Customs Management Act

THE EAST AFRICAN CUSTOMS MANAGEMENT ACT CAP 77 OF 1970 AS ADOPTED BY DECREE NO 13 OF 1977 WITH SUBSEQUENT AMENDMENTS

Note: The Act is currently being updated/revised

• Customs Management Act Part 1-4 (pdf format)
  
  PART I---PRELIMINARY
  1. –Short title.
  2. –Interpretation.

  PART II---ADMINISTRATION

  3. –Provision relating to staff.
  4. –Customs seal and flag.
  5. –Officer to have powers of a police officer.
  6. –Hours of attendance.
  7. –Offences by, or in relation to officers.
  8. –Appointment of ports.
  9. –Appointment of customs areas, etc.
  10. –Accommodation of wharves.
  11. –Offences in respect of customs areas, etc.
  12. –Customs control of goods.
  13. –Liability for loss, etc, through negligence of officer.

  PART III---IMPORTATION

  14. –Prohibited and restricted goods.
  15. –Power to prohibit, etc, Imports.
  16. –Exemption of goods in transit, etc.
  17. –Procedure on arrival.
  18. –Place of mooring, etc
  19. –Restriction on boarding vessels before proper officer.
  20. –Report.
  21. –Master to answer questions, etc.
  22. –Goods in transit shed, etc, deemed in aircraft vessel.
  23. –Goods reported to be unloaded.
  24. –Master of wreck, etc, to report.
  25. –Vehicles arriving overland.
  26. –Arrival overland otherwise than by vehicle.
  27. –Unloading, etc.
  28. –Entry of cargo.
  29. –Entry of transfer goods.
  30. –Surplus stores may be entered.
  31. –Provisions relating to mail, personal baggage, etc.
  32. –Entry in absence of documents.
  33. –Provisions relating to goods liable to ad valorem duty.
  34. –Delivery from Customs area in special circumstances
  35. –Re-packing, etc, in customs area, etc.
  36. –Goods deposited in a Customs warehouse may be sold, etc.
  37. –Goods deemed to be in a Customs warehouse.

  PART IV---WAREHOUSING OF GOODS

  38 –Dutiable goods may be warehoused.
  39 –Procedure on warehousing.
  40 –Removal to warehouse of goods entered therefore
  41 –Entry of warehoused goods.
  42 –Operations in a warehouse.
  43 –Re-gauging and re-valuation.
  44 –Delivery from warehouse.
  45 –Removal to another warehouse.
  46 –Warehoused goods may be delivered as stores.
  47 –Abandonment, etc, of warehoused goods.
  48 –Period of warehousing and sale of goods.
  49 –Examination of warehoused goods on delivery.
  50 –Access to warehouse.
  51 –Removal of goods after entry.
  52 –Penalty for unlawfully taking, etc, warehoused goods.
  53 –Commissioner General may licence warehouse.
  54 –Procedure on revocation or expiry of licence.
  55 –Warehouse keeper to provide facilities.
  56 –Stowage and storage of goods in bonded warehouse.
  57 –Removal of goods from private to general warehouse.
  58 –Warehouse keeper to produce goods deposited.
  59 –Goods in Government warehouse liable to rent, etc.
  60 –Removal, etc, of goods in Government warehouse.
  

• Customs Management Act Part 5-10 (pdf format)
  
  
  PART V---EXPORTATION

  61 –Prohibited and restricted goods.
  62 –Power to prohibit, etc, exports.
  63 –Exemption of goods in transit, etc.
  64 –Entry outwards of vessel.
  65 –Entry of cargo for export.
  66 –Loading, etc.
  67 –Provisions relating to personal baggage, etc.
  68 –Goods for export not to be discharged in partner states.
  69 –Provisions relating to export of certain goods.
  70 –Stores for aircraft and vessels.

  71 –Short-shipment of non-bonded goods.
  72 –Export goods stored at risk of owner.
  73 –Goods liable to export duty.
  74 –Vehicles departing over land.
  75 –Departure over land otherwise than by vehicle.
  76 –In transit, etc, goods.

  PART VI---DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS

  77 –Clearance required for departure to foreign port.
  78 –Grant of clearance.
  79 –Clearance to be produced.
  80 –Deficience or surplus in cargo or stores.
  81 –Aircraft or vessel to bring to at boarding station.

  PART VII---IMPORTATION AND EXPORTATION BY POST

  82 –Application of Act to postal articles.
  83 –Time of entry of postal articles.

  PART VIII---COASTWISE AND TRANSFER TRADE

  84 –Power to prohibit, etc, carriage coastwise and transfer.
  85 –Meaning of carriage coastwise and transfer.
  86 –Carriage coastwise or transfer in vessel from foreign port.
  87 –Loading, etc, of coastwise and transfer cargo.
  88 –Transire required for departure coastwise and transfer.
  89 –Transire to be delivered on arrival.
  90 –Power of Commissioner-General to vary procedure.
  91 –Entry outwards of aircraft, etc., carrying goods coastwise.
  92 –Coasting vessel, etc., not to deviate from voyage.
  93 –Conveyance by road of transferred goods only in licensed vehicles.
  94 –Examination of coasting vessel and goods.

  PART IX---PROVISIONS RELATING TO SECURITIES
  
  95 –Commissioner-General require security.
  96 –General provisions relating to giving of security.
  97 –Provisions relating to securities.
  98 –Enforcement of bond.

  PART X---DUTIES

  99 –Rates, etc., of duty specified in partner states legislation.
  100 –Exemption from duty of goods remaining on board.
  101 –Exemption from import duty of goods entered for exportation etc.
  102 –Exemption from import duty or transfer tax of certain re-imports.
  103 –Exemption from import duty of temporary imports.
  104 –Derelict goods, etc, liable to duty.
  105 –Goods imported duty free by Community, etc., liable to import duty or
  transfer tax on disposal.
  106 –Time of entry determines rate of duty.
  107 –Duties, etc., to apply proportionately.
  108 –Determination of value of goods liable to ad valorem import duty.
  109 –Duty computed on gross weight of package in certain cases.
  110 –Duty computed in reputed quantity in certain cases.
  111 –Commissioner-General may fix litre equivalent of other liquid measurement.
  112 –Allowance for tare.
  113 –Duty on package in certain cases.
  114 –Recovery of duty.
  115 –Effect of obligation to pay duty.
  116 –Effect of alteration in classification of goods.
  117 –Short levy or erroneous refund.
  118 –Samples may be taken without immediate payment of duty.
  119 –Drawback of duty.
  120 –Remission of duty.
  121 –Rebate of duty.
  122 –Repayment of Customs duty when goods returned or destroyed by fire.
  123 –Refund of duty.
  124 –Disputes.

• Customs Management Act Part 11-16 (pdf format)
  
  PART XI---CUSTOMS AGENTS

  125 –Authority of agents.
  126 –Liability of duly authorised agent
  127 –Liability of owner for acts of duly authorised agent.

  PART XII---PREVENTION OF SMUGGLING

  128 –Power to require vessel, etc., to bring to.
  129 –Power to require vessel, etc., to depart.
  130 –Power to patrol freely and moor vessels, etc.
  131 –Power to board vessel, etc., and search.
  132 –Power to stop vehicle suspected of conveying uncustomed goods, etc.
  133 –Persons entering or leaving Partner States to answer questions concerning
  baggage.
  134 –Power to search persons.
  135 –Power to arrest.
  136 –Power to search premises.
  137 –Search warrants.
  138 –Power to require production of books, etc.
  139 –Power to call for aid.
  140 –Assembling to contravene provisions of Act.
  141 –Offences with violence, etc.
  142 –Inducing another to commit offence.
  143 –Offence to warn offender.
  144 –Offence to assume character of officer.
  145 –Master of vessel, etc, used for smuggling guilty of offence.
  146 –Offences related to prohibited, restricted, and uncustomed goods.
  147 –Offence to import or export concealed goods.
  148 –Offence to make or use false documents.
  149 –Offence to refuse to produce documents, etc.
  150 –Offence to interfere with customs gear.
  152 –Goods offered on pretence of being smuggled.
  153 –Aiders, abettors, etc.

  PART XIII---PENALTIES, FORFEITURES AND SEIZURES

  154 –General penalty.
  155 –Goods liable to forfeiture.
  156 –Vessels, etc., liable to forfeiture.
  157 –Provisions relating to goods liable to forfeiture.
  158 –Power to seize goods liable to forfeiture, etc.
  159 –Procedure on seizure.
  160 –Effect of conviction, etc., on things liable to forfeiture.
  161 –Procedure after notice of claim.
  162 –Provisions relating to condemnation.
  163 –Restoration of seizures.

  PART XIV---LEGAL PROCEEDINGS

  164 –Proceedings triable in subordinate court of first class.
  165 –Actions by or against the Commissioner-General.
  166 –Limitation of proceedings.
  167 –Provisions relating to proof, etc., in proceedings.
  168 –Provisions relating to penalties for offences.
  169 –Place of trial.
  170 –Protection of witnesses.
  171 –Reasonable grounds a defence in any action against officer.
  172 –Power of officer to prosecute.

  PART XV---SETTLEMENT OF CASES BY THE COMMISSIONER-GENERAL

  173 –Power of Commissioner-General to compound offence by agreement.
  174 –Power of Commissioner-General to compound offence without agreement.
  
  PART XVI---MISCLLANEOUS

  175 –Attendance of master before Commissioner-General.
  176 –Provisions relating to prescribed forms.
  177 –Provisions relating to all documents.
  178 –Production of documents.
  179 –Provisions relating to declarations and signatures.
  180 –Receipts for payment on entry.
  181 –Service of notices, etc.
  182 –Provisions relating to loading, etc., of goods.
  183 –Proper officer may take samples.
  184 –Rewards.
  185 –Auctioneers legislation not to apply to sales.
  186 –Licensing of vessels conveying goods subject to Customs control.
  187 –Application of Act to importation, etc., overland.
  188 –Provisions relating to commissioned vessels.
  189 –Power of Commissioner-General in special cases.
  190 –Application of air legislation.
  191 –Regulations.

• Customs Management Schedule (pdf format)
  
  FIRST SCHEDULE.
  Declaration of an Officer (S 3)

  SECOND SCHEDULE.
  Prohibited and Restricted Imports Generally (SS. 14, 15, 16)
  a) Prohibited Goods
  b) Restricted Goods

  THIRD SCHEDULE
  Prohibited and Restricted Exports Generally (SS 61,62,63)
  a) Prohibited Goods
  b) Restricted Goods
  
  FOURTH SCHEDULE (S.108) 3 of 1958
  Value of Imported Goods

  FIFTH SCHEDULE (S.114) SN. 1of 1992, SN 6 of 1991
  Warrant of Distress