East African Community Customs Management Act, 2004 - VERTIC

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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
No. 1 East African Community Customs Management 2005PART XICUSTOMS AGENTS145. -(1) The Commissioner may license persons to act as agents fortransacting business relating to the declaration or clearance of anygoods or baggage other than accompanied non-manifested personalbaggage of a person travelling by air, land or sea.Licensingof agents(2) The Commissioner shall not license any person to act as agentunder this Act unless the Commissioner is satisfied that, that personhas the capability, office equipment, a registered office and documentsto effectively transact business in accordance with the provisions ofthis Act and any other conditions as may be prescribed by regulations.(3) The Commissioner may refuse to issue a licence or may by order,suspend, revoke or refuse to renew, any such licence on the ground that theapplicant or holder has been found guilty of an offence under the Customs lawsor has been convicted of an offence involving dishonesty or fraud, or for anyother reason that the Commissioner may deem fit.146. -(1) Where under the provisions of the Customs laws the ownerof any goods is required or authorised to perform any act then such act,unless the contrary appears, may be performed on his or her behalf byan authorised agent.Authorityofagents(2) A person shall not be the duly authorised agent of any ownerunless-(a) such person is exclusively in the employment of the owner;or(b) such person is a Customs agent duly licensed as such inaccordance with this Act, and, in either case, such person is authorizedin writing by the owner, either generally or in relation to anyparticular act, to perform the act on behalf of the owner.(3)The proper officer may require from any person purporting to bethe duly authorised agent of any owner the production of his or herwritten authority and in default of the production of such authority theproper officer may refuse to recognise such person as a duly authorizedagent.99
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LEGAL NOTICE NO. 01/2005 ISSN 00002
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No. 1 East African Community Custom
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200522. The proper officer may, unl
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247. Notwithstanding anything conta
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East African Community Customs Management Act, 2004 - VERTIC

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