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East African Community Customs Management Act, 2004 - VERTIC

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No. 1 <strong>East</strong> <strong>African</strong> <strong>Community</strong> <strong>Customs</strong> <strong>Management</strong> 2005(2) Where under subsection (1) any warehoused goods are-(a) abandoned to the <strong>Customs</strong>, then such goods may bedestroyed or otherwise disposed of in such manner as theCommissioner may direct and at the expense of the owner;(b) permitted to be destroyed and such goods were warehousedin a Government warehouse, then the owner of such goodsshall nevertheless be liable to pay to the proper officer therent and other charges due to such goods.Period ofwarehousingand saleof goods57.-(1) All warehoused goods which have not been removed from awarehouse in accordance with this <strong>Act</strong> within three months from thedate on which they were warehoused may, with the written permissionof the Commissioner, be re-warehoused for a further period of threemonths:Provided that in the case of-(a) wines and spirits in bulk warehoused by licensedmanufacturers of wines and spirits; or(b) goods in a duty free shop; or(c) new motor vehicles warehoused by approved motorassemblers and dealers,the Commissioner may, in addition to the period of re-warehousingpermitted in this subsection, allow for further period ofre-warehousing as he or she may deem appropriate.(2) Where any goods required to be re-warehoused under subsection(1) are not so re-warehoused, then they shall be sold by public auctionafter one month's notice of such sale has been given by the properofficer by publication in such manner as the Commissioner may deemfit:Provided that any such goods which are of a perishable naturemay be sold by the proper officer without notice, either by publicauction or private treaty, at any time after the expiry of the initialwarehousing period.(3) Where any goods are sold under the provisions of this section,then the proceeds of such sale shall be applied in the order set outbelow in the discharge of-52

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