section 75 as toentry in like manner as if they had been goods to whichthat section applies; or(ii) destroyed the goods unused, the Commissioner shallrefund any Customs duty paid on the importation of thegoods.(2) Repayment of duty shall not be granted under subsection (1)unless the person claiming the repayment presents a claim within aperiod of twelve months from the date of the payment of the duty.(3) Nothing in this section shall apply to goods imported onapproval, or on sale or return, or other similar terms.Refundof duty144. - (1) Subject to any regulations, the Commissioner may grant arefund-(a) of any import duty, or part thereof which has been paid inrespect of goods which have been damaged or pillaged duringthe voyage or damaged or destroyed while subject toCustoms 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 begranted under subsection (1) unless the person claiming such refundpresents such claim within a period of twelve months from the date ofthe payment of the duty.(3) The Commissioner shall refund any import duty paid on goodsin respect of which an order remitting such duty has been made underthis Act.98