East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005"import duties" means any customs duties and other charges ofequivalent effect levied on imported goods;"manufacturing under bond" means a facility extended tomanufacturers to import plant, machinery, equipment and rawmaterials tax free, for exclusive use in the manufacture of goods forexport;"master" includes any person for the time being having or takingcharge or command of any aircraft or vessel;"officer" includes any person, other than a laborer, employed in theservice of the Customs, or for the time being performing duties inrelation to the Customs;"owner" in respect of -(a) an aircraft, vessel, or vehicle, includes every person acting asagent for the owner, or who receives freight or other chargespayable in respect of, or who is in possession or control of, theaircraft, vessel, or vehicle;(b) goods, includes any person other than an officer acting in his orher official capacity being or holding himself or herself out to bethe owner, importer, exporter, consignee, agent, or the person inpossession of, or beneficially interested in, or having control of,or power of disposition over, the goods;"package" includes every means by which goods for conveyance maybe cased, covered, enclosed, contained, or packed;"port" means any place, whether on the coast or elsewhere, appointedby the Council by notice in the Gazette, subject to any limitationsspecified in such notice, to be a port for the purpose of the Customslaws and, in relation to aircraft, a port means a Customs airport;"postal article" includes any letter, postcard, newspaper, book,document, pamphlet, pattern, sample packet, small packet, parcel,package, or other article whatsoever, in course of transmission bypost;"Post Office" means a Partner State Posts body established inaccordance with a Partner States' Communication law;"prohibited goods" means any goods the importation, exportation, orcarriage coastwise, of which is prohibited under this Act or any lawfor the time being in force in the Partner States;"proper officer" means any officer whose right or duty it is to requirethe performance of, or to perform, the acts referred to in this Act;"Protocol" means the Protocol on the Establishment of the East AfricanCommunity Customs Union and any annexes thereto;16