East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005Provided that-(i)where the goods are to be re-warehoused, the duty onsuch deficiency shall be forthwith paid by the ownerof such goods and the re-warehousing entry shall bemade according to the result of such examination;(ii) where the goods are to be sold under section 57, theduty on such deficiency shall be forthwith paid by thewarehouse keeper in any case where the goods werewarehoused in a bonded warehouse.Accessto Warehouse59.-(1) The proper officer shall at all times have the right of accessto any part of any warehouse and may examine any goods therein; andfor the purpose of obtaining such access the proper officer may breakopen the warehouse or any part thereof.(2) A person, other than the proper officer or, in the case of abonded warehouse, the warehouse keeper or any duly authorizedemployee, shall not open any warehouse or gain access to any goodstherein save with the approval of the proper officer; and any personwho contravenes this subsection commits an offence and shall be liableon conviction to a fine not exceeding one thousand dollars or toimprisonment for a term not exceeding two years.(3) A person shall not enter any warehouse, or part thereof, contraryto the orders of the proper officer or shall refuse to leave anywarehouse, or part thereof, when directed to do so by the properofficer; and any person who contravenes this subsection commits anoffence and shall be liable on conviction to a fine not exceeding twohundred and fifty dollars or to imprisonment for a term not exceedingone year.Removalgoodsafterentry forhomeconsumption,export,etc.60.-(1) Goods entered for home consumption or sold in accordancewith this Act shall be removed from a warehouse within fourteen daysafter such entry or sale as the case may be.(2) Where goods are entered for export such goods shall be removedfrom the warehouse or bonded factory and exported within thirty daysor within such further period, not exceeding thirty days, as theCommissioner may, in any particular case, allow.54