East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(d) permit the assembly or manufacture in the warehouse of anyarticle consisting wholly or partly of such goods; and forsuch purpose the Commissioner may permit the receipt in awarehouse of duty free or locally produced articles requiredas components of the article to be assembled or manufacturedin the warehouseProvided that-(i)where the finished article is entered for home consumption,duty shall be charged on the goods formingpart thereof according to the first account taken uponthe warehousing of the goods except in the case ofimported crude petroleum or partly-refined petroleumoils which are warehoused in a refinery, in which caseduty shall be charged on the goods produced fromcrude petroleum or partly refined petroleum oils deliveredfrom the refinery for home consumption andshall be the same as that which would be payable onthe importation of similar goods; and(ii) in respect of blended lubricating oils, duty shall becharged on the resultant volume of the blend at thetime of entry for home consumption and shall be thesame as that which would be payable on the importationof similar goods; and(iii) in respect of any other product as may be prescribed.(2) A person who contravenes any conditions which may beimposed by the Commissioner under this section commits an offenceand any goods in respect of which such offence has been committedshall be liable to forfeiture.52. The proper officer may, either on the direction of theCommissioner or on the application and at the expense of the owner-(a) re-gauge, re-measure, re-weigh, examine, or take stock of,any warehoused goods;Re-gaugingandre-valuation49