East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005having been paid in accordance with the provisions of this sectioncommits an offence.(4) Where any goods to which subsection (1) applies are disposed ofwithout the payment of the import duty to which they are liable, thenthe goods shall be liable to forfeiture.Computation of DutyTime ofentrydeterminesrate ofduty120.-(1) Subject to subsection (3) and section 94, import duty shallbe paid at the rate in force at the time when the goods liable to suchduty are entered for home consumption:Provided that in the case of goods imported overland, the time ofentry of such goods for home consumption shall be deemed to bethe time when the import duty on the goods is paid.(2) Subject to the provisions of the Customs laws and of section 94,export duty shall be paid at the rate in force at the time when the goodsliable to such duty are entered for export:Provided that where any export duty is imposed, or the rate ofany existing export duty isvaried, between the time goods areentered for exportation and the time of exportation of such goods,export duty shall be paid at the rate in force at the time of exportationof the goods.(3) Where goods are entered in accordance with section 34 before thearrival at the port of discharge of the aircraft or vessel in which suchgoods are imported, the import duty upon the goods shall be paid at therate in force at the time of arrival of such aircraft or vessel at such portof discharge.Duties,etc., toapplyproportionately121. Where any drawback is allowed under the Customs lawsaccording to any specified weight, measure, strength, or value thedrawback shall be deemed to apply in the same proportion to anygreater or less weight, measure, strength, or value, as the case may be,unless specific provision is made to the contrary in any Customs laws.86