East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(3) Where any goods have been deposited in a Customs warehousethen they shall be subject to such rent and other charges as may beprescribed.(4) Where any goods are sold under this section, then the proceedsthereof shall be applied in the order set out below in the discharge of-(a) the duties, if any;(b) the expenses of removal and sale;(c) the rent and charges due to the Customs;(d) the port charges; and(e) the freight and any other charges.(5) Where, after the proceeds of any such sale have been applied inaccordance with subsection (3), there is any balance, then such balanceshall-(a) if the goods were prohibited goods, or restricted goods inrelation to which there had been any contravention or whereno application for such balance is made as provided in paragraph(b) be paid into the Customs revenue;(b) in any other case be paid to the owner of the goods if he orshe makes application for the payment within one year ofthe date of the sale.(6) Where any goods are offered for sale in accordance with thissection and cannot be sold for a sum to pay all duties, expenses, rent,freight, and other charges, they may be destroyed or disposed of insuch manner as the Commissioner may direct.(7) Subject to any other written law restricted or prohibited goodsmaybe disposed of in the manner the Commissioner may deem fit.(8) Any officer having the custody of any goods in a Customswarehouse, or place of deposit deemed to be a Customs warehouse,43