East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(c) processing or manufacturing was done on the re-importedgoods and the goods exported were the product of, andoriginated within the Partner State.Determinationofduty ofreimportedgoods182.-(1) Where goods on re-importation are liable to duty, the valueof such goods shall be the amount of the increase in value attributableto:(a) repairs outside the Partner State;(b) equipment or other goods added and related work doneoutside the Partner State;(c) processing or manufacturing done outside the Partner State;(d) any other costs incurred outside the Partner State.(2) Where goods are temporarily exported for the purpose of repair,the goods shall be released for home consumption without payment ofduty where it is established to the satisfaction of the Commissioner thatthe goods were repaired free of charge on account of contractual orstatutory obligation arising out of warranty or manufacturing defect.(3) Subsection (2) shall not apply where account was taken of themanufacturing defect at the time when such goods were first releasedfor home consumption.Relieffromduty onemergencyrepairsReplacementsystem183. The total relief from import duties shall be granted in respectof an aircraft, vessel, train, commercial vehicle or conveyancere-imported into the Partner State after exportation where the returnedaircraft, vessel, train, commercial vehicle or conveyance was repairedoutside the Partner State as a result of an emergency and repairs werenecessary to ensure a safe return to the Partner State.184.-(1) The Commissioner may permit the use of replacementsystem where the processing operation involves the repair of goods.(2) Compensating products arising from outward processingprocedure shall benefit from the use of a replacement system.(3) The Commissioner may authorize the importation ofreplacement products prior to the temporary exportation of goods to berepaired.118