East African Community Customs Management Act, 2004 - VERTIC

2005arrival and re-warehousing of the goods within such time asthe proper officer may consider appropriate; and(c) transmit to the proper officer of the bonded factory wherethe goods are to be re-warehoused an account containingthe particulars of the goods.(3) Security given under subsection (2) shall not be dischargedunless-(a) the conditions attached thereto have been satisfied;(b) the full duty payable on the goods has been paid inaccordance with this Act; or(c) the goods are otherwise accounted for to the satisfaction ofthe proper officer, and any duties due in respect of anydeficiency in the goods not so accounted for have been paid.(4) On arrival of the goods at the other bonded factory, a particularaccount of the goods shall be taken.166.-(1) The Commissioner may, subject to such conditions as hemay impose and on payment of the duties due, permit goodsmanufactured in a bonded factory, including waste from themanufacturing process, to be entered for home consumption.(2) The value for the purpose of determining the duty on goodsremoved from a bonded factory shall be determined in accordance withsection 122.Goodsfrombondedfactorymay beenteredfor homeconsumption(3) A licensee who, without the permission of the Commissioner,disposes of, or allows to be disposed of, raw materials or manufacturedgoods from a bonded factory, within the Partner States, whether onpayment or not, or any person who acquires, keeps, conceals or has inhis or her possession such raw materials or manufactured goods froma bonded factory, commits an offence and shall be liable on convictionto a fine of five thousand dollars or fifty percent of the ex-factory valueof the raw materials or manufactured goods, whichever is the higher,111