East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005Baggagedeclaration46.-(1)A person shall on entering the Partner States make adeclaration to the proper officer of his or her baggage and the articlescontained therein or carried with him or her; and that declaration shallbe at the discretion of the proper officer.(2) A person who takes his or her baggage through the red channelshall be regarded as having goods to declare and shall make his or herdeclaration in accordance with subsection (1), and such person shallpay to the proper officer any duty that is due and forthwith remove hisor her baggage from the baggage room.(3) Any person who takes his or her baggage through the greenchannel shall be regarded as having made a declaration in accordancewith subsection (1) that he or she has nothing to declare and his or herbaggage shall not be subject to examination unless the proper officerso requires.(4) Where upon examination of baggage required to be examinedunder subsection (3) the proper officer finds dutiable goods, the ownerof such baggage shall be deemed to have made a false declaration andcommits an offence, and the uncustomed goods shall be subject toforfeiture.PART IVWAREHOUSING OF GOODSGeneral ProvisionsDutiablegoodsmay bewarehousedProcedureonwarehousing47.-(1) Subject to any regulations, goods liable to import duty mayon first importation be warehoused without payment of duty in aGovernment warehouse or a bonded warehouse.(2) On, or as soon as practicable after, the landing of any goods tobe warehoused, the proper officer shall take a particular account ofsuch goods and shall enter such account in a book; and such accountshall, subject to sections 52 and 58, be that upon which the duties inrespect of such goods shall be ascertained and paid.48.-(1) Where any goods entered to be warehoused are deliveredinto the custody of the person in charge of a warehouse, the proper46