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East African Community Customs Management Act, 2004 - VERTIC

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(a) the goods shall be subject to such rent and other charges asmay be prescribed; and(b) notwithstanding section 17, the goods shall be stored at therisk of the owner.82.- (1) Where any goods are liable on export to any duty, theamount of such duty shall be stated on the export entry of the goods.(2) Goods liable on export to any duty shall not be exported until theexport duty has been paid or security therefore given to the satisfactionof the proper officer.Goodsliable toexportduty(3) Where any goods liable on export to any duty are brought to any<strong>Customs</strong> airport, <strong>Customs</strong> area, or other place, to be put on board anyaircraft or vessel and, on examination by the proper officer, are foundnot to agree with the particulars of the entry, or application forshipment relating thereto, the owner of such goods commits an offenceand any goods in respect of which such offence has been committedshall be liable to forfeiture.(4) Subject to the provisions of any law in force in a Partner State,export duty shall not be levied on the exportation from the PartnerState of any goods grown, produced, or manufactured, in anotherPartner State; and such goods shall on exportation, be subject at theplace of exportation only to the export duty, restrictions and conditionsimposed under the law of the Partner State in which they were grown,produced, or manufactured.Departure Overland83.- (1) A person in charge of a vehicle, departing overland from aPartner State shall not, whether or not such vehicle is conveying goodsand whether or not such goods are dutiable, except where otherwisepermitted by the proper officer, cause or allow the vehicle to departfrom a Partner State at any place other than at a port appointed undersection 11, and before departing shall-(a) report his or her intended departure to the officer stationedat the Custom house nearest to the point at which he or sheproposes to cross the frontier;Vehiclesdepartingoverland67

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