East African Community Customs Management Act, 2004 - VERTIC

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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
No. 1 East African Community Customs Management 2005122.-(1) Where imported goods are liable to import duty advalorem, then the value of such goods shall be determined inaccordance with the Fourth Schedule and import duty shall be paid onthat value.(2) Upon written request, the importer shall be entitled to anexplanation in writing from the proper officer as to how the Customsvalue of the importer's goods was determined.(3) Where, in the course of determining the customs value ofimported goods, it becomes necessary for the Customs to delay thefinal determination of such customs value, the delivery of the goodsshall, at the request of the importer be made:Provided that before granting such permission the properofficer may require the importer to provide sufficient guaranteein the form of a surety, a deposit or some other appropriatesecurity as the proper officer may determine, to secure theultimate payment of customs duties for which the goods may beliable.Determinationofvalue ofimportedgoodsliable toadvaloremimportduty.(4) Nothing in the Fourth Schedule shall be construed as restrictingor calling into question the rights of the proper officer to satisfyhimself or herself as to the truth or accuracy of any statement,document or declaration presented for customs valuation purposes.(5) The Council shall publish in the Gazette judicial decisions andadministrative rulings of general application giving effect to the FourthSchedule.(6) In applying or interpreting this section and the provisions of theFourth Schedule due regard shall be taken of the decisions, rulings,opinions, guidelines, and interpretations given by the Directorate, theWorld Trade Organization or the Customs Cooperation Council.(7) The rate of exchange to be used for determining the equivalentof a Partner State currency of any foreign currency shall be the sellingrate last notified by the Central Bank of the respective Partner Statewhen an entry is presented to and accepted by the proper officer.123.-(1) The value of goods for export shall include-(a) the cost of the goods; and87Thevalue ofgoodsforexport
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LEGAL NOTICE NO. 01/2005 ISSN 00002
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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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