East African Community Customs Management Act, 2004 - VERTIC

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No. 1 East African Community Customs Management 2005(2) Where the costs and charges referred to in paragraph 9(2) are included in thetransaction value, an adjustment shall be made to take account of significantdifferences in such costs and charges between the imported goods and the identicalgoods in question arising from differences in distances and modes of transport.(3) Where in applying the provisions of this paragraph, more than one transactionvalue of identical goods is found, the lowest such value shall be used to determine thecustoms value of the imported goods.TRANSACTION VALUE OF SIMILAR GOODS4. (1) (a) Where the customs value of the imported goods cannot be determinedunder the provisions of Paragraph 2 and 3, the customs value shall be thetransaction value of similar goods sold for export to the Partner State andexported at or about the same time as the goods being valued;(b) In applying this Paragraph, the transaction value of similar goods in a saleat the same commercial level and in substantially the same quantity as thegoods being valued shall be used to determine the customs value. Whereno such sale is found, the transaction value of similar goods sold at adifferent commercial level and/or in different quantities, adjusted to takeaccount of differences attributable to commercial level and/or to quantity,shall be used, provided that such adjustments can be made on the basis ofdemonstrated evidence which clearly establishes the reasonableness andaccuracy of the adjustment, whether the adjustment leads to an increase ora decrease in the value.(2) Where the costs and charges referred to in subparagraph (2) of Paragraph 9 areincluded in the transaction value, an adjustment shall be made to take account ofsignificant differences in such costs and charges between the imported goods and thesimilar goods in question arising from differences in distances and modes of transport.(3) Where, in applying the provisions of this paragraph, more than one transactionvalue of similar goods is found, the lowest such value shall be used to determine thecustoms value of the imported goods.REVERSAL OF ORDER OF APPLICATION OF DEDUCTIVE VALUE ANDCOMPUTED VALUES5. Where the customs value of the imported goods cannot be determined under theprovisions of paragraphs 2, 3 and 4, the customs value shall be determined under theprovisions of paragraph 6 or, when the customs value cannot bedetermined under that paragraph, under the provisions of paragraph 7 save that, at therequest of the importer, the order of application of paragraphs 6 and 7 shall bereversed.163
No. 1 East African Community Customs Management 2005DEDUCTIVE VALUE6.-(1) (a) Where the imported goods or identical or similar imported goods aresold in the Partner State in the condition as imported, the customs value ofthe imported goods under the provisions of this paragraph shall be basedon the unit price at which the imported goods or identical or similarimported goods are so sold in the greatest aggregate quantity, at or aboutthe time of the importation of the goods being valued, to persons who arenot related to the persons from whom they buy such goods, subject todeductions for the following:(i) either the commissions usually paid or agreed to be paid or theadditions usually made for profit and general expenses in connectionwith the sales in such country of imported goods of the same class orkind;(ii) the usual costs of transport and insurance and associated costsincurred within the Partner State;(iii) where appropriate, the costs and charges referred to in paragraph 9(2);and(iv) the customs duties and other national taxes payable in the PartnerState by reason of importation or sale of the goods.(b) Where neither the imported goods nor identical nor similar imported goodsare sold at or about the time of importation of the goods being valued, thecustoms value shall, subject to the provisions of subparagraph (1) (a), bebased on the unit price at which the imported goods or identical or similarimported goods are sold in the Partner State in the condition as imported atthe earliest date after the importation of the goods being valued but beforethe expiration of 90 days after such importation.(2) Where neither the imported goods nor identical nor similar imported are soldin the Partner State in the condition as imported, then, if the importer so requests, thecustoms value shall be based on the unit price at which the imported goods, after furtherprocessing, are sold in the greatest aggregate quantity to persons in the PartnerState who are not related to the persons from whom they buy such goods, dueallowance being made for the value added by such processing and the deductions providedfor in subparagraph (1)(a).COMPUTED VALUE7.-(1) The customs value of imported goods under the provisions of this Paragraphshall be based on a computed value which shall consist of the sum of:(a) the cost or value of materials and fabrication or other processing employedin producing the imported goods;(b) an amount for profit and general expenses equal to that usually reflected in164
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LEGAL NOTICE NO. 01/2005 ISSN 00002
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Deliveryfrom ware- house in special
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East African Community Customs Management Act, 2004 - VERTIC

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