East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005vessel from the port from which such aircraft or vessel hasarrived.(2) A master or agent who contravenes this section commits anoffence.26.-(1) Goods which have been unloaded and landed into a transitshed or a Customs area shall be deemed to be still in the importingaircraft or vessel until they are delivered from such transit shed orCustoms area; and so long as they remain in the transit shed or theCustoms area the owners or agents of the aircraft or vessel shallcontinue to be responsible for the goods as if such goods had not beenremoved from such aircraft or vessel.Goods intransitshed etc;deemedto be inaircraftor vessel(2) Where the goods are handed over to an owner of a transit shedwho is not an agent of the importing aircraft or vessel the owner of thetransit shed shall be responsible and accountable for the goods.(3) The owner or agent of an aircraft or vessel or the owner of atransit shed, as the case maybe, shall be liable for payment of duty onthe goods if the goods are not subsequently delivered or otherwiseaccounted for to the satisfaction of the proper officer or for reshipmentor destruction of goods which are condemned while still in the dry portor inland transit shed.(4) The owner or agent of an aircraft or vessel or a transit shedowner referred to in subsection (2) who fails to account for any of thegoods for which he is responsible to the satisfaction of the properofficer, within such period as may be prescribed or such further periodas the proper officer may allow, commits an offence.(5) The owner or agent of an aircraft or vessel or the owner of atransit shed shall be liable to pay for the reshipment or for thedestruction of any condemned goods(6) The owner or agent of an aircraft or vessel or the owner of atransit shed as the case may be, who fails to meet the cost ofreshipment or destruction of any condemned goods pursuant tosubsection (5) commits an offence.33