East African Community Customs Management Act, 2004 - VERTIC

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No. 1 East African Community Customs Management 2005(1) One motor vehicle for each rally driver and spare parts specified in paragraph(2) which:(a) are imported or purchased prior to clearance through customs for use inthe rally;(b) having been temporarily imported under the Act for use in the rally, arepurchased during the period of temporary importation by a rally driver residentin a Partner State for use in a rally;(c) Having been imported under conditions whereby exemption of duty isgranted under this Schedule, or whereby remission or refund of duty hasbeen granted by the Commissioner, are purchased by a rally driver residentin a Partner State for use in the rally; and(d) in the case of vehicles only, are assembled in a Partner State and purchasedby a rally driver for use in the rally.(2) Paragraph (1) shall apply to the following spare parts imported by a rallydriver for use in the rally:(a) one engine assembled complete, or such individual parts making up oneengine as the rally driver requires, including, in either case, a starter motor,alternator and clutch;(b) one gear box assembly complete;(c) one differential assembly and one front and rear axle assembly, or suchindividual parts making up one front and rear axle assembly as the rallydriver requires;(d) not more than four front suspension assemblies, or such individual partsmaking up those assemblies as the rally driver requires: and(e) not more than two sets of rear shock absorbers.(3) Exemption of duty under paragraph (1) and (2) is made on the condition that:(a) it applies only to motor vehicles and parts imported or purchased for useby bona fide rally drivers resident in a Partner State who have beenapproved and recommended to the Commissioner or a person authorisedby him or her in writing, by the rally authorities and accepted as such byhim;(b) where the motor vehicle or parts ceased to be used or, in the case of parts,to be reassigned for use, for rally purposes or are disposed off in a PartnerState to persons not entitled to exemption from, or remission of duty, dutyshall, immediately become payable at the appropriate rate; and183
No. 1 East African Community Customs Management 2005(c) where the motor vehicle parts cease to be used, or in the case of parts, tobe assigned for use, for rally purposes or are disposed off in a Partner Stateto persons not entitled to exemption from, or remission of duty, duty shallsubject to paragraph (5), immediately become payable at the appropriaterate.(4) Nothing in paragraph (3) (a) or (c) shall prevent the motor vehicle or spareparts from being used in other rallies in a Partner State.(5)Where a person to whom an exemption has been granted under this item, failsto take part in the rally, duty shall become payable at the rate applicable on the datethe Rally ends.10. Goods and Equipment for Use in Aid Funded Projects.PART B - GENERAL EXEMPTIONSGOODS IMPORTED OR PURCHASED BEFORE CLEARANCE THROUGHCUSTOMS1. Aircraft Operations(a) Any of the following goods, which are imported for, use by the nationalcarrier or any airline designated under an air services agreement betweenthe Government of a Partner State and a foreign government:Aircraft, aircraft engines, parts and accessories thereof, air navigationalinstruments; lighting, radio and radar apparatus and equipment ofspecialised nature for the repair, maintenance and servicing of an aircrafton the ground; ground signs, stairways for boarding aircraft,imported solely for use in connection with aircraft; catering stores, suchas luncheon boxes, cardboard trays, paper plates, paper napkins,imported for use by any airline.(b) Any of the following goods, which are imported for use by an approvedground handler or caterer:(i) equipment of a specialised nature for repairs; maintenance andservicing of an aircraft.(ii) specialised aircraft loading and unloading equipment; and(iii) stairways for boarding and loading aircrafts(c) Aircraft spare parts imported by aircraft operators or persons engaged inthe business of aircraft maintenance:Provided that such spare parts shall be imported on the recommendation of the184
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LEGAL NOTICE NO. 01/2005 ISSN 00002
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No. 1 East African Community Custom
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202005(b) consult with, and where n
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200522. The proper officer may, unl
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2005(b) in the case of goods liable
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Deliveryfrom ware- house in special
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2005(a) the conditions attached to
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Prohibited and restricted exportsPo
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200572.-(1) Subject to subsection (
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Controlof entryTermina- tion of tra
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2005(a) deliver to the proper offic
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No. 1
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2005(c) departs from a Partner Stat
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Recover y of duty by distress.
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2005(6) A person authorised to dist
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The Draft Testing CyclePrepare apre
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164.-(1) All items of plant, machin
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186.-(1) The Commissioner shall, wh
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211.-(1) A vessel of less than two
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East African Community Customs Management Act, 2004 - VERTIC

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