East African Community Customs Management Act, 2004 - VERTIC

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No. 1 East African Community Customs Management 2005Preferential tarifftreatmentunderCOME-SA,SADC112.-(1) Preferential tariff treatment shall be applied to goods-(a) imported under the COMESA and SADC arrangements inthe Partner States as prescribed in the Partner States'legislation;(b) imported under any other tariff arrangement that may beapproved by the Council.(2) Preferential tariff treatment shall not be applied to goodsreferred to in subsection (1) (a) after 31st December, 2006.Exemptionfromduty ofgoodsremainingonboardExemptionsregime113. Subject to the provisions of the Customs laws, goodsremaining on board and exported in the aircraft or vessel in which theywere imported, whether as stores or otherwise, shall be exempt fromliability to import or export duties.114.-(1) Duty shall not be charged on the goods listed in Part A ofthe Fifth Schedule to this Act, when imported, or purchased beforeclearance through the Customs, for use by the person named in thatPart in accordance with any condition attached thereto as set out in thatPart;(2) Duty shall not be charged on the goods listed in Part B of theFifth Schedule to this Act when imported in accordance with anycondition attached thereto as set out in that Part.(3) The Council may by notice in the Gazette amend the FifthSchedule.Exemptionfromimportduty ofgoodsenteredforexportation,etc115. Subject to the provisions of the Customs laws, goods enteredunder bond-(a) for exportation, for re-exportation, for transhipment, or intransit; or(b) for use as stores for aircraft or vessel,and proved to thesatisfaction of the Commissioner to have been dulyexported or used as such stores, as the case may be, shall beexempt from liability to import duties.82
No. 1 East African Community Customs Management 2005116.-(1) Subject to the provisions of the Customs laws, where anygoods which are liable to import duty have been exported from and aresubsequently re-imported into a Partner State, then, the Commissionerif satisfied-(a) that any import duty to which the goods were liable prior totheir exportation has been paid and either-Exemptionfromimportduty ofcertainreimports(i) duty drawback or refund of such import duty was notallowed on exportation; or(ii) if allowed, such duty drawback has been repaid to theproper officer; and(b) that such goods have not beensubject to any process after being so exported, or, if sosubjected to any such process, that their form orcharacter has not been changed and that such goods atthe time of re-importation are not liable to duty advalorem; and(c) that the owner of such goods prior to such exportation gavenotice of the exportation in writing to the proper officer andproduced the goods for inspection by him or her at the portor place from which they were exported,the goods shall,save as otherwise provided in the Customs laws, be exemptfrom liability to import duties:Provided that the Commissioner may in any particularcase direct that this section shall apply to any goodsnotwithstanding that paragraph (c) has not beencomplied with if the Commissioner is satisfied that afailure so to direct would involve hardship.(2) In the case of any goods to which subsection (1) would apply butfor the fact that at the time of re-importation they are liable to duty,such goods shall on re-importation be chargeable with duty as if thevalue of such goods were only the amount of the increase in valueattributable to any such process; and for the purpose of ascertainingsuch increase in value, any sum paid for the execution of any suchprocess shall, unless the Commissioner in his or her discretionotherwise directs, be taken to be the amount of such increase.83
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LEGAL NOTICE NO. 01/2005 ISSN 00002
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No. 1 East African Community Custom
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200522. The proper officer may, unl
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2005by the same person as the goods
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East African Community Customs Management Act, 2004 - VERTIC

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