East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005CompensatingproductsobtainedfromequivalentgoodsRate ofyield ininwardprocessing176. Subject to such conditions as the Commissioner may imposecompensating products may be obtained from equivalent goods as areplacement of goods imported for inward processing:Provided that the equivalent products shall be identical indescription, quality and technical characteristics as thoseimported for inward processing, which they replace.177.-(1) The Commissioner shall, where goods are for inwardprocessing, fix or agree to the rate of yield of the operation byreference to the actual conditions made under which it is effected.(2) Upon fixing or agreeing to that rate, the description, quality andquantity of the various compensating products shall be specified.(3) In fixing the rate of yield account may be taken of lossesresulting from the nature of the goods used such as evaporation or dryingout of the goods.Outward ProcessingAuthorizationfor outwardprocessingprocedure178.-(1) The Commissioner may authorize goods to be exportedtemporarily from a Partner State as the Commissioner may prescribein order to undergo processing operations and the compensatingproducts be re-imported and be released for home consumption withtotal or partial relief of duties.(2) The authorization shall be granted:(a) where it is established that the compensating products shallresult from processing of the temporary export goods;(b) where the outward processing procedure does not prejudicethe interests of the Partner State.Timelimit foroutwardprocessing179.-(1) Compensating products shall be imported into a PartnerState within a period of one year from the date on which the goodswere exported.116