East African Community Customs Management Act, 2004 - VERTIC

2005(b) in the case of goods liable to duty according to weight,quantity, number, measurement, or strength, that the weight,quantity, number, measurement or strength declared on theentry is correct.(3) Where the proper officer has permitted entry to be made undersubsection (2), the delivery of such goods may accordingly be made,but the proper officer may, in the case of goods liable to duty advalorem, retain such samples of the goods for such period up to thepassing of perfect entry as he or she may deem fit.(4) Where the owner of any goods referred to in the declaration doesnot make, or is not permitted to make, entry thereof in accordance withthis section, then the proper officer shall cause the goods referred to insuch declaration to be deposited in a Customs warehouse.38.-(1) Where any goods entered in accordance with Section 37 aregoods liable to duty ad valorem, then such entry shall be deemed to bea provisional entry.(2) Where any such goods are provisionally entered for homeconsumption, then the proper officer may require the owner to deposit,in addition to the amount estimated as the duty for the purpose ofmaking such provisional entry, such further sum as the proper officermay deem fit; and such estimated duty and further sum shall be heldon deposit and shall be forfeited unless the owner within three months,or such further period as may be allowed by the proper officer, of theprovisional entry produces to the proper officer satisfactory evidenceof the value of such goods and makes perfect entry thereof.Provisionsrelatingtogoodsliable toduty advalorem(3) Where the owner makes perfect entry in accordance withsubsection (2), then where -(a) the amount of the deposit is more than the full amount ofthe duty, either the difference shall be refunded to the ownerand the balance brought to account as duty or the ownershall pay the full amount of the duty and be refunded theamount of the deposit;41