Act supplement no. 1 1st January, 2005




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LEGAL NOTICE NO. 01/2005 ISSN 0000211
THE EAST AFRICAN COMMUNITY
ACT SUPPLEMENT

No. 1 1st January, 2005
to the Gazette of East African No. 001 Vol. AT 1 dated 1st January, 2005

Printed by the Government Printer, Dar es Salaam, by Order of East African Community

THE EAST AFRICAN COMMUNITY CUSTOMS

MANAGEMENT ACT, 2004
ARRANGEMENT OF SECTIONS
Section Title
PART 1

PRELIMINARY PROVISIONS


1. Short title, application and commencement.

2. Interpretation.


PART 11

ADMINISTRATION


3. The Directorate of Customs.

4. Functions of the Directorate.

5. Provisions relating to staff.

6. Customs Union seal and flag.

7. Officer to have powers of police officer.

8. Hours of Attendance.

9. Offences by, or in relation to officers.

10. Exchange of information and common border controls.

11. Appointment of ports, etc.

12. Appointment of Customs areas.

13. Accommodation on wharves.

14. Licensing of internal container depot.

15. Offences in respect of Customs areas, etc.

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16. Customs control of goods.

17. Liability for loss, etc., through negligence of officer.
PART III IMPORTATION
Prohibited and Restricted Imports
18. Prohibited and restricted imports.

19. Power to prohibit, etc., imports.

20 Exemptions of goods in transit, etc.
Arrival and Report of Aircraft and Vessels
21. Procedure on arrival.

22. Place of mooring, etc.

23. Restriction on boarding vessel before proper officer.

24. Report.

25. Master to answer questions, etc.

26. Goods in transit shed etc., deemed to be in aircraft or vessel.

27. Goods reported to be unloaded.

28. Master of wreck, etc., to report.


Arrival Overland
29. Vehicles arriving overland.

30. Trains arriving.

31. Arrival overland otherwise than by vehicle.
Clearance by Pipeline
32. Operator of pipeline to report.



33. Unloading, etc.



Unloading and Removal of Cargo


Entry, Examination, and Delivery

34. Entry of cargo.

35. Surplus stores may be entered.

36. Provisions relating to mail, personal baggage, etc.



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37. Entry in absence of documents.

38. Provisions relating to goods liable to duty ad valorem.

39. Delivery from Customs area in special circumstances.

40. Re-packing, etc., in Customs area, etc.

41. Examination of goods.


Provisions Relating to Customs Warehouses
42. Goods deposited in a Customs warehouse may be sold, etc.

43 Goods deemed to be in Customs warehouse.


Passenger Clearance
44. Disembarkation of persons.

45. Baggage to be taken to examination place.

46 Baggage declaration.
PART IV WAREHOUSING OF GOODS
General Provisions
47. Dutiable goods may be warehoused.

48. Procedure on warehousing.

49. Removal to warehouse of goods entered in a warehouse.

50. Entry of warehoused goods.

51. Operations in a warehouse.

52. Re-gauging and re-valuation.

53. Delivery from warehouse in special circumstances.

54. Removal to another warehouse.

55. Warehoused goods may be delivered as stores.

56. Abandonment, etc., of warehoused goods.

57. Period of warehousing and sale of goods.

58. Examination of warehoused goods on delivery.

59. Access to warehouse.

60. Removal of goods after entry for home consumption, export, etc.

61. Penalty for unlawfully taking, etc., warehoused goods.

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Bonded Warehouses
62. Commissioner may license warehouse.

63. Procedure on revocation or expiry of license.

64. Warehouse keeper to provide facilities.

65. Stowage and storage of goods in bonded warehouse.

66. Removal of goods from private to general warehouse.

67. Warehouse keeper to produce goods deposited.

68. Goods in Government warehouse liable to rent, etc.

69. Removal, etc., of goods in Government warehouse.


PART V EXPORTATION
Prohibited and Restricted Exports
70. Prohibited and restricted exports.

71. Power to prohibit, etc., exports.

72. Exemption of goods in transit, etc.
Entry Outwards and Loading of Aircraft and Vessels
73. Entry of cargo for export.

74. Entry outwards of aircraft or vessel.

75. Loading, etc.

76. Provisions relating to personal baggage.

77. Goods for export not to be discharged in Partner States.

78. Provisions relating to exports of certain goods.

79. Stores for aircraft and vessels.

80. Short shipment of non-bonded goods.

81. Export goods stored at risk of owner.

82. Goods liable to export duty.


Departure Overland
83. Vehicles departing overland.

84. Departure overland otherwise than by vehicle.


Goods in Transit or for Transhipment
85. Treatment of goods under transit and transhipment.

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86. Control of entry.

87. Termination of transit procedure.
PART VI

DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS


88. Clearance required for departure to foreign port.

89. Grant of clearance.

90. Clearance certificate to be produced.

91. Deficiency or surplus in cargo or stores.

92. Aircraft or vessel to bring to at boarding station.
PART VII

IMPORTATION AND EXPORTATION BY PORT


93. Application of Act to postal articles.

94. Time of entry of postal articles.

95. Registered courier companies to land, store, etc.
PART VIII

CARRIAGE COASTWISE AND TRANSFER OF GOODS


96. Power to prohibit and restrict carriage coastwise and transfer.

97. Meaning of carriage coastwise and transfer.

98. Carriage coastwise or transfer in an aircraft or vessel from for- eign port.

99. Loading, etc., of coastwise and transfer cargo.

100. Transire required for departure coastwise and transfer.

101. Transire to be delivered on arrival.

102. Power of Commissioner to vary procedure.

103. Entry outwards of aircraft, etc., carrying goods coastwise.

104. Coasting vessel, etc. not to deviate from voyage.

105. Examination of coasting vessel and goods.


PART IX

PROVISIONS RELATING TO SECURITIES


106. Commissioner may require security.

107. General provisions relating to giving of security.

108. Provisions relating to sureties.

109. Enforcement of bond.



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PART X


DUTIES
Liability to Duty
110. Rates etc., of duty.

111. Community tariff treatment.

112. Preferential tariff treatment under COMESA and SADC.

113. Exemption from duty of goods remaining on board.

114. Exemptions regime.

115. Exemption from import duty of goods entered for exportation, etc.

116. Exemption from import duty of certain re-imports.

117. Exemption from import duty of temporary imports.

118. Derelict goods, etc., liable to duty.

119. Goods imported duty free liable to certain duties on disposal.


Computation of Duty
120. Time of entry determines rate of duty.

121. Duties, etc., to apply proportionately.

122. Determination of value of imported goods liable to ad valorem import duty.

123. The value of goods for export.

124. Adjustment for fractions of a dollar.

125. Duty computed on gross weight of package in certain cases.

126. Duty computed on reputed quantity in certain cases.

127. Commissioner may fix litre equivalent of other liquid measurement.

128. Allowance for tare.

129. Duty on package in certain cases.


Payment etc. of Duty
130. Recovery of duty by distress.

131. Agency notices.

132. Security on property on an unpaid duty etc.

133. Effect of obligation to pay duty.

134. Effect of alteration in classification of goods.

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135. Short levy or erroneous refund.

136. Samples may be taken without immediate payment of duty.
Anti-Dumping and Countervailing Duties
137. Collection of anti-dumping and countervailing duties.
Drawback, Remission, Rebate and Refund
138. Drawback of duty.

139. Drawback to be allowed in respect of certain goods.

140 Council may grant remission of duty on goods for manufacture.

141 Remission of duty.

142. Rebate of duty.

143. Repayment of Customs duties when goods are returned or destroyed by fire.

144. Refund of duty.
PART XI CUSTOMS AGENTS
145. Licensing of agents.

146. Authority of agents.

147. Liability of duly authorized agent.

148. Liability of owner for acts of duly authorised agent.


PART XII PREVENTION OF SMUGGLING
Powers of Officers
149. Power to require vessels, etc., to bring to.

150. Power to require vessel, etc., to depart.

151 Power to patrol freely and moor vessels, etc.

152. Power to board vessel, etc., and search.

153. Power to stop vehicle suspected of conveying uncustomed goods, etc.

154. Persons entering or leaving a Partner State to answer questions concerning baggage.

155. Power to search persons.

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156. Power of arrest.

157. Power to search premises.

158. Search warrants.

159. Power to require production of books, etc.
PART XIII MANUFACTURING UNDER BOND
160. Licensing of bonded factories.

161. Entry of premises as bonded factories.

162. Entry of plant, machinery, etc., for exportation or for home con- sumption.

163. Manufacturer to provide facilities.

164. Importation of equipment, machinery, raw materials, etc.

165. Provisions relating to goods in a bonded factory.

166. Goods from bonded factory may be entered for home consump- tion.
PART XIV

EXPORT PROCESSING ZONES AND FREEPORTS


167. Goods entering export processing zones or freeports.

168. Removal of goods or waste for home consumption.

169. Designated areas in export processing zone or a freeport.

170. Notification to Commissioner.


PART XV

INWARD AND OUTWARD PROCESSING


171. Interpretation of Part XV.



172. Procedure of operation.



Inward Processing

173. Time limit for inward processing.

174. Compensating products in inward processing.

175. Compensating products entered for home consumption.

176. Compensating products obtained from equivalent goods.

177. Rate of yield in inward processing.

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Outward Processing
178. Authorization for outward processing procedure.

179. Time limit for outward processing.

180. Compensating products in outward processing.

181. Relief from payment of duty.

182. Determination of duty of re-imported goods.

183. Relief from duty on emergency repairs.

184. Replacement system.

185. Condition for re-importation in the same state.

186. Rate of yield in outward processing.
PART XVI

APPLICATION OF INFORMATION TECHNOLOGY


187. Customs formalities may be carried out by information tech- nology.

188. Users of the Customs computerized system.

189. Access to Customs computerised systems.

190. Cancellation of registration of registered user.

191. Unauthorised access to or improper use of Customs comput- erised system.

192. Interference with Customs computerised system.


PART XVII

OFFENCES, PENALTIES, FORFEITURES AND SEIZURES


193. Conspiring to contravene provisions of this Act.

194. Offences with violence, etc.

195. Removing or defacing Customs seals.

196. Inducing another to commit offence.

197. Offence to warn offender.

198. Offence to assume character of officer.

199. Master of vessel, etc., used for smuggling commits an offence.

200. Offences related to prohibited, restricted, and uncustomed goods.

201. Payment of duty in addition to fine.

202. Offence to import or export concealed goods.

203. Offence to make or use false documents.

204. Offence to refuse to produce documents, etc.



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205. Offence to interfere with Customs gear.

206. Uncustomed goods found to be reported.

207. Goods offered on pretence of being smuggled.

208. Aiders, abettors, etc.

209. General penalty.

210. Goods liable to forfeiture.

211. Vessels, etc., liable to forfeiture.

212. Provisions relating to goods liable to forfeiture.

213. Power to seize goods liable to forfeiture, etc.

214. Procedure on seizure.

215. Effect of conviction, etc. on things liable to forfeiture.

216. Procedure after notice of claim.

217. Provisions relating to condemnation.

218. Restoration of seizures.
PART XVIII

SETTLEMENT OF CASES BY THE COMMISSIONER

219. Power of Commissioner to compound offence. PART XIX

LEGAL PROCEEDINGS


220. Proceedings triable in a subordinate court.

221. Actions by or against the Commissioner.

222 Limitation of proceedings.

223. Provisions relating to proof, etc., in proceedings.

224. Provisions relating to penalties for offences.

225. Place of trial.

226. Protection of witnesses.

227. Reasonable grounds of defence in any action against officer.

228. Power of officer to prosecute.
PART XX APPEALS
229. Application for review to Commissioner.

230. Appeals to tax appeals tribunal.

231. Establishment of tax appeals tribunal.

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PART XXI


MISCELLANEOUS PROVISIONS
232. Attendance of master before proper officer.

233. Provisions relating to prescribed forms.

234. Provisions relating to all documents.

235. Production of documents.

236. Inspection or audit.

237. Provisions relating to declarations and signature.

238. Receipts for payment on entry.

239. Service of notices, etc.

240. Provisions relating to loading, etc., of goods.

241. Proper officer may take samples.

242. Rewards.

243. Auctioneers legislation to apply to sales.

244. Licensing of vessel conveying goods subject to Customs control.

245. Application of Act to importation etc., overland.

246. Provisions relating to commissioned vessels.

247. Power of Commissioner in special cases, notices, etc.

248. Re-exportation, destruction and abandonment.

249. Penalty for late payment.

250. Exemption from liability.

251. Regulations.

252. Savings and transitional provisions.

253. Act to take precedence.



SCHEDULES

FIRST SCHEDULE - Declaration of Officer

SECOND SCHEDULE- Prohibited and Restricted Imports Generally

THIRD SCHEDULE - Prohibited and Restricted Exports Generally

FOURTH SCHEDULE -Determination of Value of Imported Goods Liable to Ad

Valorem Import Duty

FIFTH SCHEDULE - Exemptions Regime

SIXTH SCHEDULE-Warrant of Distress


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THE EAST AFRICAN COMMUNITY


NO. 1 OF 2005


Date of assent: 31st December, 2004

Date of commencement: 1st January, 2005
An Act of the Community to make provisions for the management and administration of Customs and for related matters.

PART I


PRELIMINARY PROVISIONS



1.-(1) This Act may be cited as the East African Community

Customs Management Act, 2004.


(2) This Act shall apply to the Partner States.
(3) This Act shall commence on the date to be appointed by the

Council.
2. -(1) In this Act, unless the context otherwise requires-

"agent" in relation to an aircraft, vehicle or vessel, includes any person who notifies the proper officer in writing that he or she intends to act as the agent and who, or on whose behalf any person authorised by him or her, signs any document required or authorised by this Act

to be signed by an agent: Provided that the owner of any aircraft, vehicle or vessel, if resident or represented in a Partner State, shall either himself or herself or through his or her representative be deemed to be the agent for all the purposes of this Act if no such agent is appointed;

Short

title, applica- tion and com- mence- ment



Interpre- tation


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approved place of loading" and "approved place of unloading" mean

any quay, jetty, wharf, or other place, including any part of a Customs airport, appointed by the Commissioner by notice in the Gazette to be a place where goods may be loaded or unloaded;

"boarding station" means any place appointed by the Commissioner by notice in the Gazette to be a place for aircraft or vessels arriving at or departing from any port or place to bring to for the boarding by or the disembarkation of officers;

"bonded warehouse" means any warehouse or other place licensed by the Commissioner for the deposit of dutiable goods on which import duty has not been paid and which have been entered to be warehoused;

"cargo" includes all goods imported or exported in any aircraft, vehicle or vessel other than such goods as are required as stores for consumption or use by or for the aircraft, vehicle or vessel, its crew and passengers, and the bona fide personal baggage of such crew and passengers;

"COMESA" means the organisation established by the Treaty establishing The Common Market for Eastern and Southern Africa,

1994;


"Commissioner" means Commissioner of Customs appointed under section 5 of this Act;

"countervailing duty" means a specific duty levied for the purposes of offsetting a subsidy bestowed directly or indirectly upon the manufacture, production or export of that product;

"countervailing measures" means actions taken to counter the effect of subsidies;

"Customs" or "the Customs" means the customs departments of the

Partner States;

"Customs area" means any place appointed by the Commissioner by notice in writing under his or her hand for the deposit of goods subject to Customs control;

"Customs laws" includes this Act, Acts of the Partner States and of the Community relating to Customs, relevant provisions of the Treaty, the Protocol, regulations and directives made by the Council and relevant principles of international law;

"Customs Co-operation Council" means the council established by the

Convention establishing the Customs Cooperation Council, 1952;

"Customs revenue" means any amounts collectable by the Customs in



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accordance with the provisions of the Customs laws;

"customs warehouse" means any place approved by the Commissioner for the deposit of unentered, unexamined, abandoned, detained, or seized, goods for the security thereof or of the duties due thereon;

"Directorate" means the Directorate of Customs established by the

Council under Article 75(3) of the Treaty;

"Director General" means the Director General of Customs in the

Directorate of Customs;

"document" includes magnetic tapes, disks and microfilms;

"dollar" means United States dollar and includes the equivalent in the currency of the Partner States;

"duty drawback" means a refund of all or part of any import duty paid

in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting duty drawback;

"dutiable goods" means any goods chargeable with duty;

"duty" includes any cess, levy, imposition, tax, or surtax, imposed by any Act;

"export" means to take or cause to be taken out of the Partner States;

"export duties" means Customs duties and other charges having an effect equivalent to customs duties payable on the exportation of goods;

"export processing zone" means a designated part of Customs territory where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside Customs territory but are restricted by controlled access;

"foreign country" means any country other than a Partner State;

"foreign port" means any port in a foreign country;

"goods" includes all kinds of articles, wares, merchandise, livestock, and currency, and, where any such goods are sold under this Act, the proceeds of such sale;

"Government warehouse" means any place provided by the Government of a Partner State, and approved by the Commissioner, for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused;

"green channel" means that part of the exit from any customs arrival area where passengers arrive with goods in quantities or values not exceeding those admissible;

"import" means to bring or cause to be brought into the Partner States from a foreign country;



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"import duties" means any customs duties and other charges of

equivalent effect levied on imported goods;

"manufacturing under bond" means a facility extended to manufacturers to import plant, machinery, equipment and raw materials tax free, for exclusive use in the manufacture of goods for export;

"master" includes any person for the time being having or taking charge or command of any aircraft or vessel;

"officer" includes any person, other than a laborer, employed in the service of the Customs, or for the time being performing duties in relation to the Customs;

"owner" in respect of -

(a) an aircraft, vessel, or vehicle, includes every person acting as agent for the owner, or who receives freight or other charges payable in respect of, or who is in possession or control of, the aircraft, vessel, or vehicle;

(b) goods, includes any person other than an officer acting in his or her official capacity being or holding himself or herself out to be the owner, importer, exporter, consignee, agent, or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, the goods;

"package" includes every means by which goods for conveyance may be cased, covered, enclosed, contained, or packed;

"port" means any place, whether on the coast or elsewhere, appointed by the Council by notice in the Gazette, subject to any limitations specified in such notice, to be a port for the purpose of the Customs laws and, in relation to aircraft, a port means a Customs airport;

"postal article" includes any letter, postcard, newspaper, book, document, pamphlet, pattern, sample packet, small packet, parcel, package, or other article whatsoever, in course of transmission by post;

"Post Office" means a Partner State Posts body established in accordance with a Partner States' Communication law;

"prohibited goods" means any goods the importation, exportation, or carriage coastwise, of which is prohibited under this Act or any law for the time being in force in the Partner States;

"proper officer" means any officer whose right or duty it is to require the performance of, or to perform, the acts referred to in this Act;

"Protocol" means the Protocol on the Establishment of the East African

Community Customs Union and any annexes thereto;

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"re-exports" means goods, which are imported and are under Customs

control for re-exportation;

"red channel" means that part of the exit from any customs arrival area where passengers arrive with goods in quantities or values exceeding passenger allowance;

"refinery" means a bonded warehouse licensed by the Commissioner for the treatment of oils;

"registered user" person authorized to access the customs computerized system

"restricted goods" means any goods the importation, exportation, transfer, or carriage coastwise, of which is prohibited, save in accordance with any conditions regulating such importation, exportation, transfer, or carriage coastwise, and any goods the importation, exportation, transfer, or carriage coastwise, of which is

in any way regulated by or under the Customs laws;

"SADC" means the organization established by the Treaty of the

Southern African Development Community, 1992;

"smuggling" means the importation, exportation, or carriage coastwise, or the transfer or removal into or out of a Partner States, of goods with intent to defraud the Customs revenue, or to evade any prohibition of, restriction on, regulation or condition as to, such importation, exportation, carriage coastwise, transfer, or removal, of any goods;

"stores" goods for use in aircraft, vessels and trains engaged in international transport for consumption by passengers and crew and goods for sale on board;

"subsidy" means assistance by a government of a Partner State or a public body to the production, manufacture, or export of specific goods taking the form of either direct payments, such as grants or loans or of measures with equivalent effect such as guarantees, operational or support services or facilities and fiscal incentives;

"sufferance wharf" means any place, other than an approved place of loading or unloading at which the Commissioner may allow any goods to be loaded or unloaded;

"tons register" means the tons of a ship's net tonnage as ascertained and registered according to the tonnage regulations applied in a Partner State;

"transfer" means the movement of goods from one Partner State directly or indirectly to another Partner State, but shall not include goods in transit, goods for transshipment or goods for warehousing



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in a bonded warehouse;

"transhipment" means the transfer, either directly or indirectly, of any goods from an aircraft, vehicle or vessel arriving in a Partner State from a foreign place, to an aircraft, vehicle or vessel, departing to a foreign destination;

"transire" means a certificate of clearance issued to any person under section 100 of this Act to carry goods coastwise or to transfer goods;

"transit" means the movement of goods imported from a foreign place through the territory of one or more of the Partner States, to a foreign destination;

"transit shed" means any building, appointed by the Commissioner in writing for the deposit of goods subject to Customs control;

"uncustomed goods" includes dutiable goods on which the full duties due have not been paid, and any goods, whether dutiable or not, which are imported, exported or transferred or in any way dealt with contrary to the provisions of the Customs laws;

"vehicle" includes every description of conveyance for the transport by land of persons or goods;

"vessel" includes every description of conveyance for the transport by water of persons or goods;

"voyage" includes flight by aircraft;

"warehoused" means deposited in a Government or bonded warehouse with the authority of the person in charge of that warehouse;

"warehouse keeper" means the holder of a licence granted in respect of

a bonded warehouse;

"wharf owner" includes any owner or any occupier of any approved place of loading or unloading or of any sufferance wharf.


(2) For the purposes of this Act-
(a) goods shall be deemed to be entered when the entry, made and signed by the owner in the prescribed manner, is accepted and signed by the proper officer and any duty due or deposit required under this Act in respect of the goods has been paid, or security has been given for compliance with this Act;

(b) goods shall be deemed to be entered for home consumption when they have been declared for use in a Partner State, other than temporary use, and the provisions of paragraph

(a) have been fulfilled;

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(c) the time of importation of goods shall be deemed to be the

time at which the goods come within the boundaries of the

Partner States;


(d) the time of exportation of goods shall be deemed to be(i) the time at which the carrying aircraft or vessel departs from its final position, anchorage or berth at the port or place within boundaries of the Partner State at which the goods are shipped for exportation; in the case of goods exported overland, the time at which the goods pass across the boundaries of the Partner States;
(e) where any aircraft or vessel arrives within a Partner State from any foreign port, in relation to each port or place within a Partner State at which such aircraft or vessel may arrive, such aircraft or vessel shall be deemed to have arrived from a foreign port;
(f) where any aircraft or vessel proposes to depart from a Partner State to any foreign port, then, in relation to each port or place within a Partner State from which such aircraft or vessel may depart, such aircraft or vessel shall be deemed to be departing therefrom to a foreign port;
(g) any reference to a Partner State, or any of the neighbouring Partner States, shall be deemed to include a reference to the territorial waters thereof;
(h) every act, matter, or thing, required or authorised by this Act to be done or performed by, with, to, or before, the Commissioner, if done or performed by, with, to, or before, any officer appointed by the Commissioner for such purpose, shall be deemed to be done or performed by, with, to, or before, the Commissioner;
(i) every person employed on any duty or service relating to the Customs by order, or with the concurrence, of the Commissioner shall be deemed to be the proper officer for that duty or service; and every act required by this Act at any time to be done by, with, to, or before, any particular


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officer nominated for such purpose, if done by, with, to, or

before, any person appointed by the Commissioner, to act for such particular officer, shall be deemed to be done by, with, to, or before, such particular officer.

Directo- rate of Customs


Function s of the Directo- rate

PART 11

ADMINISTRATION


3. The Directorate of Customs as established by the Council under the Treaty shall be responsible for the initiation of policies on Customs and related trade matters in the Community and the coordination of such policies in the Partner States.
4.-(1) Without prejudice to the generality of section 3, the Directorate shall, in relation to management and administration of Customs, coordinate and monitor -
(a) administration of the Common External Tariff;
(b) enforcement of the Customs law of the Community;
(c) trade facilitation as provided for in Article 6 of the Protocol;
(d) administration of the Rules of Origin;
(e) compilation and dissemination of trade statistics;
(f) application and interfacing of information technology in

Customs administration;


(g) training in Customs related matters;
(h) quality control in Customs operations and enforcement of compliance;

(i) Customs related negotiations; and


(j) activities of the Commissioners in the implementation of this Act.
(2) The Directorate shall in the performance of its functions under this Act-
(a) be subject to the general direction of the Council and perform such other functions as may be prescribed by the Council; and



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(b) consult with, and where necessary, delegate any of its

functions to, any Commissioner.
(3) For the purposes of this Act, the Council shall make regulations for the working arrangements between the Directorate and the Customs.
(4) The Council shall establish within the Community's institutional framework, a committee charged with facilitating-
(a) the Directorate's formulation of policies and programmes on Customs management and administration;

(b) exchange of information between the Directorate and the

Commissioners; and
(c) any other matters on working arrangements between the

Directorate and the Customs.





5.-(1) There shall be appointed, in accordance with Partner States'

legislation, a Commissioner responsible for the management of Customs by each of the Partner States and such other staff as may be necessary for the administration of this Act and the efficient working of the Customs.


(2) The Commissioner shall be responsible for the management and control of the Customs including the collection of, and accounting for, Customs revenue in the respective Partner State.
(3) The Commissioner may authorize any officer to exercise any of the powers conferred by this Act upon the Commissioner subject to such limitations as the Commissioner may impose.
(4) An officer appointed to any permanent office or employment in the Customs shall, on his or her appointment thereto, make and subscribe before a magistrate or a commissioner for oaths, a declaration in the form set out in the First Schedule.
6.-(1) There shall be a seal of the Customs Union which shall be officially and judicially noticed and whose design and description shall be prescribed by regulations.

Provisi-


ons rela- ting to staff

Customs Union seal and flag





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(2) The seal of the Customs Union shall be used as the official seal

of the Customs.
(3) There shall be a flag of the Customs Union whose design and description shall be prescribed by regulations.
(4) The flag of the Customs Union and the flag of the Community shall be used to distinguish vessels employed in the service of the Customs from other vessels.
(5) In this section, Customs Union has the meaning assigned to it in the Protocol.


Officer

to have powers of police officer


Hours of Attenda- nce

7. For the purpose of carrying out the provisions of this Act, every

officer shall, in the performance of his or her duty, have all the powers, rights, privileges, and protection, of a police officer of the Partner State in which such officer performs his or her duty.


8.-(1) The Commissioner shall prescribe the working days and hours of general attendance of officers.
(2) Where any person desires the attendance of any officer at a time outside the hours of general attendance, then such person shall make request therefor on the prescribed form to the proper officer at the port or place where such attendance is desired; and, subject to any regulations and to the payment of the prescribed fees, the grant of such request shall not-
(a) in the case of any person arriving in, or departing from, a Partner State overland or by inland waters, be refused by the proper officer;
(b) in any other case, be unreasonably refused by the proper officer.
(3) Where any person desires the attendance of any officer at any premises or place at which customs business is not normally carried on, then such person shall make request therefor on the prescribed form to the proper officer and, subject to any regulations and to the payment of the prescribed fees, the grant of such request shall be in the discretion of the proper officer.



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9.-(1) An officer who-
(a) directly or indirectly asks for, or takes, in connection with any of his or her duties any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which he or she is lawfully enti- tled to claim or receive; or
(b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the Customs revenue is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of his duty,commits an offence and shall be liable on conviction to imprisonment for a term not exceeding three years.
(2) A person who discloses, except for the purposes of this Act or when required to do so as a witness in any court or with the approval of the Commissioner, any information acquired by him or her in the performance of his or her duties relating to any person, firm, or business of any kind commits an offence and shall be liable on conviction to a fine not exceeding two thousand five hundred dollars or to imprisonment for a term not exceeding three years or to both such fine and imprisonment.
(3) A person who-
(a) directly or indirectly offers or gives to any officer any payment or reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward; or
(b) proposes or enters into any agreement with any officer,in order to induce him or her to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the Customs revenue is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of the duty of such officer, commits an offence and shall be liable on conviction to imprisonment of a term not exceeding three years.

Offences


by, or in relation to offi- cers



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2005


Exchange

of infor- mation and common border controls

Appoi- ntment of ports, etc.

Appoi- ntment of Customs areas


10.-(1) The Commissioners shall furnish each other with such information, certificate, official report or document on matters relating

to -
(a) prevention, investigation and suppression of offences under this Act; and


(b) any other relevant information relating to customs.
(2) The Commissioners shall establish common border posts, carry out joint customs controls and take joint steps as may be deemed appropriate to ensure that goods exported or imported through common frontiers pass through the competent and recognised Customs offices and along approved routes.
(3) Subject to reciprocal arrangements agreed upon by the Commissioner, the Commissioner may request from, or furnish to, the competent authorities of a foreign state any information, certificate, official report or other document in order to prevent, investigate or suppress offences against the laws applicable to the importation or exportation of goods into or from the territory of such foreign state.
11. -(1) The Council may, by notice in the Gazette, appoint and fix the limits of-
(a) ports;
(b) Customs airports;
(c) places of loading and unloading within ports.
(2) Ports, Customs airports, and places of loading and unloading, may be appointed for specified limited purposes.
12.-(1) The Commissioner may, by notice in the Gazette, appoint-
(a) boarding stations;
(b) Customs areas;
(c) sufferance wharves;
(d) places for the landing and embarkation of persons;


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2005

(e) places for the examination of goods, including baggage;


(f) roads or routes in a Partner State over which goods in transit, or goods transferred between the Partner States, shall be conveyed;
(g) entrances and exits, whether general or special, to and from any Customs area or Customs airport within a Partner State;
(h) transit sheds;
(i) internal container depots.

(2) An appointment made under subsection (1) may be subject to such conditions, including the provision of suitable accommodation for officers, as the Commissioner may deem fit; and the Commissioner may, in any particular case and subject to such conditions as he or she may deem fit, permit any boarding station, area, wharf, place, road, route, entrance, or exit, to be used as if it had been so appointed and in any such case this Act shall apply thereto as if it had been so appointed.




(3) The Commissioner may by notice in the Gazette revoke

appointment of any Customs area if he or she is satisfied that the conditions imposed under subsection (2) have not been complied with.


13.-(1) A wharf owner shall provide, to the satisfaction of the

Commissioner-

(a) suitable office accommodation on his or her wharf or sufferance wharf for the exclusive use of the officer employed at the wharf; and
(b) such shed accommodation for the protection of goods as the

Commissioner may in writing declare to be requisite.


(2) Where any wharf owner contravenes any of the provisions of this section-
(a) the appointment of a place of loading or unloading or a sufferance wharf may be withheld until the required accommodation is provided to the satisfaction of the Commissioner;
(b) any existing appointment may be revoked.
Acco- mmoda- tion on wharves



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2005


Licensi-

ng internal container depot



14.-(1) The Commissioner may, on application, license any internal

container depot for the deposit of goods subject to Customs control, and the Commissioner may refuse to issue any such licence and may

at any time revoke any licence which has been issued.
(2) The Commissioner shall give reasons for his or her refusal to grant a licence or for revoking a licence under subsection (1).

(3) The owner of an internal container depot shall-


(a) provide such office accommodation and weights, scales, measures, and other facilities, for examining and taking account of goods and for securing them as the proper officer may require;
(b) keep a record of all goods in the depot and shall keep such record at all times available for examination by the proper officer;
(c) provide all necessary labour and materials for the storing, examining, packing, marking coopering, weighing, and taking stock of goods in internal container depot whenever the proper officer so requires;
(d) maintain such records and accounts relating to goods and to operations, in such form and manner, as the proper officer shall require; and keep such records and accounts at all times available for examination by the proper officer.
(e) any other requirement as may be specified by the

Commissioner.


(4) Where any internal container depot owner contravenes this section, the Commissioner may direct that no other goods shall be kept

in the depot until the owner has, in the opinion of the Commissioner, complied with this section.


(5) The owner of an internal container depot who contravenes any of the provisions of this section or of any direction given by the Commissioner under this section commits an offence and shall be liable to a fine not exceeding one thousand dollars.



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2005


15.-(1) A person or vehicle shall not enter or leave any Customs area

or Customs airport, and goods, whether dutiable or not, shall not be brought into or out of any such area or airport, except through an entrance or exit appointed in accordance with section 12.


(2) A person shall not enter any part of a Customs area or Customs airport when forbidden to do so by any officer nor remain in such area or airport, or any part thereof when requested to leave such area or airport, or part thereof, by any officer.
(3) A person or vehicle entering or leaving any Customs area or Customs airport, and all goods which are being brought into or out of such area or airport, may be detained by any officer for the purposes of search or examination.
(4) A person who contravenes this section commits an offence and shall be liable on conviction to a fine not exceeding one thousand dollars and any goods in respect of which such offence has been committed shall be liable to forfeiture.
16.-(1) The following goods shall be subject to Customs control-
(a) imported goods, including goods imported through the Post Office, from the time of importation until delivery for home consumption or until exportation, whichever first happens;

(b goods under duty drawback from the time of the claim for duty drawback until exportation;

(c) goods subject to any export duty from the time when the goods are brought to any port or place for exportation until exportation

(d) goods subject to any restriction on exportation from the time the goods are brought to any port or place for exporta- tion until exportation;

(e) goods which are with the permission of the proper officer stored in a Customs area pending exportation;
(f) goods on board any aircraft or vessel whilst within any part or place in a Partner State;
(g) imported goods subject to duty where there is a change of ownership over such goods from an exempt person to a non exempt person;

Offences


in respect of Customs areas, etc.

Customs control of goods





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2005

(h) goods which have been declared for or are intended for

transfer to another Partner State;

(i) seized goods.


(2) Where any goods are subject to Customs control, then-
(a) any officer may at any time examine such goods;

(b) except with the authority of the Commissioner or in accordance with this Act, no person shall interfere in any way with such goods.


(3) Where any goods are subject to Customs control, then the

Commissioner may permit the owner of such goods to abandon them

to the Customs; and on such abandonment such goods may, at the expense of the owner thereof, be destroyed or otherwise disposed of in such manner as the Commissioner may direct and the duty thereon shall be remitted or refunded, as the case may be.
(4) A person who contravenes subsection (2)(b) commits an offence and shall be liable on conviction to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding three years, or both and any goods in respect of which such offence has been committed shall be liable to forfeiture.


Liability for loss, etc., through negli- gence of officer

Prohibited and restricted imports



17. Where any loss or damage is occasioned to any goods subject to

Customs control through the wilful or negligent act of a Commissioner or an officer, an action shall lie against the Commissioner or such officer in respect thereof.


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