East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(b) re-value any warehoused goods liable to duty ad valoremwhich have deteriorated in quality;and in either such case the duty on any such goods shall bepayable according to the result, unless the proper officerconsiders that any loss or deterioration is excessive or has beenwilfully or negligently caused, in either of which events the dutyshall, subject to such reduction, if any, as the Commissioner mayallow, be payable according to the original account.