East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005Provided that:(a) exportation of goods shall be effected within a period oftwo months from the date of entry of the replacementproducts;(b) security shall be provided to cover the amount of the dutiespayable on the replacement products.(4) Replacement products shall have the same tariff classification,be of the same commercial quality and possess the same technicalcharacteristics as the temporary export goods had the latter undergonethe repair in question.(5) Where the temporary export goods have been used beforeexport, the replacement products must also have been used and maynot be new products.185.-(1) Goods that are re-imported shall be entitled to re-entry freeof import duties and to a refund of any duties paid on exportation:Provided that-(a) the goods have not undergone any manufacturing,processing or repairs;(b) the re-imported goods can be identified by an officer as thegoods that were exported;(c) any amount of duties or taxes chargeable as a result of anyrepayment or remission of, or conditional relief of anyduties or any other amounts granted on exportation are paid;(d) re-importation occurs within one year from the time ofexportation or such other period as may be determined bythe Commissioner.Conditionfor reimportationinthe samestate(2) Subject to paragraph (b) of subsection (1) re-importation ofgoods in the same state shall be allowed where part of the exportedgoods is re-imported.(3) The Commissioner shall not refuse the re-importation of goodsin the same state on the grounds that the goods have been used ordamaged, or have deteriorated.119