East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005PART XVINWARD AND OUTWARD PROCESSINGInterpretationofPart XV171. In this Part-"compensating products" means products resulting from themanufacturing, processing or repair of goods for which the use ofthe inward or outward processing procedure is authorised;"equivalent goods" means domestic or imported goods identical indescription, quality and technical characteristics to those importedfor inward processing which they replace;"inward processing" means the customs procedure under whichcertain goods can be brought in a Partner State conditionallyexempted from duty on the basis that such goods are intended formanufacturing, processing or repair and subsequent exportation;"outward processing" means the customs procedure under whichgoods which are in free circulation in a Partner State may betemporarily exported for manufacturing, processing or repairoutside the Partner State and then re-imported;"rate of yield" means the quantity or percentage of compensatingproducts obtained from the processing of a given quantity oftemporary imported or exported goods;"re-importation in the same state" means the Customs procedure underwhich exported goods may be taken into home use free of importduties, provided that they have not undergone any manufacturing,processing or repairs outside a Partner State and any sumschargeable as a result of repayment or relief or of remission fromduty granted at exportation must be paid;"replacement system" means a procedure by which an importedproduct substitutes a compensating product;"replacement product" means a product imported to substitute acompensating product under the replacement system.Inward ProcessingProcedureofoperation172.-(1) The Commissioner shall, subject to such conditions as theCommissioner may prescribe, allow the following goods to be enteredfor inward processing in a Partner State in one or more processingoperations-114