East African Community Customs Management Act, 2004 - VERTIC

164.-(1) All items of plant, machinery, spares and imported rawmaterials for use in the manufacture of goods under bond, shall be duly enteredand delivered by a manufacturer to the bonded factory within forty-five days andsubject to such conditions as the Commissioner may prescribe; and if thegoods described in this section are not delivered, then, as from the date ofimportation, the plant, machinery, spares and raw materials shall be liableto forfeiture, unless a satisfactory explanation is given to the proper officer toaccount for any delay.(2) All manufactured goods shall be duly exported or entered for homeconsumption within such time and subject to such conditions as theCommissioner may impose.(3)A manufacturer who contravenes this section commits an offence.165.-(1) Where goods are warehoused in a bonded factory theCommissioner may, subject to such conditions as he may impose, permit thename of the owner of the goods in the account to be changedif application is made in the prescribed form and signed by both the owner andthe intended owner.(2) Where goods warehoused in a bonded factory are to be removed to anotherbonded factory, then the proper officer shall-(a) require the owner of the goods to deliver an entry in the form andmanner as the proper officer may direct;(b) require the owner to give security in the amount not being less than theduty chargeable on the goods, for the due110