East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005Goodsreportedto beunloadedMasterofwreck,etc., toreportVehiclesarrivingoverland27. Where any goods reported for discharge at a port, or placespecially allowed by the proper officer, are not duly unloaded anddeposited in a transit shed or a Customs area, then the master or agentof the aircraft or vessel shall pay duty on the goods unless he or sheexplains, to the satisfaction of the proper officer, the failure to unloadand deposit such goods.28.-(1) When any aircraft or vessel is lost or wrecked or iscompelled to land or bring to, within the Partner States owing toaccident, stress of weather or other unavoidable cause, the master oragent of such aircraft or vessel shall, with all reasonable speed, makereport of such aircraft or vessel and of its cargo and stores to thenearest officer or administrative officer.(2) Where any aircraft or vessel is found abandoned within thePartner States, then, unless the master or agent thereof satisfies theCommissioner that all the provisions of this Act in relation to suchaircraft or vessel and its cargo and stores have been complied with,such aircraft or vessel and its cargo and stores shall be liable toforfeiture.(3) A master or agent who contravenes subsection (1) commits anoffence.Arrival Overland29.-(1) A person in charge of any vehicle, whether or not suchvehicle is conveying goods and whether or not such goods (if any) aredutiable, arriving overland at a frontier of the Partner States from aplace outside the Partner States shall not, except where otherwisepermitted by the proper officer, cause or allow the vehicle to enter thePartner States at any place other than at a port appointed under section11, and shall before unloading or disposing of the vehicle or of anygoods therein-(a) report his or her arrival to the officer stationed at the frontierport at which he or she entered the Partner State;(b) furnish on the prescribed form such information as may berequired concerning the vehicle or any such goods;(c) make and subscribe a declaration as to the truth of allparticulars contained in such form;34