THE EAST AFRICAN COMMUNITY 
The East African Community Customs Management 
Act, 2004 
This Edition of the East African Community Customs Management Act, 2004 
incorporates all amendments up to 8th December, 2008 and is printed under the 
authority of Section l 2 of the Acts of the East African Community Act, 2004 
Revised Edition 2009 (2004) 
Printed and Published by the Government Printer 
Nairobi G/VAL/N/1/BDI/1 
-3 -[Rev. 2009 
THE EAST AFRICAN COMMUNITY CUSTOMS 
MANAGEMENT ACT, 2004 
Section ARRANGEMENT OF SECTIONS 
Title 
PARTI 
PRELIMINARY PROVISIONS 
1.Short title, applicat ion and commencement.
2.Interpretation.
PART II 
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.
16. Customs control of goods.
17.Liability for loss, etc., through negligence of officer.
PART Ill 
IMPORTATION 
Prohibited and Restricted Imports 
18. Prohibited and restricted imports.
19. Power to prohibit, etc., imports.
20. Exemptions of goods in transit, etc.
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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.
Unloading and Removal of Cargo 
33. Unloading, etc.
Entry, Examination, and Delivery 
34. Entry of cargo.
35. Surplus stores may be entered.
36. Provisions relating to mail, personal baggage, etc.
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.
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PART IV 
WAREHOUSING OF GOODS 
General Provisions 
47. Dutiable goods may be warehoused.
48. Procedure on warehousing.[Rev. 2009 
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.
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.
PARTY 
EXPORTATION 
Prohibited and Restricted Exports 
70. Prohibited and restricted exports.
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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.
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 boardin g station.
PART VII 
IMPoRTATION AND EXPORTATION BY POST 
93. Application of Act to postal articles.
94. Time of entry of postal articles.
95. Registered courier companies to land, store, etc.
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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
foreign 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., carry ing goods coastwise.
104. Coasting vessel, etc. not to deviate from voyage.
105. Examination of coasting vessel and goods.
PART IX 
PROVISIONS RELATING TO SURE TIES 
106. Commissioner may require security.
107. General provisions relating to giving of security.
108. Provisions relating to sureties.
109. Enforcement of bond.
PARTX 
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 bf 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 of disposal.
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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 comp uted 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.
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 Refand 
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.
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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 authorised 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.
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
consumption.
163. Manufacturer to provide facilities.
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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
consumption.
PART XIV 
EXPORT PROCESSING ZONES AND F'REEPORTS 
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. Notifica tion to Commissioner .
PART XV 
INWARD AND OUTWARD PROCESSING 
171. Interpretation of Part XV.
Inward Processing 
172. Procedure of operation.
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.
Outward Processing 
178. Authorisation 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-im portation in the same state.
186. Rate of yield in outward processing.
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PART XVI 
APPLICATION OF INFORMATION TECHNOLOGY 
187. Customs formalities may be carried out by information
technology.
188. Users of the Customs computerised system.
189. Access to Customs computerised systems.
190. Cancellation ofregisti.ation ofregistered user.
191. Unauthorised access to or improper use of Customs
computerised 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.
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.
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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. Appli cation for review to Commissioner.
230. Appeals to tax appeals tribunal.
231. Establishment of tax appeals tribunal.
PARTXXI 
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.
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East African Com munity Customs Management 241. Proper officer may take samples.
242. Rewards.
243. Auctioneers legislation to apply to sales.[Rev. 2009 
244. Licensing of vessel conveying goods subject to Customs control.
245. Application of Act to importation etc., overland.
246. Provisions relating to commissioned vessels.
24 7. Power of Commissioner in special cases, notices, etc. 
'.L48. Re-exportation, destruction and abandonment. 
249. Penalty for late paymen t.
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 
TIIlRD 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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East African Community Customs Management [Rev. 2009 East African Community Customs Management 
THE EAST AFRICAN COMMUNITY 
No.1 of 2005 
Date of assent: 31st December, 2004 
Date of commencement: I st January, 2005 
An Act of the Community to make provisions for the management 
and administration of Customs and for related matters. 
PARTI 
PRELIMINARY PROVIS IONS 
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; 
"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; 
91 Short title, 
application 
and 
commence­
ment. 
Inter­
pretation. G/VAL/N/1/BDI/1 
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"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 organ isation 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; 
"counter vailing duty" means a specific duty levied for the 
purposes of offsetting a subsi dy 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 
Comm issioner 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 internati onal law; 
"Customs Co-operation Council" means the council 
established by the Conv ention establishing the 
Customs Cooperation Council, 1952; 
"Customs revenue" means any amount s collectable by the 
Customs in accorda nce with the provisions of the 
Customs laws; 
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"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" ���!udes 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; 
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East African C ommunity Customs Management [Rev. 2009 
"Government warehouse" means any place provided by the 
Government of a Partner State, and approved by the 
Commissio ner, 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; 
"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; 
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"port" means any place, whether on the coast or elsewhere, 
appoi nted 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 
accor dance with a Partner States' Commu nication 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 Commu nity Customs Union and any 
annexes thereto; 
"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 exceedi ng passenger allowance; 
"refinery" means a bonded warehouse licensed by the 
Commissioner for the treatment of oils; 
"registered user" person authorised to access the customs 
computerised system; 
"restricted goods" means any goods the importation, 
exportatio n, transfer, or carriage coastwise, of which 
is prohibit ed, 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 organisation established by the Treaty of 
the Southern African Development Commu nity, 1992; 
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"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 
payment s, 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 in a bonded 
warehouse; 
"transshipment" means the transfer, either directly or indirect ly, 
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; 
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"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 descripti on 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;
( 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;
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East African Community C ustoms Manag ement [Rev. 2009 
(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 boi.lndaries 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;
(j) 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 officer nominated for such purpose,
if done by, with, to, or before, any person
appointed by the Commissione r, to act for such
particular officer, shall be deemed to be done
by, with, to, or before, such particular officer.
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East African Community Customs Management [Rev. 2009 
PART II 
ADMINISTRATION 
3.The Directorate of Customs as establh,hed 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;
(fJ 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 be
the Council; and
(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. 
99 Directorate 
of Customs. 
Functions of 
the 
Directorate. G/VAL/N/1/BDI/1
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East African C omm unity Customs M anagement Provisions 
relating to 
staff. 
Customs 
Union seal 
and flag. [Rev. 2009 
( 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 nnd 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 Comm issioner 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 authorise any officer to exercise
any of the powers conferred by this Act upon the Commissioner 
subject to such limitations as the Comm issioner 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 commi ssioner 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. 
(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. 
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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 therefore 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 
norma lly 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. 
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 what soever, 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 entitled to claim or receive; or
(b) enters into or acquiesces in any agreement to do,
abstain from doing, perm it, 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. 
101 Officer to 
have powers 
of police 
officer. 
Hours of 
Attendance. 
Offences by, 
or in 
relation to 
officers. G/VAL/N/1/BDI/1
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East African Community C ustoms Management Exchange of 
information 
and 
common 
border 
controls. [Rev. 2009 
(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.
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 inform ation 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. 
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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 embarka tion of persons;
(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. 
103 Appoinbnent 
of ports, etc. 
Appoinbnent 
of Customs 
areas. G/VAL/N/1/BDI/1
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East African C ommunity Customs M anagement Accommod 
ation on 
wharves. 
Licensing 
internal 
container 
depot. [Rev. 2009 
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.
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; 
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East African Community Customs Management [Rev. 2009 
(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)fulfill 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 Commission under this section commits an offence and 
shall be liable to a fine not exceeding one thousand dollars. 
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 vehicl e 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; 
105 Offences in 
respect of 
Customs 
areas, etc. 
Customs 
control of 
goods. G/VAL/N/1/BDI/1
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East A frican Commun ity Cus toms Management [Rev. 2009 
(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 exportation 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; 
(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 persons 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 comm itted shall be liable to forfeiture. 
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East African  Community Customs Management [Rev. 2009 
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. 
PART Ill 
IMPORTATION 
Prohibited and Restricted Imports 
18. (1) The goods specified in Part A of the Second
Schedule are prohibited goods and the importation thereof is 
prohibited. 
(2)The goods specified in Part B of the Second
Schedule are restricted goods and the importation thereof, save 
in accordance with any conditions regulating their importation, 
is prohibited. 
19. (1) The Council may by order published in the Gazette
amend the Second Schedule so as to provide that the importation 
of any goods or class of goods-
(a)is prohibited, either generally or in relation to any
Partner State; 
(b)is prohibited, save in accordance with any
conditi_ons regulating their importation, either
generally or in relation to a Partner State. 
(2)The Council may, by order published in the
Gazette-
(a)provide that the importation into a Partner State, or
any area thereof, of any goods, or class of goods, 
shall be prohibited or shall be prohibited save in 
accordance with such conditions as may be 
specified in such order; 
(b)limit in respect of a Partner State the application of
the provisions of the Second Schedule in respect 
of all or any of the goods specified therein; and 
thereupon in respect of such goods the provisions 
of this Act shall apply as if such goods are, or are 
not, as the case may be, included in the Second 
Schedule. 
107 Liability for 
loss, etc .. 
duough 
negligence 
of officer. 
Prohibited 
and 
restricted 
imports. 
Power to 
prohibit, 
etc., 
imports. G/VAL/N/1/BDI/1
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East African Community Customs Management Exemption 
of goods in 
transit, etc. 
Procedure 
on arrival. [Rev.2009 
(3)An order made under this section may specify
goods, or any class of goods, either generally or in any particular 
manner and may prohibit or restrict the importation thereof 
either from all places or from any particular country or place. 
20. (1) Subject to subsection (2), sections 18 and 19 shall
not apply to goods imported in transit, or for transhipment, or as 
stores of any aircraft or vessel, unless such goods come within 
paragraph 2 of Part A of the Second Schedule, or are goods of 
which the importation in transit, or for transhipment, or as stores 
for any aircraft or vessel, is expressly prohibited or restricted in 
any order made under this Act prohibiting or restricting the 
importation of goods. 
(2)Where, under subsection (1), sections 18 and 19 do
not apply to any goods imported in transit, or for transhipment, 
or as stores for any aircraft or vessel, then such goods shall be 
duly re-exported within such time and subject to such conditions 
as the Commissioner may specify; and where such goods are not 
so re-exported, then, as from the last date on which they should 
have been so re-exported, they shall be deemed to be prohibited 
goods, or restricted goods, as the case may be, and to have been 
imported on that date. 
Arrival and Report of Aircraft and Vessels 
21. (1) Save as provided in section 28, the master of every
aircraft or vessel arriving in the Partner States-
(a)shall not, except where so allowed by the proper
officer in any special circumstances, cause or 
permit such aircraft or vessel to land, touch at, or 
enter, any place in the Partner States other than a 
port; 
(b)shall, on arriving at any such port or place, come as
quickly as the conditions of the port or place 
admit up to the proper place of mooring or 
unloading without touching at any other place; 
(c)shall, in proceeding to such proper place, bring to at
the station appointed for the boarding of aircraft 
or vessels; 
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East African Community C ustoms Management [Rev. 2009 
(a)shall not, after arriving at such proper place, depart
therefrom except directly to some other approved 
place of mooring or unloading, or directly to 
some other port or place in the Partner States, or 
directly on any voyage to a foreign port, in 
accordance with this Act; 
(e)shall not, after any such departure on any voyage to
a foreign port, bring to within the Partner States 
exctl'� in accordance with this Act, or with the 
permission of the proper office r, or for some 
cause which the master explains to the 
satisfaction of such proper officer. 
(2)A master who contravenes this section commits an
offence. 
22. The proper officer may, unless other prov1s1on is
lawfully made, direct at what particular part of any port or other 
place any aircraft or vessel shall moor or discharge its cargo. 
23. (1) A person, except the port pilot, the health officer, or
any other public officer in the exercise of his or her duties and 
duly authorised, shall not, save with the permission of the proper 
officer, board any vessel before the proper officer. 
(2)A person who contravenes this section commits an
offence and shall be liable to a fine not exceeding two hundred 
and fifty dollars. Place of 
mooring, 
etc. 
Restrictions 
on boarding 
vessel 
before 
proper 
officer. 
24. (1) The master or agent of every aircraft or vessel, Report . 
whether laden or in ballast, shall, except where otherwise 
provided in any regulations, within twenty-four hours after 
arrival from a foreign port at any port, or other place Especially 
allowed by the proper officer, make report of such aircraft or 
vessel, and of its cargo and stores, and of any package for which 
there is no bill of lading, to the proper officer on the prescribed 
form and in the prescribed manner. 
(2)A report under subsection (1) shall show separately
any goods which are in transit, any goods for transhipment, any 
goods which are to remain on board for other ports in the Partner 
States, and any goods for re-exportation on the same aircraft or 
vessel. 
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East African C ommunity Customs Management Master to 
answer 
questions, 
etc. [Rev. 2009 
(3)In the case of a vessel of less than two hundred and
fifty tons registe r, such report shall, except where otherwise 
allowed by the proper officer, be made before bulk is broken. 
( 4)The proper officer may permit the master or agent of
an aircraft or vessel to amend the destination, ownership or status 
of goods specified in the report where a change in such 
destination, ownership or status is intended. 
(5)The proper officer may permit the master or agent
of an aircraft or vessel to amend an obvious error in the report, 
or to supply an omission, which in the opinion of the proper 
officer results from accident or inadvertence. 
(6)A master or agent of any aircraft or vessel who-­
(a)fails to make report in accordance with this
section;
(b) makes a report of which any of the particulars
contained in the report are false;
(c) except with the knowledge and consent of the
proper officer, causes or permits bulk to be
broken contr ary to this section; or
(d) except with the knowledge and consent of the
proper officer, at any time after arrival causes or
permits any goods to be staved, destroyed, or
thrown overboard, or any packages to be opened,
shall, unless such contravention is explained to
the satisfaction of the proper officer;
commits an offence and any goods in respect of which an offence 
contrary to paragraphs (a), (b), (c) or (d), of this subsection has 
been committed shall be liable to forfeiture. 
25. (1) The master or agent of every aircraft or vessel-
(a)shall answer fully and immedi ately all such
questions relating to the aircraft or vessel, its
cargo, stores, baggage, crew, and passengers, as 
may be put to him or her by the proper officer; 
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East African Community Customs Management [Rev. 2009 
(b)shall produce all such books and documents in his or
her custody or control relating to the aircraft or 
vessel, its cargo, stores, baggage, crew, and 
passengers, as the proper officer may require; 
(c)shall, before any person, unless permitted to do so by
the proper officer, disembarks, deliver to the 
officer who boards such aircraft or vessel on 
arrival at any port or place, a correct list in the 
pres�;-;.!:,ed form containing separately the names 
of the passengers disembarking and of those 
remaining on board such aircraft or vessel, and 
also, when required by such officer, the names of 
the master and of each officer and member of the 
crew; 
(d)shall, when required, deliver to the proper officer at
the time of making report the clearance, if any, of
such aircraft or vessel from the port from which 
such aircraft or vessel has arrived. 
(2)A master or agent who contravenes this section
commits an offence. 
26. (1) Goods which have been unloaded and landed into a
transit shed or a Customs area shall be deemed to be still in the 
importing aircraft or vessel until they are delive red from such 
transit shed or Customs area; and so long as they remain in the 
transit shed or the Customs area the owners or agents of the 
aircraft or vessel shall continue to be responsible for the goods as 
if such goods had not been removed from such aircraft or vessel. 
(2)Where the goods are handed over to an owner of a
transit shed who is not an agent of the importing aircraft or 
vessel the owner of the transit shed shall be responsible and 
accountable for the goods. 
(3)The owner or agent of an aircraft or vessel or the
owner of a transit shed, as the case maybe, shall be liable for 
payment of duty on the goods if the goods are not subsequently 
delivered or otherwise accounted for to the satisfaction of the 
proper officer or for reshipment or destruction of goods which 
are condemned while still in the dry port or inland transit shed. 
111 Goods in 
transit shed 
etc. deemed 
to be in 
aircraft or 
vessel. G/VAL/N/1/BDI/1
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East African Community C ustoms Management Goods 
reported to 
be 
unloaded. 
Master of 
wreck, etc. 
to report. 
Vehicles 
arriving 
overland. [Rev. 2009 
( 4)The owner or agent of an aircraft or vessel or a
transit shed owner referred to in subsection (2) who fails to 
account for any of the goods for which he is responsible to the 
satisfaction of the proper officer, within such period as may be 
prescribed or such further period as the proper officer may allow , 
commits an offence. 
(5)The owner or agent of an aircraft or vessel or the
owner of a transit shed shall be liable to pay for the reshipment 
or for the destruction of any condemned goods. 
(6)The owner or agent of an aircraft or vessel or the
owner of a transit shed as the case may be, who fails to meet the 
cost of reshipment or destruction of any condemned goods 
pursuant to subsection (5) commits an offence. 
27. Where any goods reported for discharge at a port, or
place specially allowed by the proper officer, are not duly 
unloaded and deposited in a transit shed or a Customs area, then 
the master or agent of the aircraft or vessel shall pay duty on the 
goods unless he or she explains, to the satisfaction of the proper 
officer, the failure to unload and deposit such goods. 
28. (1) When any aircraft or vessel is lost or wrecked or is
compelled to land or bring to, within the Partner States owing to 
accident, stress of weather or other unavoidable cause, the 
master or agent of such aircraft or vessel shall, with all 
reasonable speed, make report of such aircraft or vessel and of its 
cargo and stores to the nearest officer or administrative officer. 
(2)Where any aircraft or vessel is found abandoned
within the Partner States, then, unless the master or agent thereof 
satisfies the Commissioner that all the provisions of this Act in 
relation to such aircraft or vessel and its cargo and stores have 
been complied with, such aircraft or vessel and its cargo and 
stores shall be liable to forfeiture. 
(3)A master or agent who contravenes subsection (1)
commits an offence. 
Arrival Overland 
29. (1) A person in charge of any vehicle, whether or not
such vehicle is conveying goods and whether or not such goods 
(if any) are dutiable, arriving overland at a frontier of the Partner 
States from a place outside the Partner States shall not, except 
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East African Community Customs Management [Rev. 2009 East African Community Customs Management 
where otherwise permitted by the proper officer, cause or allow 
the vehicle to enter the Partner States at any place other than at a 
port appointed under section 11, and shall before unloading or 
disposing of the vehicle or of any goods therein-
(a)report his or her arrival to the officer stationed at the
frontier port at which he or she entered the 
Partner State; 
(b)furnish on the prescribed form such information as
may be required concerning the vehicle or any 
such goods; 
(c)make and subscribe a declaration as to the truth of all
particulars contained in such form; 
(d)fully and immediately answer all relevant questions
put to him or her by the proper officer; 
(e)produce all consignment notes or other relevant
documents demanded of him or her by the proper 
officer; 
(f) save as otherwise provided in the Customs laws, 
make due entry of the vehicle and of any such 
goods. 
(2)Vehicles or goods to which this section applies shall
not be removed from the Customs area until after due entry 
thereof has been made or until permission for removal has been 
granted by the proper officer. 
(3)A person who contravenes this section commits an
offence and any goods in respect of which such offence has been 
committed shall be liable to forfeiture. 
30. (1) Upon arrival at any port of the Partner States of any
train carrying goods subject to customs control, the station 
master or other person in charge of the railway station at that port 
shall deliver to the proper officer copies of all invoices, way­
bills, consignment notes or other documents received by him or 
her and relating to the goods subject to customs control 
conveyed by that train and consigned to that station or required 
to be entered at that port. 
113 Trains 
arriving. G/VAL/N/1/BDI/1
- 37 -Arrival 
overland 
otherwise 
than by 
vehicle. [Rev. 2009 
(2)A station master or other person in charge of a
railway station at any port shall not, without the written 
permission of a proper officer, permit goods subject to customs 
control required to be entered at that port and conveyed to that 
station in any train to be removed from the transit shed or 
customs area appointed for such station, or be forwarded to any 
other railway station , and it shall be an offence to remove any 
goods from such shed or area before delivery or removal has 
been authorised by the proper officer. 
(3)A station master or other person in charge of a railway
station shall not, without the written permission of the proper officer, 
deliver to the consignee or any person at the station any goods which 
are required to be entered at any other station. 
(4)An owner or user of a private railway siding or any
other person shall not receive railway wagons containing goods 
subject to customs control into a private railway siding unless he or 
she has been granted permission in writing by the Commissioner. 
(5)A person who contravenes the provisions of this
section commits an offence and any goods in respect of which 
such offence has been committed shall be liable to forfeiture . 
31.(1) A person arriving overland in the Partner States from
a foreign place, if he or she has any goods in his or her 
possession, shall, before disposing of the goods-
(a)report his or her arrival to the officer stationed at the
Customs house nearest to the point at which he or 
she crossed the frontier; 
(b)furnish on the prescribed form such information as
may be required concerning the goods; 
(c)make and subscribe a declaration as to the truth of all
particulars contai ned in the form; 
(d)fully and immediately answer all relevant questions
put to him or her by the proper officer; 
(e)produce all consignment notes or other relevant
documents demanded of him or her by the proper 
officer; 
(f)save as otherwise provided in the Customs laws,
make due entry of any such goods. 
114 G/VAL/N/1/BDI/1
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East A frican Community Customs Management [Rev. 2009 
(2)Goods to which this section applies shall not be
removed from the Customs area until after due entry thereof has 
been made or until permission for removal has been granted by 
the proper officer. 
(3)The Commissioner may, subject to such conditions
as he or she may specify, exempt any person or class of persons 
from the provisions of this section. 
(4)A person who contravenes this section commits an
offence and any goods in respect of which such offence has been 
committed shall be liable to forfeiture. 
Clearance by Pipeline 
32. (1) The nature and quantities of goods imported or
exporte d through a pipeline shall be recorded and reported by the 
operator of the pipeline in such manner as the Commissioner 
may direct. 
(2)For the purpose of keeping records and making
reports referred to in subsection (1), the operator shall at his or 
her own expense, provide such apparatus and appliances as the 
Commissioner may specify. 
Unloading and Removal of Cargo Operator of 
pipeline to 
report. 
33. (1) Save with the written permission of the proper Unloading,
officer and subject to such conditions as he or she may impose-etc.
( a)goods shall not be unloaded from any aircraft or
vessel arriving from a foreign port unless such 
goods have been duly entered; 
(b)goods shall not be unloaded or removed from any
aircraft or vessel arriving from a foreign port at 
any time whatsoever except as presc ribed by the 
Commissioner; 
(c)goods shall not be unloaded from any aircraft or vessel
arriving from a foreign port except at an approved 
place of unloading or at a sufferance wharf: 
(2)Notwithstanding subsection (1)-
115 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
(a)goods may be unloaded from any such aircraft or
vessel into another vessel in order to be landed; 
and in any such case such goods shall be taken 
directly to and landed without delay at an 
approved place of unloading or at a sufferance 
wharf; 
(b)with the perm ission of the proper officer and subject
to such conditions as he or she may impose, 
goods reported for re-exportation by another 
aircraft or vessel may be unloaded into any 
other aircraft or vessel pending re-exportation; 
(3)All goods, which have been unloaded or landed,
shall be conveyed to a Customs area and, if the proper officer so 
requires, shall be deposited in a transit shed or in a Customs 
warehouse: 
Provided that such goods as the proper officer may 
consider to be unsuited for storage in a transit shed or a Customs 
warehouse shall be deposited in such other place as the proper 
officer may direct, and thereupon such other place shall, for the 
purpose of such deposit, be deemed to be a transit shed; 
( 4)Goods shall not be removed from any part of a
Customs area or from a transit shed or a Customs warehouse 
unless such goods have been duly reported and entered and 
authority for their removal or delivery has been given by the 
proper offic er: 
Provided that the proper officer may, if he or she 
considers it necessary, direct the agent of any aircra ft or vessel 
from which goods have been landed into any transit shed or 
Customs warehouse to remove such goods to some other place 
(which other place shall, for such purpose, be deemed to be a 
transit shed) selected by such proper officer and, if the agent fails 
to remove the goods when called upon, the proper officer may 
have them removed at the risk and expense of such agent; 
(5)All goods entered for warehousing shall be removed
by the importer by such routes, in such manner, and within such 
time, as the proper officer may direct to the warehouse for which 
they were entered and shall be delivered into the custody of the 
person in charge of the warehouse: 
116 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
Provided that, if the proper officer so requires, the 
owner shall first enter into a bond for the due warehousing of the 
goods. 
(6)A person who contravenes this section, or any of the
condi tions which may have been imposed by, or any of the 
directions which may have been given by, the proper officer 
commits an offence and any goods in respect of which such 
offence has been committed shall be liable to forfeiture. 
Entry, Examination and Delivery 
34. (1) Save as otherwise provided in the Customs laws, the
whole of the cargo of an aircraft, vehicle or vessel which is 
unloaded or to be unloaded shall be entered by the owner within 
twenty one days after the commencement of discharge or in the 
case of vehicles on arrival or such further period as may be 
allowed by the proper officer, either for-
(a)home consumption;
(b)warehousing;
(c)transhipment;
(d)transit; or
(e)export processing zones.
(2)Where any entry is delivered to the proper officer,
the owner shall furnish with the entry full particulars supported 
by documentary evidence of the goods referred to in the entry. 
(3)Entries for goods to be unloaded may be delivered to
the proper officer for checking before the arrival at the port of 
discharge of the aircraft or vessel in which such goods are 
imported; and in such case the Commissioner may in his or her 
discretion permit any goods to be entered before the arrival of 
such aircraft or vessel or vehicle. 
(4)Where any goods remain unentered within the
period specified under subsection (1) then such goods shall, if 
the proper officer so requires, be removed by, or at the expense 
of, the agent of the aircraft or vessel in which such goods were 
imported to a Customs warehouse. 
117 Entry of 
cargo. G/VAL/N/1/BDI/1
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East African Community Customs Management Surplus 
stores may 
be entered. 
Provisions 
relating to 
mail, 
personal 
baggage, 
etc. 
Entry in 
absence of 
documents. [Rev. 2009 
35. The surplus stores of any aircraft or vessel may, with the
permission of the proper officer, be entered for home 
consumption or for warehousing. 
36. (1) Notwithstanding sections 33 and 34-
(a)mail bags and postal articles in the course of
transmission by post may be unloaded and
delivered to an officer of the Post Office without 
entry; 
(b)goods which are the bona fide personal baggage of
the passengers, or members of the crew, of any 
aircraft or vessel may, subject to the provi sions of 
any regulations, be unloaded and delivered to 
such persons without entry; 
(c)human remains may be released without entry;
(cl)diplomatic bags may be released without entry;
(e)the proper officer may permit the unloading and
delivery to the owner of any bullion, currency
notes, coin, or perishable goods, without entry 
subject to an undertaking being given by such 
owner to furnish the necessary entry within forty­
eight hours of the time of delivery. 
(2)An owner who contravenes any undertaking given
under subsection (1) (e) commits an offence and shall be liable 
to a fine not exceeding five hundred dollars. 
37. (1) Where the owner of any goods is, by reason of the
absence of any, or of any sufficient, documents or information 
concerning them, unable to furnish full particulars of such goods, 
he or she shall make and subscribe a declaration on the 
prescribed form to that effect, and thereupon the proper officer 
may permit the owner to examine such goods in his or her 
presence. 
(2)Upon such examination having been made the
proper officer may, subject to section 38, permit the owner to 
enter such goods for home consumption, or for warehousing, if 
he or she is satisfied that the description of the goods for tariff and 
statistical purposes is correctly made in such entry, and also-
118 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
(a)in the case of goods liable to duty ad valorem, that
the value declared on the entry is in accordance 
with the Fourth Schedule; and 
(b)in the case of goods liable to duty according to weight,
quantity, number, measurement, or strength, that 
the weight, quantity, number, meas urement or 
strength declared on the entry is correct. 
(3)Where the proper officer has permitted entry to be
made under subsection (2), the delivery of such goods may 
accordingly be made, but the proper officer may, in the case of 
goods liable to duty ad valorem, retain such samples of the goods 
for such period up to the passing of perfect entry as he or she 
may deem fit. 
( 4)Where the owner of any goods ref erred to in the
declaration does not make, or is not permitted to make, entry 
thereof in accordance with this section, then the proper officer 
shall cause the goods ref erred to in such declaration to be 
deposited in a Customs warehouse. 
38. (1) Where any goods entered in accordance with section
37 are goods liable to duty ad valorem, then such entry shall be 
deemed to be a provisional entry. 
(2)Where any such goods are provisionally entered for
home consumption, then the proper officer may require the 
owner to deposit, in addition to the amount estimated as the duty 
for the purpose of making such provisional entry, such further 
sum as the proper officer may deem fit; and such estimated duty 
and further sum shall be held on deposit and shall be forfeited 
unless the owner within three months, or such further period as 
may be allowed by the proper officer, of the provisional entry 
produces to the proper officer satisfactory evidence of the value 
of such goods and makes perfect entry thereof. 
(3)Where the owner makes perfect entry in accordance
with subsection (2), then where-
(a)the amount of the deposit is more than the full amount
of the duty, either the difference shall be refunded 
to the owner and the balance brought to account as 
duty or the owner shall pay the full amount of the 
duty and be refunded the amount of the deposit; 
119 Provisions 
relating to 
goods liable 
to duty ad
valorem. G/VAL/N/1/BDI/1
- 43 -
East Afric an Community Customs Management Delivery 
from 
Customs 
area in 
special 
circum­
stances. 
Re-packing, 
etc. in 
Customs 
area, etc. 
Examination 
of goods. 
Goods 
deposited in 
a Customs 
warehouse 
may be 
sold, etc. [Rev. 2009 
(b)the amount of the deposit is equal to or less than the
full amount of the duty, the deposit shall be 
brought to account as duty, and the difference, if 
any, shall thereupon be paid by the owner . 
39. (1) The proper officer may subject to such conditions as
he or she may impose and to the giving of such security as he or 
she may think appropriate for the due return of any goods or the 
payment of the duties thereon, permit the goods to be removed 
from any transit shed or Customs area without payment of the 
duty for such purpose, for such period, and in such quantities, as 
he or she may deem fit. 
(2)A person who contravenes any conditions imposed
under subsection (1) commits an offence and any goods in 
respect of which such offence has been committed shall be liable 
to forfeiture. 
40. The proper officer may permit any goods to be re­
packed, skipped, bulked, sorted, lotted, or packed, on any 
approved place of unloading, or on a sufferance wharf, or in a 
transit shed, or in a Customs area. 
41. Goods entered under section 34, may in the presence of
the owner, be examined by the proper officer to take account and 
determine the accuracy of the entry made. 
Provisions relating to Customs Warehouses 
42. (1) Where any goods which have been deposited in a
Customs warehouse are not lawfully removed within thirty days 
after deposit, then the Commissioner shall give notice by 
publication in the Gazette that unless such goods are removed 
within thirty days from the date of notice they shall be deemed to 
have been abandoned to Customs for sale by public auction and 
may be sold in such manner as the Commissioner may deem fit: 
Provided that any such goods which are of a perishable 
nature, or are animals, may be sold by the proper officer without 
notice, either by public auction or by private treaty , at any time 
after deposit in the Customs warehouse. 
(2)Notwithstan ding subsection (1) the Commissioner
may extend the period for the removal of goods imported by the 
Partner States' Governmen ts, or diplomatic mission or aid agencies. 
120 G/VAL/N/1/BDI/1
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East African C ommunity Customs M anagement [Rev. 2009 East African Community Customs Management 
(3)Where any goods have been deposited in a Customs
warehouse then they shall be subject to such rent and ··�i1er 
charges as may be prescribed. 
(4)Where any goods are sold under this section, then
the proceeds thereof shall be applied in the order set out below 
in the discharge of-
(a)the duties, if any;
(b)the expenses of removal and sale;
(c)the rent and charges due to the Customs;
(d)the port charges; and
(e)the freight and any other charges.
(5)Where, after the proceeds of any such sale have been
applied in accordance with subsection (3), there is any balance, 
then such balance shall-
(a)if the goods were prohibited goods, or restricted
goods in relation to which there had been any 
contravention or where no application for such 
balance is made as provided in paragraph (b) be 
paid into the Customs revenue; 
(b)in any other case be paid to the owner of the goods
if he or she makes application for the payment 
within one year of the date of the sale. 
(6)Where any goods are offered for sale in accordance
with this section and cannot be sold for a sum to pay all duties, 
expenses, rent, freight, and other charges, they may be destroyed 
or disposed of in such manner as the Commissioner may direct. 
(7)Subject to any other written law restricted or
prohibited goods maybe disposed of in the manner the 
Commissioner may deem fit. 
(8)Any officer having the custody of any goods in a
Customs warehouse, or place of deposit deemed to be a Customs 
warehouse, may refuse delivery therefrom until he or she is 
satisfied that all duties, expenses, rent, freight and other charges 
due in respect of such goods have been paid. 
121 G/VAL/N/1/BDI/1 
- 45 -Goods 
deemed to 
be in 
Customs 
warehouse. 
Disem­
barkation of 
persons. [Rev. 2009 
43. (1) Where under this Act any goods are required to be
deposited in a Customs warehouse, the proper officer may, decide 
that it is undesirable or inconvenient to deposit such goods in a 
Customs warehouse and direct that such goods shall be deposited 
in some other place; and thereupon such goods shall for all 
purposes be deemed to have been deposited in a Customs 
warehouse as from the time that they are required to be deposited. 
(2)Where any goods are deemed to have been deposited in
a Customs warehouse then such goods shall, in addition to the rent 
and other charges to which they are liable under section 42, be 
chargeable with such expenses incurred in the securing, guarding, 
and removing, of them as the proper officer may consider 
reasonable; and neither the Commissioner nor any officer shall be 
liable for the loss of or damage to such goods which may be 
occasioned by reason of their being deposited and dealt with. 
Passenger Clearance 
44. (1) A person shall not disembark from any aircraft or
vessel except at a place appointed in accordance with section 11 
of this Act. 
(2)The following persons on landing at any port or
place from an aircraft or vessel which has arrived from or called 
at a foreign port shall, subject to section 46 proceed forthwith to 
the baggage room or other place set aside for the examination of 
baggage and there remain until they receive the permission of the 
proper officer to leave that room or other place-
(a)any person who is disembarking at that port or place;
(b)any person, including any person who is returning
ashore, who has any uncustomed goods in his 
possession, whether upon his person or in his 
baggage; 
(c)the crew of an aircraft or vessel who are leaving that
aircraft or vessel either temporarily or for any 
other reason, and wish to remove their baggage or 
part thereof, from that aircraft or vessel; 
(d)any passenger who is temporarily leaving that
aircraft or vessel and wishes to remove therefrom
his baggage, or any part thereof; 
122 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 East African Community Customs Management 
(e)any other person who may be required by the proper
officer to do so. 
(3)The Commissioner may require the owner or agent of
an aircraft or vessel conveying passengers to provide advance 
passenger information prior to the arrival of such aircraft or vessel. 
(4)Any person who contravenes this section commits
an offence. 
45. (1) There shall be established at every place of arrival
and within the baggage room at every major port a dual channel 
system which shall consist of-
(a)green channel for passengers with nothing to declare
or with baggage consisting of only goods within 
the prescribed passenger allowance as provided 
for in Part B of the Fifth Schedule of this Act; and 
(b)red channel for passengers carrying dutiable or
restricted goods: Provided that crew members of
vessels or aircrafts shall use the red channel. 
(2)A person to whom section 44 applies shall without
delay take his or her baggage and any uncustomed goods in his or 
her possession, to the place appointed for examination of baggage. 
(3)Subject to section 46 a person shall not remove any
baggage or goods out of the baggage room or such other place 
until the proper officer authorises such removal. 
(4)A person who contravenes any provision of this
section commits an offence. 
46. (1) A person shall on entering the Partner States make a
declaration to the proper officer of his or her baggage and the 
articles contained therein or carried with him or her; and that 
declaration shall be at the discretion of the proper officer. 
PART IV 
WAREHOUSING OF GOODS 
General Provisions 
47. (1) Subject to any regulations, goods liable to import
duty may on first importation be warehoused without payment of 
duty in a Government warehouse or a bonded warehouse. 
123 Baggage to 
be taken to 
examination 
place. 
Baggage 
declaration. 
Dutiable 
goods may 
be 
warehoused. G/VAL/N/1/BDI/1 
- 47 -Procedure 
on ware­
housing. 
"Amended: 
Act No. 5" [Rev. 2009 
(2)On, or as soon as practicable after, the landing of any
goods to be warehoused, the proper officer shall take a particular 
account of such goods and shall enter such account in a book; 
and such account shall, subject to section s 52 and 58, be that 
upon which the duties in respect of such goods shall be 
ascertained and paid. 
48. (1) Where any goods entered to be warehoused are
delivered into the custody of the person in charge of a 
warehouse, the proper officer shall, save where the 
Commissioner otherwise directs, take a particular account of 
such goods, whether or not any account thereof has been 
previously taken. 
(2)The proper officer shall, in taking such account,
enter in the book for that purpose the name of the aircraft or 
vessel or the registered number of the vehicle, as the case may be 
in which the goods were imported or, in the case of postal 
articles, the parcel post reference, the name of the owner of such 
goods, the number of packages, the mark and number of each 
package, and the value and particulars of the goods. 
(3)After such account has been taken and the goods
deposited in the warehouse in accordance with the direction of 
the proper officer, such officer shall certify at the foot of the 
account that the entry and warehousing of the goods is complete; 
and such goods shall from that time be considered goods duly 
warehoused. 
(4)Subject to section 50, all goods entered to be
warehoused, shall within fourteen days of their release be 
removed to the warehouse for which they are entered and 
deposited therein in the package in which they were imported: 
Provided that-
(i)in the case of bulk cargo or goods destined for a
bonded warehouse located far away from the port 
of discharge, the Commissioner may allow for 
such longer period not exceeding forty-five days; 
(ii)where any goods are permitted to be repacked,
skipped, bulked, sorted, lotted, or packed, in
accordance with section 40, then such goods shall 
be deposited in the packages in which they were 
contained when that account thereof was taken. 
124 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
(5)Any person who contravenes subsection (4) commits
an offence and any goods in respect of which such offence has 
been committed shall be liable to forfeiture. 
49. ( 1) Where any goods entered to be warehoused and are
not duly warehoused hy the owner, the proper officer may cause 
them to be removed to the warehouse for which they were 
entered. 
(2)Where any goods are so removed to a bonded
warehouse the warehouse keeper shall pay the cost of the 
removal of such goods and shall have a lien on such goods for 
such cost. 
50. (1) Goods which have been warehoused may be entered
either for-
(a) home consumption;
(b) exportation;
(c) removal to another warehouse;
(d)use as stores for aircraft or vessel;
(e) re-warehousing;
(f) removal to an export processing zone; or
(g) removal to a freeport.
(2) Where any goods have been entered for
warehousing, they may, before they are actually warehoused, be 
entered for home consumption, for exportation, for removal to 
another warehouse, or for use as stores for aircraft or vessels, and 
in any such case such goods shall be deemed to have been so 
warehoused and may be delivered for home consumption, for 
exportation, for removal to another warehouse, or for use as 
stores for aircraft or vessel, as the case may be as if they had 
been actually warehoused. 
51. (1) Where any goods are warehoused, the
Commissioner may, subject to such conditions as he or she may 
impose-
(a) permit such goods to be repacked, skipped,
bulked, sorted, lotted, or packed, therein;
125 Removal to 
warehouse 
of goods 
entered 
therefor. 
Entry of 
warehoused 
goods. 
Opera tions 
ina 
warehouse. G/VAL/N/1/BDI/1
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East African Community Customs Manageme nt East African Community Customs Management [Rev. 2009 
(b) permit samples of such goods to be taken by the
owner;
(c) permit the name of the owner of such goods in the
account taken under section 47 to be changed if
application is made on the prescribed form and
signed by both the owner and the intended owner;
(d) permit the assembly or manufacture in the
warehouse of any article consisting wholly or
partly of such goods; and for such purpose the
Commissioner may permit the receipt in a
warehouse of duty free or locally produced
articles required as components of the article to
be assembled or manufactured in the warehouse:
Provided that-
(i) where the finished article is entered for
home consumption, duty shall be charged
on the goods forming part thereof
according to the first account taken upon
the warehousing of the goods except in the
case of imported crude petroleum or partly­
refined petroleum oils which are ware­
housed in a refinery, in which case duty
shall be charged on the goods produced
from crude petroleum or partly refined
petroleum oils delivered from the refinery
for home consumption and shall be the
same as that which would be payable on the
importation of similar goods; and
(ii) in respect of blended lubricating oils, duty
shall be charged on the resultant volume of
the blend at the time of entry for home
consumption and shall be the same as that
which would be payable on the importation
of similar goods; and
(iii) in respect of any other product as may be
prescribed.
(2)A person who contravenes any conditions which
may be imposed by the Commissioner under this section 
commits an offence and any goods in respect of which such 
offence has been committed shall be liable to forfeiture. 
126 G/VAL/N/1/BDI/1 
- 50 -[Rev. 2009 
52. The proper officer may, either on the direction of the
Commissioner or on the application and at the expense of the 
owner-
(a) re-gauge, re-measure, re-weigh, examine, or take
stock of, any warehoused goods;
(b) re-value any warehoused goods liable to duty ad
valorem which have deteriorated in quality;
and in either such "�Se the duty on any such goods shall be 
payable according to the result, unless the proper officer 
considers that any loss or deterioration is excessive or has been 
wilfully or negligently caused, in either of which events the duty 
shall, subject to such reduction, if any, as the Commissioner may 
allow, be payable according to the original account. 
53. (1) The proper officer may, subject to such conditions as
he or she may impose and to the giving of such security as he or 
she may think appropriate for the· due return thereof or the 
payment of duties thereon, permit any goods to be removed from 
any warehouse without payment of the duty for such purpose, for 
such period, and in such quantities, as he or she may deem fit. 
(2)A person who contravenes any conditions imposed
under subsection (1) commits an offence and any goods in respect of 
which such offence has been committed shall be liable to forfeiture. 
54. (1) Where any warehoused goods are to be removed to
another warehouse, then the proper officer-
(a) shall require the owner of such goods to deliver
an entry thereof in such form and manner as the
proper officer may direct;
(b) shall require such owner to give security in such
amount, not being less than the duty chargeable
on such goods, as the proper officer may deem fit
for the due arrival and re-warehousing of such
goods within such time as the proper officer may
consider appropriate; and
(c) shall transmit to the proper officer of the place
where such goods are to be re-warehoused in such
other warehouse an account containin g the
particulars of such goods.
127 Re-gauging 
and re­
valuation. 
Delivery 
from 
warehouse 
in special 
circum­
stances. 
Removal to 
another 
warehouse. G/VAL/N/1/BDI/1
- 51 -
East African Community Customs M anagement Warehoused 
goods may 
be delivered 
as stores. 
Abandon­
ment, etc. of 
warehoused 
goods. [Rev. 2009 
(2)Security given under this section shall not be
discharged unless-
( a) the conditions attached to the security have been
satisfied;
(b) the full duties payable on such goods have been
paid in accordance with this Act;
(3)On the arrival of such goods at such other warehouse
they shall be re-warehoused in the same manner as if they were 
being warehoused on the first importation. 
55. (1) Where any warehoused goods have been entered for
use as stores for any aircraft or vessel, they may be delivered for 
that purpose to any aircraft or vessel proceeding to a foreign port: 
Provided that warehoused goods shall not be entered for 
use as stores for a vessel of less than two hundred and fifty tons 
register or be delivered for that purpose. 
(2)Where any warehoused goods are delivered for the
purpose of being used as stores for an aircraft or vessel, they 
shall forthwith be put on board the aircraft or vessel for which 
they are entered. 
(3) Where any warehoused goods are dealt with
contrary to this section, then the owner of such goods commits 
an offence and any goods in respect of which such offence has 
been committed shall be liable to forfeiture. 
56. (1) The Commi ssioner may, subject to such conditions
as he or she may impose-
(a) permit the owner of any warehoused goods to
abandon such goods to the Customs;
(b) permit the owner of any warehoused goods
which, in the opinion of the proper officer, are not
worth the duty payable on them or have become
damaged, or are surplus, by reason of any
operations in connection with the goods carried
out under section 51 to destroy such goods; and in
either such case the duty on such goods shall be
remitted.
128 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
are-(2)Where under subsection (1) any warehoused goods
(a) abandoned to the Customs, then such goods may
be destroyed or otherwise disposed of in such
manner as the Commissioner may direct and at
the expense of the owner;
(b) permitted to be destroyed and such goods were
warehoused in a Government warehouse, then the
owner of such goods shall nevertheless be liable
to pay to the proper officer the rent and other
charges due to such goods.
57. (1) All warehoused goods which have not been removed
from a warehouse in accordance with this Act within six months 
from the date on which they were warehoused may, with the 
written permission of the Commissioner, be re-wareh oused for a 
further period of three months: 
Provided that in the case of-
( a)wines and spirits in bulk warehoused by licensed
manufacturers of wines and spirits; or 
(b)goods in a duty free shop; or
(c)new motor vehicles warehoused by approved motor
assemblers and dealers; 
the Commissioner may, in addition to the period of re­
warehousing permitted in this subsection, allow for further 
period of re-warehousing as he or she may deem appropriate. 
(2)Where any goods required to be re-warehoused
under subsection (1) are not so re-warehoused, then they shall be 
sold by public auction after one month's notice of such sale has 
been given by the proper officer by publication in such manner 
as the Commissioner may deem fit: 
Provided that any such goods which are of a perishable 
nature may be sold by the proper officer without notice, either by 
public auction or private treaty, at any time after the expiry of the 
initial warehousing period. 
129 Period of 
warehousing 
and sale of 
goods. 
"Amended: 
Act No. 5". G/VAL/N/1/BDI/1
- 53 -
East African Community Customs Management Examination 
of 
warehoused 
goods on 
delivery. [Rev. 2009 
(3)Where any goods are sold under the provisions of
this section, then the proceeds of such sale shall be applied in the 
order set out below in the discharge of-
( a)the duties;
(b)the expenses of the sale;
(c)any rent and charges due to the Customs or to the
warehouse keeper; 
(d)the port charges; and
(e)the freight and any other charges.
(4)Where, after proceeds of the sale have been applied
in accordance with subsection (3), there is any balance, then such 
balance shall, if the owner of the goods makes application within 
one year from the date of the sale, be paid to such owner, or, in 
any other case, be paid into the Customs revenue. 
(5)Where any goods are offered for sale in accordance
with this section and cannot be sold for a sum to pay all duties, 
expenses, rent, freight, and other charges, they may be destroyed 
or disposed of in such manner as the Commissioner may direct. 
58. (1) Where any warehoused goods are delivered for
home consumption, for exportation, for removal to another 
warehouse, or for use as stores for aircraft or vessels, or are to be 
re-warehoused or sold under section 57, then the proper officer 
may examine and take stock of such goods. 
(2)Where there is any defic iency between the quantity
shown by the warehouse account and that ascertained on such 
examination, then, if the proper officer consi ders-
(a) that the defic iency is not excessive or that it was
not wilfully or negligently caused, he or she may
allow the deficiency and direct that the duties on
such goods shall be payable, or that the re­
warehousing entry shall be made, as the case may
be, on the result of such examination;
(b) that the deficiency is excessive or that it was
wilfully or negligently caused, he or she shall
require the duties on such goods to be paid by the
owner, according to the warehouse account:
130 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
Provided that-
(i) where the goods are to be re-warehoused, the
duty on such deficiency shall be forthwith
paid by the owner of such goods and the re­
warehousing entry shall be made according
to the result of such exam ination;
(ii) where the goods are to be sold under
section 57, the duty on such deficiency
shall be forthwith paid by the warehouse
keeper in any case where the goods were
warehoused in a bonded warehouse.
59. (1) The proper officer shall at all times have the right of
access to any part of any warehouse and may examine any goods 
therein; and for the purpose of obtaining such access the proper 
officer may break open the warehouse or any part thereof. 
(2)A person, other than the proper officer or, in the case
of a bonded warehouse, the warehouse keeper or any duly 
authorised employee, shall not open any warehouse or gain 
access to any goods therein save with the approval of the proper 
officer; and any person who contravenes this subsection 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 two years. 
(3)A person shall not enter any warehouse, or part
thereof, contrary to the orders of the proper officer or shall refuse 
to leave any warehouse, or part thereof, when directed to do so 
by the proper officer; and any person who contravenes this 
subsection commits an offence and shall be liable on convi ction 
to a fine not exceeding two hundred and fifty dollars or to 
imprisonment for a term not exceeding one year. 
60. (1) Goods entered for home consumption or sold in
accordance with this Act shall be removed from a warehouse 
within fourteen days after such entry or sale as the case may be. 
(2)Where goods are entered for export such goods shall
be removed from the warehouse or bonded factory and exported 
within thirty days or within such further period, not exceeding 
thirty days, as the Commissioner may, in any particular case, 
allow. 
131 Access to 
warehouse. 
Removal of 
goods after 
entry for 
home 
conswnption, 
export, etc. G/VAL/N/1/BDI/1
- 55 -
East African Community Customs Management Penalty for 
unlawfully 
taking, etc., 
warehoused 
goods. 
Commiss­
ioner may 
license 
warehouse. [Rev. 2009 
(3)Where goods are not removed within the period
required under this section then such goods shall, unless the 
Commissioner in any special case otherwise directs, be forfeited 
and may be destroyed or otherwise disposed of in such manner 
as the Commissioner may direct 
61. A person who-
(a) takes, or causes or permits to be taken, any goods
from any warehouse otherwise than m
accordance with this Act; or
(b) fails to carry into and deposit in the warehouse,
any goods entered for warehousing; or
(c) willfully destroys or damages any warehoused
goods otherwise than in circumstan ces
specifically provided for in this Act,
commits an offence and shall be liable on conviction to 
imprisonment for a term not exceeding two years or a fine equal 
to twenty-five percent of the dutiable value of the goods. 
Bonded Warehouses 
62. (1) The Commissioner may, on application, license any
building or any other place as a warehouse for the deposit of 
goods liable to import duty; and the Commissioner may, refus e 
to issue any such licence and may at any time suspend or revoke 
any licence which has been issued. 
(2)The Commissioner may license any building or any
other place as either-
(a) a general warehouse for the warehousing of
goods generally; or
(b) a private warehouse only for the warehousing of
goods which are the property of the warehouse
keeper.
(3)A licence shall be in the prescribed form and shall be
subject to the payment of the prescribed annual fee and shall 
expire on the thirty-first day of December in each year. 
132 G/VAL/N/1/BDI/1
- 56 -East African Community Customs Management [Rev. 2009 
(4)The Commissioner may require the person applying
for a licence to furnish such security as the Commissioner may 
think appropriate as a condition to the grant of the licence. 
(5)The Commissioner may, at any time, require a
warehouse keeper to furnish new security in a different amount 
or on different terms. 
(6)The Commissioner may, at any time, require a
warehouse keeper to make suc�1 alterations or additions to his or her 
bonded warehouse as the Commissioner may consider necessary to 
ensure the proper security or warehousing of any goods. 
(7)A building shall not be used as a bonded warehouse
unless there is in force in relation to the warehouse a valid 
licence to operate as a bonded warehouse. 
(8)A warehouse keeper who uses, or permits to be used,
his or her warehouse in contravention of any of the terms of his 
or her licence commits an offence. 
(9)The Commissioner shall give reasons for his or her
refusal to grant a licence or for revoking or suspending a licence 
under this section. 
63. (1) Where the Commissioner revokes any licence under Procedure
section 62, then he shall cause to be served on the warehouse ;;vocation keeper notice of such revocation by leaving such notice with the or expiry of 
person in charge of the bonded warehouse; and thereupon such licence.
service shall be deemed to be notice of such revocation to the 
owners of all goods warehoused therein. 
(2)Where any warehouse keeper proposes not to renew
his or her licence in relation to any bonded warehouse, then he 
or she shall cause notice of such intention to be given to the 
owners of all goods warehoused therein. 
(3) Where the licence in relation to any bonded
warehouse has been revoked or has expired, then, within such 
time as the Commissioner may direct, all goods warehoused 
therein shall be entered and delivered for home consumption, for 
exportation, for removal to another warehouse, or for use as 
stores for aircraft or vessels. 
(4)Where any goods have not been entered and delivered
in accordance with subsection (3), the proper officer may cause 
such goods to be taken to a Customs warehouse and thereupon 
such goods shall be dealt with in accordance with section 42. 
133 G/VAL/N/1/BDI/1
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East African Community C ustoms Management Warehouse 
keeper to 
provide 
facilities. 
Stowage 
and storage 
of goods in 
bonded 
warehouse. 64. (1) A warehouse keeper shall-[Rev. 2009 
(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 warehoused and shall
keep such record at all times available for
examination by the proper officer; keep a record
of all goods warehoused therein and shall keep
such record at all times available for examination
by the proper officer;
(c) stack and arrange the goods in the bonded
ware house so as to permit reasonable access to
and examination of every package at all times;
(d) provide all necessary labour and materials for the
storing, examining, packing, marking, coopering,
weighing, and taking stock, of the warehoused
goods whenever the proper officer so requires;
(e) maintain such records and accounts relating to
goods and the operations of a refinery, 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.
(2)Where any warehouse keeper contravenes this
section, the Commissioner may direct that no other goods shall 
be warehoused by such warehouse keeper until such warehouse 
keeper has, in the opinion of the Commissioner, complied with 
this section. 
(3)A warehouse keeper who contravenes any of the
provisions of this section or any direction given by the 
Commissioner under this section commits an offence and shall be 
liable on conviction to a fine not exceeding one thousand dollars. 
65. (1) The proper officer may direct in what parts or
divisions of any bonded warehouse and in what manner any 
goods shall be deposited therein. 
134 G/VAL/N/1/BDI/1
- 58 -East African Community Customs Management [Rev. 2009 
(2)Subject to section 51, where any goods have been
warehoused in a bonded warehouse, then, except with the 
approval of the proper officer, such goods shall not be moved or 
interfered with in any way, nor shall any alteration be made in 
the marks or numbers of any package. 
(3) A warehouse keeper who contravenes, or who causes or
permits a contravention of, this section commits an offence and shall 
be liable to a fine not exceeding one thousand dollars, and any goods 
in respect of which any offence under subsection (2) has been 
committed shall be liable on conviction to forfeiture. 
66. (1) Where the warehouse keeper of a private bonded
warehouse contravenes any of the provisions of this Act, the 
proper officer may require him or her within such time as the 
proper officer may direct, to remove all or any of the goods 
warehoused in such private bonded warehouse to a general 
bonded warehouse at the expense of the warehouse keeper or to 
enter and deliver them for home consumption, for exportation, or 
for use as stores for aircraft or vessels. 
(2)Where any warehouse keeper contravenes any
requirement given under subsection (1), the proper officer may cause 
such goods to be taken to a Customs warehouse and thereupon such 
goods shall be dealt with in accordance with section 42. 
67. (1) A warehouse keeper shall, on request, produce to the
proper officer all goods deposited in his or her bonded warehouse. 
(2)A warehouse keeper who contravenes subsection
(1), in the absence of satisfacto ry explanation to the proper 
officer, commits an offence and shall be liable on conviction to a 
fine of ten percent of the dutiable value in respect of each 
package not so produced and, in addition, the warehouse keeper 
shall forthwith pay the duties in respect of each such package. 
(3) A warehouse keeper who takes, substitutes, causes or
permits any goods in a bonded warehouse to be taken or substituted 
commits an offence and shall be liable to a fine of twenty-five 
percent of the dutiable value of the goods substituted or taken. 
68. Where any goods are deposited in a Government
warehouse, then they shall be subject to such rent and other 
charges as may be prescribed or as may be provided for in this 
Act; and, if such rent and other charges are not paid to the proper 
officer when lawfully demanded, the goods in respect of which 
such rent and other charges are due may be sold, and the 
proceeds thereof applied, in accordance with section 42. 
135 Removal of 
goods from 
private to 
general 
warehouse. 
Warehouse 
keeper to 
produce 
goods 
deposited. 
Goods in 
Government 
warehouse 
liable to 
rent, etc. G/VAL/N/1/BDI/1
- 59 -
East African Community Customs Management Removal, 
etc. of 
goods in 
Government 
warehouse. 
Prohibited 
and 
restricted 
exports. 
Power to 
prohibit, 
etc. 
exports. [Rev. 2009 
69. (I) Where any goods are deposited in a Government
warehouse, the proper officer may-
(a) remove, at the expense of the Customs, such
goods from that warehouse to another
Government warehouse;
(b) perform, in relation to such goods and at the
expense of the owner thereof, all such acts as he
or she may consider reasonabl y necessary for the
proper custody and preservation of such goods:
Provided that the proper officer shall not, save
where he or she considers immediate action
necessary, perform any such act until twenty-four
hours after the owner of such goods has been
notified that any such act is necessary ;
(c) by notice inform the owners of the goods that it is
proposed to close the warehouse at the end of
such period, not being less than three months
from the date of such notice, as may be specified
in the notice;
(2)The Commissioner may prescribe the manner in
which the goods deposited in a Government warehouse may be 
dealt with upon a warehouse being closed under subsection (1). 
PARTY 
EXPORTATION 
Prohibited and Restricted Exports 
70. (1) The goods specified in Part A of the Third Schedule
are prohibited goods and the exportation of the goods is 
prohibited. 
(2)The goods specified in Part B of the Third Schedule
are restricted goods and the exportation of the goods, save in 
accordance with any conditions regulating their exportation, is 
prohibited. 
71. (1) The Council may by order published in the Gazette
amend the Third Schedule, and that order may provide that the 
exportation of any goods, or class of goods-
136 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 East African Community Customs Management 
(a)is prohibited, either generally or in relation to a
Partner State; 
(b) is prohibited, save in accordance with any
conditions regulating their exportation, either
generally or in relation to a Partner State. 
(2)The Council may, by order, published in the
Gazette-
(a)provide that the exportation from a Partner State of
any goods or class of goods shall be prohibited, or 
shall be prohibited save in accordance with such 
conditions as may be specified in such order; 
(b)limit in respect of a Partner State the application of
the provisions of the Third Schedule in respect of 
all or any of the goods specified therein; and 
thereupon in respect of such goods the provisions 
of this Act shall apply as if such goods are, or are 
not, as the case may be, included in the Third 
Schedule. 
(3)An order made under this section may specify
goods, or any class of goods, either generally or in any particular 
manner and may prohibit or restrict the exportation thereof either 
to all places, or to any particular country or place, or to any 
particular person. 
72. (1) Subject to subsection (2), sections 70 and 71 shall
not apply to goods in transit, or for transhipment, or exported as 
stores of any aircraft or vessel, unless such goods come within 
the provisions of paragraph 2 of Part B the Third Schedule, or are 
goods of which the exportation as stores for any aircraft or 
vessel, is expressly prohibited or restricted in any order made 
under this Act prohibiting or restricting the exportation of goods. 
(2)Where under subsection (1), sections 70 and 71 do
not apply to any goods in transit, or for transhipment, or exported 
as stores for any aircraft or vessel, then such goods shall be duly 
exported within such time as the Com missioner may specify; and 
if such goods are not so exported, then as from the last date on 
which they should have been exported, they shall be deemed to 
be prohibited goods or restricted goods, as the case may be. 
137 Exemption 
of goods in 
transit, etc. G/VAL/N/1/BDI/1 
- 61 -Entry of 
cargo for 
export. 
Entry 
outwards of 
aircraft or 
vessel. 
Loading, 
etc. [Rev. 2009 
Entry Outwards and Loading of Aircraft and Vessels 
73. (1) Save as otherwise provided in the Customs laws, the
whole of the cargo to be loaded for export on any aircraft or 
vessel shall be entered by the owner of such cargo in the manner 
prescribed. 
(2)Where any owner delivers an entry under this
section he or she shall furnish, therewith to the proper officer full 
particulars, supported by documentary evidence, of the goods 
referred to in the entry. 
(3)A person who contravenes this section commits an
offence and any goods in respect of which such offence has been 
committed shall be liable to forfeiture. 
74. (1) The master or agent of every aircraft or vessel in
which any goods are to be exported shall make entry outwards of 
such aircraft or vessel to the proper officer on the prescribed 
form and in the prescribed manner. 
(2)Save with the permission of the proper officer­
(a) no such entry outwards of an aircraft or vessel 
referred to in subsection (1) shall be made before 
the whole of the cargo reported in such aircraft or 
vessel for discharge has been discharged; 
(b)goods shall not be loaded on such aircraft or vessel
before entry outwards referred to in subsection 
(1)is made.
(3)Any master or agent who contravenes subsection
(1), and any master who permits any goods to be loaded contrary 
to subsection (2), commits an offen ce. 
75.(1) Save with the written permission of the proper officer
and subject to such conditions as he or she may impose-
(a)goods shall not be put on board any aircraft or vessel
departing to a foreign port unless such goods have 
first been duly entered; 
(b)goods shall not be put on board any aircraft or vessel
departing to a foreign port at any time except as 
may be prescribed by the Commissioner; 
138 G/VAL/N/1/BDI/1
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East African Communi ty Customs Management [Rev. 2009 East African Community Customs Management 
(c)goods shall not be put on board any such aircraft or
vessel departing to a foreign port except frc:;1 an 
approved place of loading or from a sufferance 
wharf: 
Provided that-
(i) goods may be put on board any such
aircraft or vessel from another aircraft or
vessel on to which they had been put on
board in order to be loaded on to such
aircraft or vessel;
(ii) with the permission of the proper officer
and subject to such conditions as he or she
may impose, goods reported for
transhipment may be loaded on to such
aircraft or vessel from another vessel;
(d)goods shall not be put on board any vessel
departing to a foreign port before entry outwards
of such vessel;
(e) goods shall not be put on board any vessel to be
loaded on to any aircraft or other vessel departing
to a foreign port if such goods may not, under the
provisions of this subsection, be directly put on
board such aircraft or other vessel;
(f) goods put on board any vessel to be loaded on to 
any aircraft or other vessel departing to a foreign 
port shall be so loaded within the limits of the 
port. 
(2)A person who contravenes this section, or any of the
conditions which may have been imposed by the proper officer, 
commits an offence and any goods in respect of which such 
offence has been committed shall be liable to forfeiture. 
76. (1) Notwiths tanding section 75, the proper officer may,
subject to any regulations, permit-
(a) goods which are the bona fide personal baggage
of the passenger, or members of the crew, of any
aircraft or vessel to be put on board such aircraft
or vessel and exported without entry ;
139 Provisions 
relating to 
personal 
baggage. G/VAL/N/1/BDI/1 
- 63 -Goods for 
export not 
to be 
discharged 
in Partner 
States. 
Provisions 
relating to 
export of 
certain 
goods. [Rev. 2009 
(b) goods intended for sale or delivery to passengers , or
members of the crew, of any aircraft or vessel to be
put on board such aircraft or vessel, subject to such
conditions as he or she may impose, without entry;
(c) mail bags and postal articles in the course of
transmission by post to be put on board and
exported without entry;
(d)goods to be put on board any aircraft or vessel
departing to a foreign port without entry subject to
an application being made by the owner on the
prescribed form and in the prescribed manner and to
an undertaking being given by the owner of such
goods to furnish the necessary entry within forty­
eight hours, or such further time as the proper officer
may specify, of the departure of the aircraft or vessel
and to such security, if any, being given by such
owner for the due payment of any export duties as
the proper officer may consider appropriate.
(2)A person who-
(a) contravenes any conditions imposed under
subsection (1) (b ); or
(b) contravenes any undertaking given under
subsec tion (1) (d), commits an offence and any
goods in respec t of which such offence has been
committed shall be liable to forfeiture.
77. (1) Goods which have been put on board any aircraft or
vessel for export, or for use as stores, or as passengers' bagga ge, 
shall not, save with the written permission of the proper officer 
and in accordance with such conditions as he or she may impose, 
be discharged at any place within the Partner States. 
(2)A person who contravenes this section, or any such
conditions imposed by the proper officer, commits an offence 
and any goods in respect of which such offence has been 
committed shall be liable to forfeiture. 
78. (1) Before any-
(a) warehoused goods; or
(b) goods on which duty drawback may be claimed; or
140 G/VAL/N/1/BDI/1
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East African  Community Customs Management [Rev. 2009 
(c) dutiable goods intended for transhipment; or
( d) restricted goods;
may be entered for exportation, for transhipment, or for use as 
stores for aircraft or vessels the proper officer may require the 
owner of such goods to give security, in such amount and subject 
to such conditions as he or she may deem fit, that such goods 
shall be duly put on board the aircraft or vessel for which they 
are entered and t:ither duly exported to and discharged at the 
place for which they ai.: :;o entered, or used as stores, as the case 
may be, within such time as he or she may specify. 
(2)All goods in respect of which security is required
under this section, in this section referred to as bonded goods, 
shall, after being put on board, be duly exported to and 
discharged at the place for which they are entered, or used as 
stores for aircraft or vessels, as the case may be. 
(3)The proper officer may require the owner of any
bonded goods which have been put on board any aircraft or 
vessel for exportation to any place to produce, within such time 
as the proper officer may consider reasonable, a certificate from 
the customs authorities at the port of discharge of the due 
discharge thereat of the goods according to the export entry; and 
if owner fails to produce the certificate, or if the certificate does 
not show that the goods have been duly discharged thereat 
according to the export entry, and the owner fails to account for 
any such goods to the satisfaction of the proper officer, then the 
proper officer may refuse to allow the owner to enter for export 
and to export any other goods in respect of which security may 
be required under this section. 
(4)Where any bonded goods-
(a)are short-shipped, the owner thereof shall so notify
the proper officer within twenty-four hours, or 
such further time as the proper officer may allow, 
of the departure of the aircraft or vessel; 
(b)have been removed from a warehouse for delivery
on board any aircraft or vessel but are not put on 
board such aircraft or vessel, the owner shall 
forthwith enter the goods for warehousing, or for 
exportation, or for use as stores for aircraft or 
vessels. 
141 G/VAL/N/1/BDI/1
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East Afri can Community  Customs Management Stores for 
aircraft and 
vessels. 
Short 
shipment of 
non-bonded 
goods. [Rev. 2009 
(5)Where any bonded goods are brought to any Customs
airport, Customs area, or other place, to be put on board any aircraft 
or vessel and, on examination by the proper officer, are found-
(a)not to agree with the particulars of the entry;
(b)not to be goods entitled to drawback, the owner of
such goods commits an offence and any goods in 
respect of which such offence has been 
committed shall be liabk to forfeiture. 
(6)An owner who-
(a)contravenes any condition imposed on him or her
under this section in respect of any bonded goods; or 
(b)contravenes subsection (4), commits an offence and
any goods in respect of which such offence has 
been committed shall be liable to forfeiture. 
(7)Where any master contravenes, or causes or permits
the contravention of, subsection (2), he commits an offence and 
shall be liable on conviction to a fine not exceeding five 
thousand dollars or to imprisonment for a term not exceeding 
three years and any goods in respect of which such offence has 
been committed shall be liable to forfeiture. 
79. (1) The proper officer may, on application being made
on the prescribed form and in the prescribed manner by the 
master or agent of any aircraft or vessel departing to a foreign 
port, permit any goods to be put on board any such aircraft or 
vessel, for use as stores subject to the payment of any export duty 
and to such conditions as the proper officer may deem fit. 
(2)A person who puts, or causes or permits to be put, any
goods on board any aircraft or vessel for use as stores in 
contravention of this section, or of any conditions imposed by the 
proper officer, commits an offence and any goods in respect of which 
such an offence has been committed shall be liable to forfeiture. 
80. (1) Where any goods, other than bonded goods within
the meaning of section 78, are entered for exportation and such 
goods are not exported in the aircraft or vessel for which they 
were entered or are short-shipped, the owner of the vessel or 
aircraft in which the goods are intended to be exported shall 
notify the proper officer within forty-eight hours, or such further 
time as the proper officer may allow, of the departure of the 
aircraft or vessel. 
142 G/VAL/N/1/BDI/1
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East African Community Customs Manage ment [Rev. 2009 East African Community Customs Management 
(2)An owner who contravenes this section commits an
offence and shall be liable on conviction to a fine not exceeding 
five hundred dollars. 
81. Where any goods are, with the permission of the proper
officer, stored in a transit shed or a Customs area pending 
exportation or transhipment or while in transit-
(a)the goods shall be subject to such rent and other
charges as may be prescribed; and 
(b)notwithstanding section 17, the goods shall be stored
at the risk of the owner. 
82. (1) Where any goods are liable on export to any duty,
the amount of such duty shall be stated on the export entry of the 
goods. 
(2)Goods liable on export to any duty shall not be
exported until the export duty has been paid or security therefore 
given to the satisfaction of the proper officer. 
(3)Where any goods liable on export to any duty are
brought to any Customs airport, Customs area, or other place, to be 
put on board any aircraft or vessel and, on examination by the 
proper officer, are found not to agree with the particulars of the 
entry, or application for shipment relating thereto, the owner of such 
goods commits an offence and any goods in respect of which such 
offence has been committed shall be liable to forfeiture. 
(4)Subject to the provisions of any law in force in a
Partner State, export duty shall not be levied on the exportation from 
the Partner State of any goods grown, produced, or manuf actured, in 
another Partner State; and such goods shall on exportation, be 
subje ct at the place of exportation only to the export duty, 
restrictions and conditions imposed under the law of the Partner 
State in which they were grown, produced, or manuf actured. 
Departure Overland 
83. (1) A person in charge of a vehicle, departing overland
from a Partner State shall not, whether or not such vehicle is 
conveying goods and whether or not such goods are dutiable, except 
where otherwise permitted by the proper officer, cause or allow the 
vehicle to depart from a Partner State at any place other than at a 
port appointed under section 11, and before departing shall-
143 Export 
goods 
stored at 
risk of 
owner. 
Goods 
liable to 
export duty. 
Vehicles 
departing 
overland. G/VAL/N/1/BDI/1 
-67 -Departure 
overland 
otherwise 
than by 
vehicle. [Rev. 2009 
(a)report his or her intended departure to the officer
stationed at the Custom house nearest to the point 
at which he or she proposes to cross the frontier; 
(b)furnish on the prescribed form such information as
may be required concerning the vehicle or any 
such goods; 
(c)fully and immediately answer all relevant questions
put to him or her by the proper officer; 
(d)produce any consignment notes or other relevant
documents demanded of him or her by the proper 
officer; 
(e)save as otherwise provided in the Customs laws,
make due entry of the vehicle and of any such 
goods. 
(2)Vehicles or goods to which this section applies shall
not, except under and in accordance with the terms of any 
permission granted by the proper officer, be removed across the 
frontier until after due entry thereof has been made. 
(3)A person who contravenes this section commits an
offence and any goods in respect of which such offence has been 
committed shall be liable to forfeiture. 
84. (1) A person departing overland from a Partner State
shall, if he or she has any goods in his or her possession, before 
crossing the frontier-
(a) report his or her intended departure to the proper
officer stationed at the Customs house nearest to
the point at which he or she proposes to cross the
frontier;
(b) furnish on the prescribed form such information
as may be required concerning any such goods;
(c) fully and immediately answer all relevant
questions put to him or her by the proper officer;
(d) produce all consignment notes or other relevant
documents demanded of him or her by the proper
officer;
144 G/VAL/N/1/BDI/1
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East African Commzmity Customs Management [Rev. 2009 East African Community Customs Management 
(e) save as otherwise provided in Customs laws,
make due entry of any such goods.
(2)The proper officer may stop and question any
person, whether or not he or she has goods in his or her 
possession, appearing to be about to depart overland from a 
Partner State, and that person shall fully and immediat ely answer 
all such relevant questions concerning his or her movements and 
any goods in !"iis or her possession as may be put to him or her. 
(3)Goods to which this section applies shall not, except
under and in accordance with the terms of any permission 
granted by the proper officer, be removed across the frontier until 
after entry of the goods has been made. 
(4)The Commissioner may, subject to such conditions
as may be specified, exempt any person or class of persons from 
the provisions of this section. 
(5)A person who contravenes any of the provisions of
this section commits an offence and any goods in respect of 
which such offence has been committed shall be liable to 
forfeiture. 
Goods in Transit or for Transhipment 
85. (1) The Commissioner may allow imported goods that
are entered for transit or transhipment, to be removed under 
Customs control without payment of import duties, subject to 
such conditions as the Commissioner may prescribe. 
(2)Where goods are entered under subsection (1) the
Commissioner may require the owner of such goods to furnish 
security in the prescribed form and in such amount as the 
Commissioner may deem fit. 
(3)Subject to any regulations, the provisions of this Act
relating to the importation, prohibition, entry, examination, 
landing, and exportation, of goods shall, so far as they are 
applicable, apply to goods in transit to a foreign port. 
( 4)The provisions of this Act relating to the
importation, prohibition, declaration, examination, landing, 
warehousing, and exportation, of goods shall, so far as they are 
applicable, apply to goods transhipped form the aircraft or vessel 
in which they are imported to the aircraft or vessel in which they 
are exported. 
145 Treatment 
of goods 
under transit 
and tran­
shipment. G/VAL/N/1/BDI/1 
- 69 -Control of 
entry. 
Tennination 
of transit 
procedure. 
Clearance 
required for 
departure to 
foreign port. 
Grant of 
clearance. [Rev. 2009 
86. The Commissioner, may in the public interest or for the
protection of public morality, safety, health or hygiene, or animal 
or plant health prohibit, restrict or otherwise control the entry of 
certain goods or means of transport from entering a Partner State. 
87. Transit may be terminated by presenting the goods and
the relevant entries at the office of destination within the time 
limit specified by the Commission er, without the goods having 
undergone any change and without having been used, and with 
the Customs seals, fastenings and identification marks intact. 
PART VI 
DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS 
88. (1) An aircraft or vessel, whether laden or in ballast,
shall not depart from any port or place in a Partner State to any 
foreign port unless a certificate of clearance has been granted in 
respect of such aircraft or vessel. 
(2)The master or agent of any aircraft or vessel which
departs from any port or place within a Partner State in 
contravention of subsection (1) commits an offence. 
89. ( 1) The master or agent of every aircraft or vessel,
whether laden or in ballast, proposing to depart to any foreign 
port shall apply to the proper officer for a certificate of clearance. 
(2)Where application for a certificate of clearance is
made, then the proper officer shall not grant such certificate of 
clearance until he or she is satisfied that all the provisions of this 
Act in relation to the aircraft or vessel, its cargo, stores, baggage, 
crew, and passengers, have been complied with: 
Provided that the proper officer may, by reason of the 
provisions of any other law, refuse to grant such certificate of 
clearance notwithstanding that he or she may be satisfied that 
this Act has been complied with. 
(3)Where the master or agent of any aircraft, or of any
vessel of less than two hundred and fifty tons register, makes 
application for a certificate of clearance, then he or she shall at 
the same time-
(a) deliver to the proper officer an outward manifest
on the prescribed form and in the prescribed
manner;
146 G/VAL/N/1/BDI/1
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East African Commun ity Customs M anagement [Rev. 2009 
(b) produce to the proper officer all such docume nts
as the proper officer may require relating to such
aircraft or vessel and its cargo, stores, baggage,
crew, and passengers;
(c) answer all questions which the proper officer may
ask relating to such aircraft or vessel and its
cargo, stores, baggage, crew, and passengers.
(4)Where the master' or agent of any vessel of two
hundred and fifty tons register or more makes application for a 
certificate of clearance, then the proper officer may grant such 
clearance subject to an undertaking by such master or agent to 
deliver to the proper officer, ,within twenty-four hours of the 
grant of such certificat e of clearance, the outward manifest of 
such vessel in the prescribed form and in the prescribed manner, 
and to answer all such questions as he or she may be asked 
relating to such vessel, its cargo, stores, baggage, crew, and 
passengers. 
(5)Where any aircraft or vessel proposes to depart to a
foreign port in ballast, then such aircraf t or vessel shall be 
cleared in ballast, that is to say, the words "in ballast" shall be 
written in those parts of the forms relating to such aircraft or 
vessel which contain provisions for the particulars of its cargo; 
and for the purpose of this subsection, an aircraft or vessel shall 
be deemed to be in ballast when such aircraft or vessel carries, in 
addition to the crew and its stores, only passengers and their 
bona fide personal baggage. 
(6)The proper officer may permit the master or agent of
any aircraft or vessel to amend any obvious error in the outward 
manifest, or to supply any omission which, in the opinion of the 
proper officer, results from accident or inadverte nce, by 
furnishing an amended or supplementary outward manifest in the 
prescribed manner. 
(7)Where any certificate of clearance has been granted
but the aircraft or vessel in respect of which it was granted has 
not left the limits of the port in which it was granted, then the 
proper officer may inform, either orally or in writing, the master 
of such aircraft or vessel that such certificate of clearance has 
been cancelled and may require the return of such certificate, and 
thereupon such certificate shall be deemed never to have been 
granted. 
147 G/VAL/N/1/BDI/1
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East African Community Customs Manageme nt Clearance 
certificate to 
be 
produced. 
Deficiency 
or surplus in 
cargo or 
stores. 
Aircraft or 
\'essel to 
bring to at 
boarding 
station. [Rev. 2009 
(8)A master or agent who contravenes any undertaking
given under subsection (4), or who refuses to return any 
certificate of clearance when required to do so under subse ction 
(7), commits an offence. 
90. (1) An officer may board any aircraft or vessel in a
Partner State after clearance and require the master thereof to 
produce such certificate of clearance and to answer any 
questions relating to such aircraft or vessel, its cargo, stores, 
baggage, crew, and passengers. 
(2) The master of any aircraft or vessel who fails to produce
such certificate of clearance on demand commits an offence. 
91. (1) Where, on any aircraft or vessel being boarded by
the proper officer , any goods or stores which are not contained in 
the manifest of such aircraft or vessel are are found on such 
aircraft or vessel, then the master thereof commits an offence and 
any goods in respect of which such offence has been committed 
shall be liable to forfeiture. 
(2)Where, on any aircraft or vessel being boarded by
the proper officer, any goods which were reported on the arrival 
of such aircraft or vessel as remaining on board for other ports in 
a Partner State, or for re-exportation, or as stores, or which after 
arrival were put on board f or removal under bond to another port 
in a Partner State, or for exportation or use as stores, are not on 
board, due allowance being made in the case of stores for any 
goods which might fairly have been consumed or used, then the 
master of such aircraft or vessel commits an offence. 
(3)Where, on any aircraft or vessel being boarded by
the proper officer after its return to a Partner State from a voyage 
to a foreign port, any goods which on the previ ous arrival of such 
aircraft or vessel were reported as stores or were then put on 
board as stores are not on board, due allowance being made for 
any goods which might fairly have been consumed or used, the 
master of such aircraft or vessel commits an offence and shall be 
liable to a fine of ten percent of the value of the goods and to pay 
the duties on the deficiency of the goods at the rate chargeable 
upon impor tation of similar goods. 
92. (1) The master of every aircraft or vessel departing to a
foreign port shall bring to, at the boarding station for the purpose of 
disembarking any officer on such aircraft or vessel, or for any other 
purpose of this Act, or when required so to do by the proper officer. 
148 G/VAL/N/1/BDI/1
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East Afr ican Community Customs Management [Rev. 2009 
(2)A master of an aircraft or vessel who contravenes
this section commits an offence. 
PART VII 
IMPORTATION AND EXPORTATION BY POST 
93. (1) This Act shall apply to the importation, exportation,
and carriage coastwise, of postal articles: 
Provided that-
(i) postal articles may be entered at such place and in
such manner as the Commissioner may direct;
(ii) any provision of this Act may, in its application to
postal articles, be modified or adapted by
regulations.
(2)An officer, or any officer in the service of the Post
Office, who, in the performance of any duty under this Act, 
examines or seizes any postal article shall be subject in all 
respects to this Act and such article shall be dealt with in 
accordance with this Act. 
(3)This section shall be in addition to, and not in
derogation of any law on postal services in the Partner States. 
94. In the case of goods-
(a)imported by post, the time of entry of such goods for
home consumption shall, except in the case where 
actual entry is required, be deemed to be the time 
when the duty on the goods is assessed by the 
proper officer; 
(b)exported by post, the time of entry of the goods for
export shall be deemed to be the time of the 
posting of the goods. 
95. The Commissioner may allow registered courier
companies to land, store and enter goods under customs control 
subject to such conditions as may be prescribed by regulations. 
149 Application 
of Act to 
postal 
articles. 
Time of 
entry of 
postal 
articles. 
Registered 
courier 
companies 
to land, 
store. etc. G/VAL/N/1/BDI/1
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East African Community Customs Ma nagement Power to 
prohibit and 
restrict 
carriage 
coast wise 
and transfer. [Rev. 2009 
PART VIII 
CARRIAGE COASTWISE AND TRANSFER OF GOODS 
96. ( 1) The Council may, by order published in the Gazette,
provide that the carriage coastwise or transfer of any goods, or 
class of goods-
(a) is prohibited either generally or in relation to a
Partner State, and thereupon such goods shall, for
the purpose of carriage coastwise or transfer; be
prohibited goods;
(b) is prohibited, save in accordance with any
conditions regulating their carriage coastwise
or transfer, either generally or in relation to a
Partner State, and thereupon such goods shall, for
the purpose of carriage coastwise or transfer, be
restricted goods.
(2)The Council may, by order published in the Gazette­
(a) provide that the carriage coastwise within a 
Partner State of any goods or class of goods shall 
be prohibited save in accordance with such 
conditions as may be specified in such order; 
(b) limit in respect of a Partner State the application
of any order made under subsection (1) in respect
of all or any of the goods specified therein, and
thereupon within a Partner State and in respect of
such goods the provisions of this Act shall apply
as if such goods are or are not, as the case may be,
included in any order made under subsection (1).
(3)Subject to this Act and to any order made under this
section, where any goods are prohibited goods or restricted 
goods in relation to importation or exportation, they shall also be 
prohibited goods or restricted goods, as the case may be, in 
relation to carriage coastwise or transfer. 
(4)Where, under any law in any of the Partner States,
the carriage coastwise or transfer within the Partner State is 
prohibited or restricted, then such goods shall be deemed to be 
prohibited goods or restricted goods, as the case may be, in 
relation to their carriage coastwise or transfer within that Partner 
State. 
150 G/VAL/N/1/BDI/1
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East African Community C ustoms Man agement [Rev. 2009 
97. (1) Subject to section 98, all goods conveyed by sea or
air, from any part of a Partner State to another part thereof shall 
be deemed to be carried coastwise, and any aircraft or vessel 
conveying such goods by air or by sea shall be deemed to be a 
coasting aircraft or coasting vessel, as the case may be. 
(2)All goods, including locally grown or locally
produced goods, conveyed by any means from any place in a 
Partner State to any place in another Partner State shall be 
deemed to be goods transferred and such goods shall be subject 
to regulations made under this Act. 
(3)For the purposes of this section, the conveyance of
goods by sea shall be deemed to include conveyance by inland 
waters: 
Provided that this subsection shall not apply to goods in 
transit or for transhipment nor to goods entered for warehousi ng, 
nor to goods consigned directly from a foreign place to a Partner 
State other than that at which the aircraft or vessel conveying the 
goods first arrives. 
98. (1) When any aircraft or vessel carrying cargo arrives at a
port in a Partner State from a foreign place, the proper officer may 
permit such aircraft or vessel to carry goods coastwise from such 
port to another port within a Partner State, or to carry goods on 
transfer from such port to a port in another Partner State, upon the 
presentation by the master of an entry as set out in section 100. 
(2)Where under subsection (1) an aircraft or vessel
conveys goods from one port in a Partner State to another port in 
the same Partner State, such an aircraft or vessel shall not by 
virtue thereof be deemed to be a coasting aircraft or coasting 
vessel within the meaning of this Act. 
(3) When any goods are carried coastwise or are transferred
under the provisions of this section, then the loading, unloading and 
delivery of the goods shall be subject to any regulations and to such 
conditions as the Commissioner may impose. 
99.(1) Save with the written permission of the proper officer
and subject to such conditions as the proper officer may 
impose-
(a) goods shall not be loaded, on or unloaded from,
any aircraft or vessel for carriage coastwise at any
time whatsoever, except as prescribed by the
Commissioner;
151 Meaning of 
carriage 
coastwise 
and transfer. 
Carriage 
coastwise or 
transfer in 
an aircraft 
or vessel 
from 
foreign port. 
Loading, 
etc. of 
coastwise 
and transfer 
cargo. G/VAL/N/1/BDI/1
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East African Community  Customs Management Transire 
required for 
departure 
coastwise 
and transfer. [Rev. 2009 
(b) goods for caniage coastwise or transf er shall not
be unloaded from or loaded on to any aircraft or
vessel except at an approved place of loading or
at a sufferance wharf:
Provided that goods may be unloaded from any
such aircraft or vessel, or loaded on to any such
aircraft or vessel, on to or from any other vessel
or vehicle used for the purpose of the carriage of
goods between such aircraft or vessel and an
approved place of landing or sufferance wharf;
(c) all goods which have been unloaded or landed
from a coasting vessel or a coasting aircraft shall,
if the proper officer so requires, be conveyed
forthwith to a Customs area or transit shed;
(d)all goods which have been transferred by road
shall, if the proper officer so requires, be
conveyed forthwith, to a Custom house or to such
other place as the proper officer may direct.
(2)A person who contravenes this section, or any of the
conditions which may have been imposed by the proper officer, 
commits an offence and shall be liable on conviction to a fine not 
exceeding two hundred and fifty dollars; and any goods in respect of 
which such offence has been committed, and any vehicle in which 
such goods were transferred shall be liable to forfeiture and any 
coasting aircraft or coasting vessel in relation to which such offence 
has been committed may be seized and detained until the fine is paid. 
100. (1) Coasting aircraft or coasting vessel, or any aircraft
or vessel which is carrying goods coastwise or goods for transfer 
in accordance with section 98, shall not depart from any port or 
place within a Partner State unless transire has been granted by 
the proper officer. 
(2)The master or agent of any aircraft or vessel to
which subsection (1) applies intending to depart coastwise or 
carrying goods for transfer, shall deliver to the proper officer an 
account in triplicat e on the prescribed form containing the 
particulars of all cargo taken on board for carriage coastwise or 
for transfer; and the original thereof, dated and signed by the 
proper officer, shall constitute the grant of transire for the 
carriage of the goods specified therein and shall, in the case of a 
coasting aircraft or coasting vessel, be the certificate of clearance 
for such aircra ft or vessel for the coastwise voyage. 
152 G/VAL/N/1/BDI/1
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East African Community Custo ms Management [Rev. 2009 
(3)A master or agent who contravenes this section, or who
delivers an account of which any of the particulars contained therein 
is false, commits an offence and shall be liable on conviction to a 
fine not exceeding five hundred dollars and the coasting aircraft or 
coasting vessel in relation to which such offence has been 
committed may be seized and detained until the fine is paid. 
101. (1) The master or agent of any aircraft or vessel arriving
at a port or place within a Partner State carrying goods coastwise 
or goods for transfer-
(a) shall forthwith deliver the transire to the proper
officer of that port or place;
(b) shall not, save with the permission of the proper
officer and subject to such conditions as the
proper officer may impose, permit any goods to
be unloaded before the delivery of the transire:
Provided that in the case of a vessel of two
hundred and fifty tons register or more, such
transire may be delivered within twenty-four
hours of arrival and the goods may be unloaded
therefrom before the delivery of such transire.
(2)A master or agent who contravenes this section
commits an offence and shall be liable to a fine not exceeding 
five hundred dollars and any goods in respect of which such 
offence has been committed shall be liable to forfeiture, and the 
coasting aircraft or coasting vessel in relation to which such 
offence has been committed may be seized and detained until the 
fine is paid. 
102. (1) Notwithstanding any prov1s10n of this Act, the
Commissioner may permit any coasting aircraft or coasting vessel 
to be loaded, unloaded, and cleared, subject to such conditions as 
the Commissioner may in any particular case impose. 
(2)The master or agent of any coasting aircraft or
coasting vessel who contravenes any conditions imposed by the 
Commissioner under this section commits an offence and shall 
be liable to a fine not exceeding one thousand five hundred 
dollars and any goods in respect of which such offence has been 
committed shall be liable to forfeiture, and the aircraft or vessel 
in relation to which such offence has been committed may be 
seized and detained until the fine is paid. 
153 Transire to 
be delivered 
on arrival. 
Power of 
Commissioner 
to vary 
procedure. G/VAL/N/1/BDI/1
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East African Commwzity C ustoms Management Entry 
outwards of 
aircraft, 
etc., 
carrying 
goods 
coastwise. 
Coasting 
vessel, etc. 
not to 
deviate 
from 
voyage. 
Examination 
of coasting 
vessel and 
goods. [Rev. 2009 
103. The Commissioner may, subject to such conditions as
he or she may impose, permit the master or agent of any aircraft 
or vessel carrying any goods coastwise to enter outwards such 
aircraft or vessel and to enter any goods carried coastwise therein 
for exportation without discharging such goods. 
104. The master or agent of any coasting aircraft or coasting
vessel-
(a)which deviates from its voyage, unless forced to do
so by circumstan ces beyond the control of the 
master or agent, the proof whereof shall lie on the 
master or agent; or 
(b)which, having deviated from its voyage or having
taken on board any wreck or other goods or 
discharged any goods in the course of a voyage 
from one part of the Partner States to another, 
does not forthwith proceed directly to the nearest 
port in the Partner States and explain the 
circumstances thereof to the satisfaction of the 
proper officer and deliver any such wreck or other 
goods taken on board to the proper officer, 
commits an offence and any goods in respect of which such 
offence has been committed shall be liable to forfeiture, and the 
aircraft or vessel in relation to which such offence has been 
committed may be seized and detained until the fine is paid. 
105. (1) An officer may go on board any coasting aircraft or
coasting vessel in any port or place in a Partner State or at any period 
of the voyage of such aircraft or vessel, and search such aircraft or 
vessel and examine all goods on board such aircraft or vessel. 
(2)Where any such officer goes on board any coasting
aircraft or coasting vessel he or she may require the master or 
agent thereof to answer any questions concerning the aircraft or 
vessel, its cargo, stores, baggage, crew, and passengers, and to 
produce any books and documents which are, or should be on 
board the aircraft or vessel. 
(3)An officer may examine any goods which have been
unloaded from any aircraft or vessel after carriage coastwise or 
which are brought to any port or place to be loaded onto any 
aircraft or vessel for carriage coastwise in a Partner State; and for 
the purposes of the examination the officer may require the 
owner of the goods to unpack or open and to repack the goods at 
the expense of the owner. 
154 G/VAL/N/1/BDI/1
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East African Community Customs Mana gement [Rev. 2009 
( 4)A master who-
(a)refuses to answer any question or to produce :!�Y
books or documents as required by an officer 
under subsection (3); or 
(b)makes any incorrect reply to any such question,
commits an offence and shall be liable on 
conviction to a fine not exceeding two hundred 
and fifty dollars and the aircraft or vessel in 
relation to which the offence has been comm itted 
may be seized and detained until the fine is paid. 
PART IX 
PROVISIONS RELATING TO SECURITIES 
106. The Commis sioner may require any person to give
security for the due compliance by that person with this Act and 
generally for the protection of the Customs revenue; and, 
pending the giving of such security in relation to any goods 
subject to Customs control, the Commissioner may refuse to 
permit delivery or exportation of such goods or to pass any entry 
in relation thereto. 
107. (1) Where any security is required to be given under this
Act, then that security may be given to the satisfaction of the 
Commissioner either-
( a)by bond, in such sum and subject to such conditions
and with such sureties as the Commissioner may 
reasonably require; or 
(b)by cash deposit; or
(c)partly by bond and partly by cash deposit.
(2)Where any security is required to be given under this
Act for any particular purpose then such security may, with the 
approval of the Commissioner be given to cover any other 
transactions which the person giving the security may enter into 
within such period as the Commissioner may approve. 
(3)All bonds required to be given under this Act shall
be so framed that the person giving the bond, and any surety 
thereto, is bound to the Commissioner for the due performance 
of the conditions of that bond; and any such bond may, unless 
sooner discharged by the due performance of the conditions 
155 Commiss­
ioner may 
require 
security. 
General 
provisions 
relating to 
giving of 
security. G/VAL/N/1/BDI/1
- 79 -
East African Community Customs Management Provisions 
relating to 
sureties. 
Enforcement 
of bond. East African Community Customs Management [Rev. 2009 
thereof, be discharged by the Commissioner on the expiration of 
three years from the date thereof, but without prejudice to the 
right of the Commissioner to require fresh security. 
(4)Where any bond given under this Act is discharged,
then the Commissioner shall cause such bond to be cancelled and 
an endorsement to that effect made thereon . 
108. (1) Without prejudice to any rights of a surety to any
bond given under this Act against the person for whom he or she 
is surety, a surety shall, for all the purposes of any bond, be 
deemed to be the principal debtor and accordingly the surety 
shall not be discharged, nor his or her liability affected, by the 
giving of time for payment, or by the omission to enforce the 
bond for any breach of any conditions thereof, or by any other 
act or omission which would not have discharged the bond if he 
or she had been the principal debtor. 
(2)If a person being a surety-
(a) dies; or
(b) becomes bankrupt or enters into any arrangement
or composition with, or for the benefit of, his or
her creditors; or
(c) departs from a Partner State without leaving
sufficient property therein to satisfy the whole
amount of the bond;
(cl)otherwise ceases to have capacity to honour the
surety, the Commissioner may require the person
giving the bond to enter into fresh security.
109. (1) Where the conditions of any bond have not been
complied with the Commissioner may by notice in writing 
require the person who has given security under it to pay to him 
or her the amount of the security within fourteen days of the 
notice; and on failure to comply with the notice, the 
Commissioner may enforce payment of the security as though it 
were duty due and unpaid. 
(2) Nothing in this section shall, unless the
Commissioner otherwise allows, discharge the person who has 
given security under section 108 from the obligations entered 
into by him or her under this Act or under any other law. 
156 G/VAL/N/1/BDI/1
- 80 -[Rev. 2009 
PARTX 
DUTIES 
Liability to Duty 
110. (1) Shall be paid on goods at the rate and m the
circumstances specified in the Protocol. 
(2)Where under the provisions of the appropriate
legislation goods are liable to duty on leaving a Partner State, 
whether or not such goods are intended for exportation from a 
Partner State, this Act shall apply as if such goods on so leaving 
the Partner State were exported. 
111. (1) Goods originating from the Partner States shall be
accorded Community tariff treatment in accordance with the 
Rules of Origin provided for under the Protocol. 
(2)Customs shall require produ ction of a Certificate of
Origin and other documents as proof of origin on goods referred 
to in subsection (1) above. 
112. (1) Preferential tariff treatment shall be applied to
goods-
(a) imported under the COMESA and SADC
arrangements in the Partner State as prescribed in
the Partner States' legislation;
(b)imported under any other tariff arrangem ent that
may be approved by the Council. 
(2)Preferential tariff treatment shall not be applied to
goods referred to in subsection (1) (a) after 31st December, 
2008. 
113. Subject to the provisions of the Customs laws, goods
remaining on board and exported in the aircraft or vessel in 
which they were imported, whether as stores or otherwise, shall 
be exempt from liability to import or export duties. 
114. (1) Duty shall not be charged on the goods listed in Part
A of the Fifth Schedule to this Act, when imported, or purchased 
before clearance through the Customs, for use by the person 
named in that Part in accordance with any condition attached 
thereto as set out in that Part; 
157 Rates etc. 
of duty. 
Community 
tariff 
treatment. 
Preferential 
tariff 
treatment 
under 
COMESA 
and SADC. 
Exemption 
from duty 
of goods 
remaining 
on board. 
Exemptions 
regime. G/VAL/N/1/BDI/1
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East African C ommunity Customs Managemen t Exemption 
from import 
duty of 
goods 
entered for 
exportation, 
etc. 
Exemption 
from import 
duty of 
certain re­
imports. [Rev. 2009 
(2)Duty shall not be charged on the goods listed in Part
B of the Fifth Schedule to this Act when imported in accordance 
with any condition attached thereto as set out in that Part. 
(3)The Council may by notice in the Gazette amend the
Fifth Schedule. 
115. Subject to the provisions of the Customs laws, goods
entered under bond-
(a)for exportation, for re-exportation, for transhipment,
or in transit; or 
(b)for use as stores for aircraft or vessel, and proved to
the satisfaction of the Commissioner to have been 
duly exported or used as such stores, as the case 
may be; 
shall be exempt from liability to import duties. 
116. (1) Subject to the provisions of the Customs laws,
where any goods which are liable to import duty have been 
exported from and are subsequently re-imported into a Partner 
State, then, the Commissioner if satisfied-
(a)that any import duty to which the goods were liable
prior to their exportation has been paid and 
either-
(i)duty drawback or refund of such import duty
was not allowed on exportation; or 
(ii)if allowed, such duty drawback has been
repaid to the proper officer; and
(b)that such goods have not been subject to any process
after being so exported, or, if so subjected to any such 
process, that their form or character has not been 
changed and that such goods at the time of re­
importation are not liable to duty ad valorem; and 
(c)that the owner of such goods prior to such
exportation gave notice of the exportation in
writing to the proper officer and produced the 
goods for inspection by him or her at the port or 
place from which they were exported the goods 
shall, save as otherwise provided in the Customs 
laws, be exempt from liability to import duties: 
158 G/VAL/N/1/BDI/1
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East A frican Community Customs Management [Rev. 2009 East African Community Customs Management 
Provided that the Commissioner may in any pai1icular 
case direct that this section shall apply to any goods 
notwithstanding that paragraph (c) has not been complied with if 
the Commissioner is satisfied that a failure so to direct would 
involve hardship. 
(2)In the case of any goods to which subsection (I)
would apply but for the fact that at the time of re-importation 
liable to duty, such goods shall on re-importation be chargeable 
with duty as if the va1ue of such goods were only the amount o( 
the increase in value attributable to any such process; and for the 
purpose of ascertaining such increase in value, any sum paid for 
the exec ution of any such process shall, unless the 
Commissioner in his or her discretion otherwise directs, be taken 
to be the amount of such increase. 
117. (I) Subject to the provisions of the Customs laws, goods
imported in accordance with this section for a temporary use or 
purpose only shall be exempt from liability to import duties. 
(2)Goods shall not be exempt from liability to import
duties under this section unless the proper officer has given 
permission for such importation; and the proper officer shall not 
give such permission-
(a)unless he or she is satisfied that the goods are
imported for temporary use or purpose only; and
(b)unless the owner thereof has deposited, or given
security for, the amount of the impo11 duty to 
which the goods would otherwise be liable. 
(3)Where the proper officer gives permission for the
impo11ation of any goods under this section, he or she may 
impose such conditions as the proper officer deems fit and such 
goods shall be exported within such period, not exceeding 
twelve months from the date of importation, as is consistent with 
the purpose for which the goods are imported. 
(4)Where the conditions of the importation of goods
have been complied with then, on the exportation of the goods 
any deposit or security given under subsection (2) shall be 
refunded or discharged, as the case may be. 
159 Exemption 
from import 
duty of 
temporary 
imports. G/VAL/N/1/BDI/1 
- 83 -Derelict 
goods, etc., 
liable to 
duty. 
Goods 
imported 
duty free 
liable to 
certain 
duties on 
disposal. [Rev. 2009 
(5) Where the conditions of the importation of the goods
have been contraven ed then the goods shall become liable to 
duty, as from the date of their importation and the owner shall be 
required to pay duty and on payment of the duty any deposit 
given under subsection (2) shall be brought into account or, if 
security was given, security shall be discharged. 
(6)Save where goods are allowed to remain in a Partner
State under subsection (5)-
(a)an importer who fails to export temporarily imported
goods at the end of the period specified in 
subsection (3); or 
(b)a person who sells, alters or re-places or otherwise
modifies the goods or part thereof; 
commits an offence and is liable, on conviction, to a fine equal 
to twenty percent of the dutiable value and any goods which are 
the subject of the offence, shall be liable to forfeiture. 
(7)The Council may, by notice in the Gazette, declare
that the goods specified in the notice shall not be imported in 
accordance with this section, br declare that the goods may be 
imported subject to proportion of duty. 
118. Goods brought or coming into a Partner State by sea
otherwise than as cargo, stores, or baggage, carried in a vessel 
shall be liable to duty and to the provisions of the Customs laws 
as if they were goods imported in the normal manner; and, if any 
question arises as to the origin of such goods, they shall be 
deemed to be the produce of such country as the Commissioner 
may on investigation determine. 
119. (1) Where any goods liable to import duty have been
imported, or purchased prior to entry for home consumption, by 
or on behalf of any person, either free of import duty or at a 
reduced rate of import duty and such goods are subsequently 
disposed of in any manner inconsistent with the purpose for 
which they were granted any relief from import duty, the goods 
shall on disposal be liable to import duty at the rate applicable to 
goods of that class or description at the time of disposal: 
Provided that such duty on disposal shall not be payable 
(in the case of a natural person) where that person dies and the 
ownershi p of such goods is transferred by way of bequest to or 
inheritance by another person. 
160 G/VAL/N/1/BDI/1
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East African Community  Customs Ma nagement [Rev. 2009 
(2)Where it is proposed to dispose of any goods to
which subsection (1) applies, then the person responsible for the 
disposal of such goods shall, furnish the Commissioner with the 
particulars of such proposed disposal and shall cause the duty 
thereon to be paid. 
(3)A person who knowingly disposes of or knowingly
acquires any goods to which subsection (1) applies without the 
import duty thereon having been paid in accordance with the 
provisions of this section commits an offence. 
(4)Where any goods to which subsection (1) applies are
disposed of without the payment of the import duty to which 
they are liable, then the goods shall be liable to forfeiture. 
Computation of Duty 
120. (1) Subject to subsection (3) and section 94, import duty
shall be paid at the rate in force at the time when the goods liable 
to such duty are entered for home consumption: 
Provided that in the case of goods imported overland, 
the time of entry of such goods for home consumption shall be 
deemed to be the 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 goods liable to such duty are entered for export: 
Provided that where any export duty is imposed, or the 
rate of any existing export duty is varied, between the time goods 
are entered for exportation and the time of exportation of such 
goods, export duty shall be paid at the rate in force at the time of 
exportation of the goods. 
(3)Where goods are entered in accordance with section
34 before the arrival at the port of discharge of the aircraft or 
vessel in which such goods are imported, the import duty upon 
the goods shall be paid at the rate in force at the time of arrival 
of such aircraft or vessel at such port of discharge. 
121. Where any drawback is allowed under the Customs
laws according to any specified weight, measure, strength, or 
value the drawback shall be deemed to apply in the same 
proportion to any greater or less weight, measure, strength, or 
value, as the case may be, unless specific provision is made to 
the contrary .in any Customs laws. 
161 Time of 
entry 
determines 
rate of du� 
Duties, etc. 
to apply 
proport­
ionately. G/VAL/N/1/BDI/1
- 85 -
East African Community Customs Management llctcrminati 
on of value 
of i111portcd 
f!Oc1J, Jiabk 
\'{J/t)/"011 
i111port duty. [Rev. 2009 
122. (1) Where imported goods are liable to import duty ad
valorem, then the value of such goods shall be determined in 
accordance with the Fom1h Schedule and imp011 duty shall be 
paid on that value. 
(2)Upon w1itten request, the imp011er shall be entitled
to an explanation in writing from the proper officer as to how the 
Customs value of the impo11er's goods was determined. 
(3)Where, in the course of determining the customs
value of imported goods, it becomes necessary for the Customs 
to delay the final determination of such customs value, the 
delivery of the goods shall, at the request of the importer be 
made: 
Provided that before granting such perm1ss10n the 
proper officer may require the importer to provide sufficient 
guarantee in the form of a surety, a deposit or some other 
approp1iate secmity as the proper officer may determine, to 
secure the ultimate payment of customs duties for which the 
goods may be liable. 
(4)Nothing in the Fourth Schedule shall be construed as
restlicting or calling into question the rights of the proper officer 
to satisfy himself 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 and administrative rulings of general application 
gi \ i ng effect to the Fourth Schedule. 
(6)In applying or interpreting this section and the
provisions of the Fourth Schedule due regard shall be taken of 
the decisions, rulings, opinions, guidelines, and interpretations 
given by the Directorate, the World Trade Organisation or the 
Customs Cooperation Council. 
(7)The rate of exchange to be used for determining the
equivalent of a Pai1ner State CLmency of any foreign cunency 
shall be the selling rate last notified by the Central Bank of the 
respective Partner State when an entry is presented to and 
accepted by the proper officer. 
162 G/VAL/N/1/BDI/1
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East Af rican Commzmity Customs Management [Rev. 2009 East African Community Customs Management 
123. (1) The value of goods for export shall include­
(a) the cost of the goods; and 
(b)transport and all other charges up to the time of
delivery of the goods on board the exporting
aircraft or vessel, or at the place of exit from the 
Partner State. 
(2)Where the cost of the goods cannot be determined,
the cost of similar or identical goods exported from a Partner 
State at about or the same time shall apply. 
(3)Where the value of the goods cannot be determined
under subsections (1) or (2) then the proper officer may 
determine the value of such goods. 
124. Where the total amount of duty computed with
reference to any one customs document-
(a)is equivalent to 1.5 dollars or less, no duty shall be
collected; 
(b)exceeds the equivalent of 1.5 dollars and includes a
fraction of a dollar the fraction shall be treated as 
a complete dollar and duty shall be collected. 
125. Where any goods liable to duty according to weight are
imported in any package, and the goods are intended for sale, or 
are normally sold retail, in the package then, if the package-
(a) is not marked or labelled with the net weight of
the contents; or
(b) is not commonly sold as containing, or as reputed
to contain, a specific quantity or weight, and in
either such case, the owner of the goods is unable
to satisfy the proper officer of the correct net
weight thereof, the goods shall be liable to duty
according to the gross weight of such package
and its contents.
126. Where any goods liable to a specific duty are imported
in any package and the goods are intended for sale or are 
normally sold retail, in the package, then, if the package-
163 The value 
of goods for 
export. 
Adjustment 
for fractions 
of a dollar. 
Duty 
computed 
on gross 
weight of 
package in 
certain 
cases. 
Duty 
computed 
on reputed 
quantity in 
certain 
cases. G/VAL/N/1/BDI/1 
-87 -Commiss­
ioner may 
fix litre 
equivalent 
of other 
liquid 
measurement. 
Allowance 
for tare. 
Duty on 
package in 
certain 
cases. 
Recovery of 
duty by 
distress. [Rev. 2009 
(a) is marked or labelled as containing a specific
quantity of such goods; or
(b) is commonly sold as containing, or as reputed to
contain a specific quantity of the goods, the
package shall be deemed to contain not less than
such specific quantity.
127. Where any goods liable to duty according to liquid
measurement are imported in any package and-
(a) the goods are intended for sale, or are normally
sold, in such package; and
(b) the package is of standard capacity according to any
liquid measurement other than a liquid measurement
based on fractions or multiples of a litre,
then such package, having a capacity within such limits as 
specified by the Commissi oner shall be deemed to contain such 
fractions or multiples of a litre. 
128. For the purpose of the computation of the duty to which
any goods are liable, the Commissioner may fix the allowance 
for tare which may be granted and the conditions under which 
any such allowance may be granted. 
129. Where any goods are imported or exported in any
package which, in the opinion of the Commissioner-
(a)is not the normal or proper package of the goods; or
(b)is designed for use, subsequently to such importation
or exportation, other than as a package for any 
goods of the same or a similar nature, 
then, subject to any provision to the contrary in the Customs 
laws, the package shall be liable to duty as if it were a separate 
article and shall, for all the purposes of the Customs laws be 
deemed to be a separate article. 
Payment, etc., of Duty 
130. (1) Where any goods are liable to duty, then such duty
shall constitute a civil debt due to a Partner State and be charged 
on the goods in respect of which the duty is payable; and such 
duty shall be payable by the owner of the goods and may, 
without prejudice to any other means of recovery, be recovered 
summarily by legal procee dings brought by the Partner State. 
164 G/VAL/N/1/BDI/1
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East African Com munity Customs Management [Rev. 2009 
(2)Goods under Customs control which belong to any
person from whom duty is due, and any goods afterwards 
imported or entered for export by that person, shall be subject to 
a lien for such debt and may be detained by the Partner State 
until such duty is paid and the claim of the relevant Partner State 
shall have priority over the claims of whatever nature of any 
other person upon the goods and the goods may be sold to meet 
the duty due if the duty is not paid within two months after the 
goods are detained. 
(3)Where any duty payable to a Partner State under
subsection (1) or as penalty under this Act by a person is not paid 
one month after the due date of payment, the Commissioner may 
authorise distress to be levied upon the following items-
(a)goods, chattels and effects;
(b)material for manufacturing or plant of a factory;
(c)premises, vehicles or other property;
(d)animals, which are in the possession or custody of­
(i) that person; 
(ii)his or her agent; or
(iii)any other person on his or her behalf.
(4)The warrant of distress to be issued by the
Commissioner shall be as set out in the Sixth Schedule to this 
Act. 
(5)A person authorised to distrain under subsection (3)
may, if necessary break open any building or place during the 
daytime with the assistance of a police officer or other person 
who can lawfully give assistance. 
(6)A person authorised to distrain shall keep the item
distrained at the expense of the owner for fourteen days from the 
date of distress or until the amount due together with the costs 
and any other charges are paid in full before the end of the 
fourteen days and if payment is not effected after that period the 
person authorised to distrain may sell the item. 
165 G/VAL/N/1/BDI/1
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East African Community Customs Management Agency 
notices. [Rev. 2009 
(7)Where an item is sold under subsection (6) the
proceeds of the sale shall be applied as follows-
(a)payment of the tax due to the relevant Partner State;
(b)payment of any fine imposed for non-payment of the
tax, if any; 
(c) payment of the expenses or other charges for levying
of distress and for the sale. 
(8)The balance of the proceeds after payment under
subsection (7), if any, shall be paid to the owner, on application 
to the Commissioner within twelve months from the date of the 
sale of the item. 
131. (1) The Commissioner may, by written notice addressed to
any person (in this section called the agent) appoint that person to 
be the agent of another person (in this section called the princ ipal) 
for the purposes of collecting duty due under this Act from the 
principal where the Commissioner is satisfied that the agent-
(a)owes or is about to pay money to the principal;
(b)holds money for or on account of the principal;
(c)holds money on account or some other person for
payment to the principal; 
(d)has authority from some other person to pay money
to the principal; 
(e)holds goods belonging to the principal which are
liable to duty and on which duty has not been 
paid, 
and the Commissioner shall in the notice specify the amount of 
duty to be collected by the agent, which amount shall not exceed 
the amount, or value of the goods, held or owing by the agent for 
or to the principal. 
(2)The Commissioner may, by notice in writing,
require any person to furnish the Commissioner within thirty 
days from the date of service of the notice, with a return showing 
detail of any moneys or goods which may be held by that person 
from whom duty is due under this Act. 
166 G/VAL/N/1/BDI/1
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East Afric an Community Customs Managemen t [Rev. 2009 
(3)This section shall apply to an agent appointed as
though he or she were a duly authorised agent acting on behalf 
of the owner. 
(4)An agent who is appointed under subsection (1) and
who claims to be, or to have become unable to comply with the 
notice for any reason shall notify the Commissioner accordingly 
in writing stating the reasons for his or her inability, and the 
Commissioner may accept, amend or reject the notification as 
the Commissioner may deem fit. 
(5)Where an agent fails to remit any amount of duty
specified in the notice addressed to him or her within thirty days 
of the date of service of the notice on him or her, or, of the date 
on which any moneys came into his or her hands or become due 
by him or her to his or her principal, whichever is the earlier and 
he or she has not complied with subsection (4) then, the 
provisions of this Act relating to the collection and recovery of 
duty shall apply as if it were duty due and payable by him or her 
from the date when such duty should have been paid to the 
Commissioner. 
(6)An agent who has made payment of duty under this
section shall for all purposes be deemed to have acted therein 
with the authority of his or her principal and of all other persons 
concerned, and shall be indemnified in respect of that payment 
against any proceedings civil or criminal and all process, judicial 
or extra judicial, notwithstanding any provisions to the contrary 
in any w1itten law, contract or agreement. 
(7)A person who, in giving a notification under
subsection (4), wilfully makes any false or misleading statement, 
or wilfully conceals any material fact, 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 of 
not more than three years or to both. 
132. ( 1) Where a person, being the owner of land or Security on
buildings situated in any· Partner State, fails to pay any duty or property for 
unpaid duty, other sum of money due and payable under this Act, the etc. 
Commissioner may by notice in w1iting inform that person of his 
or her intention to apply to the Registrar of Lands for the land or 
buildings to be the subject of security for the duty or other sum 
of an amount specified in the notice. 
167 G/VAL/N/1/BDI/1
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East African Community Customs  Management Effect of 
obligation 
to pay duty. 
Effect of 
alteration in 
classificatio 
n of goods. [Rev. 2009 
(2)If a person on whom a notice has been served under
this section fails to pay the whole of the amount specified in the 
notice within thirty days of the date of service thereof, the 
Commissioner may by notice in writing direct the Registrar of 
Lands that the land or buildings, to the extent of the interest of 
that person therein, be the subject of security for duty or other 
sum of a specified amount, and the Registrar of Lands that the 
land or buildings, to the extent of the interest of that person 
therein, be the subject of security for duty or other sum of a 
specified amount, and the Registrar shall, without fee, register 
the direction as if it were a mortgage over or charge on the land 
or buildings and thereupon the registration shall, subject to any 
prior mortgage or charge, operate while it subsists in all respects 
as a legal mortgage or charge to secure the amount payable. 
(3)The Commissioner shall, upon the payment of the
whole of the amount secured under subsection (2), by notice in 
writing to the Registrar of Lands, cancel the direction made 
under that subsection and the Registrar shall, without fee, record 
the cancellation. 
133. (1) Where any obligation has been incurred, whether by
bond or otherwise, for the payment of any duty, then such 
obligation shall be deemed to be an obligation to pay all duties 
which are or may become payable or recoverable under the 
provisions of this Act. 
(2)Where the Commissioner is satisfied that the whole
or any part of duty or tax due under this Act from any person 
cannot be effectively recovered by reason of-
(a)impossibili ty, or undue difficulty, or
(b)excessive cost of recovery, he or she shall notify the
Council in writing, who shall consider the matter, 
and with the approval of the East African 
Legislative Assembly, remit or write off in whole 
or in part the duty. 
134. Where any practice or method of procedure of the
Customs approved by the Commissioner or arising from a ruling 
by the Directorate or the Customs Co-operation Council relating 
to the classification or enumeration of any goods for the 
purposes of the liability to duty is altered with the result that less 
duty is thereafter charged on goods of the same class or 
description, no person shall become entitled to any refund of any 
duty paid before such alteration took effect. 
168 G/VAL/N/1/BDI/1
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East African C ommunity Customs M anagement [Rev. 2009 
135. (1) Where any duty has been short levied or erroneously
refunded, then the person who should have paid the amount short 
levied or to whom the refund has erroneously been made shall, 
on demand by the proper officer, pay the amount short levied or 
repay the amount erroneously refunded, as the case may be; and 
any such amount may be recovered as if it were duty to which 
the goods in relation to which the amount was short levied or 
erroneously refunded, as the case may be, were liable. 
(2)Where a demand is made for any amount pursuant to
sub-section (1), the amount shall be deemed to be due from the 
person liable to pay it on the date on which the demand note is 
served upon him or her, and if payment is not made within thirty 
days of the date of such service, or such further period as the 
Commissioner may allow, a further duty of a sum equal to five 
percent of the amount demanded shall be due and payable by that 
person by way of a penalty and a subsequent penalty of two 
percent for each month in which he or she defaults. 
(3)The proper officer shall not make any demand after
five years from the date of the short levy or erroneous refund, as 
the case may be, unless the short levy or erroneous refund had 
been caused by fraud on the part of the person who should have 
paid the amount short levied or to whom the refund was 
erroneously made, as the case may be. 
136. The proper officer may, subject to such conditions as he
or she may impose, permit the owner of any goods subject to 
Customs control to take samples of the goods without payment 
of the duty thereon at the times the samples are taken. 
Anti-Dumping and Countervailing Duties 
137. (1) The Commissioner shall on the advice of the East
African Community Committee on Trade Remedies established 
under the Protocol.-
Ca) in the case of goods regarded as having been 
dumped, collect anti-dumping duty; 
(b)in the case of goods in respect of which subsidy has
been granted, collect a countervailing duty; or 
(c)take necessary measures in the case of any other
matters in respect of anti-d umping and 
countervailing measures. 
169 Short levy 
or erroneous 
refund. 
Samples 
may be 
taken 
without 
immediate 
payment of 
duty. 
Collection 
of anti­
dumping 
and counter­
vailing 
duties. G/VAL/N/1/BDI/1

East African C ommunity Customs M anag ement Drawback 
of duty. [Rev. 2009 
(2)Notwithstanding the provisions of this Act, the anti­
dumping and countervailing duty imposed in subsection (1) shall 
be chargeable in addition to any other duty chargeable on the 
respective goods. 
Drawback, Remission, Rebate and Refund 
138. (1) Drawback of import duty may on exportation or the
performance of such conditions as may be prescribed, ue allowed 
in respect of such goods, such amount, and on such conditions, 
as may be prescribed. 
(2)Where the owner of any goods claims, or proposes
to claim, drawback in respect of goods, then, as a condition to the 
grant of such drawback, he or she shall-
(a)enter such goods in the prescribed form and in the
prescribed manner and produce such goods for 
examination by the proper officer before the 
exportation of the goods or the performance of 
the conditions on which drawback is allowed; 
(b)make and subscribe a declaration on the prescribed
form to the effect that the conditions under which 
drawback may be allowed have been fulfilled 
and, in the case of goods exported or put on board 
any aircraft or vessel for use as stores-
(i) that such goods have actually been
exported or put on board for use as stores,
as the case may be;
(ii) that such goods have not been re-imported
and are not intended to be re-impo11ed into
the Partner State; and
(iii) that such owner at the time of the declara tion
of such goods for drawback was, and
continues to be, entitl ed to drawback; and 
(c)present his or her claim for drawback within a
period of twelve months from the date of the
exportation of the goods or the performance of
the conditions on which drawback may be
allowed.
170 G/VAL/N/1/BDI/1
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East African C ommunity Customs M anageme nt [Rev. 2009 
(3)Drawback shall not be allowed in respect of any
goods where-
(a)the value of such goods for home consumption is
less than the amount of the duty drawback which
may be otherwise allowed; and 
(b)the import duty on the goods was less than one
hundred dollars. 
(4)Where the proper officer is satisfied that any goods
under drawback, after being duly put on board any aircraft or 
vessel for exportation or for use as stores-
(a)have been destroyed by accident on board such
aircraft or vessel; or
(b)have been materially damaged on board such aircraft or
vessel and that such goods have, with the permission 
of the proper officer, been discharged at any port or 
place within a Partner State and abandoned to the 
Customs, then drawback may be allowed in respect 
of such goods as if such goods had actually been 
exported or used as stores. 
139. Subject to Section 138 and regulations made under this
Act, drawback of import duty may be allowed on goods imported 
for use in the manufacture of goods which are-
(a) exported;
(b) transferred to a free port; or
(c) transferred to an export processing zone Provided
that-
(i) the goods referred to in paragraphs (a), (b)
and (c) shall be a direct result of the
imported goods used in the manufacture of
such goods;
(ii) the owner of goods shall have obtained
authorisation from the Commissioner prior
to manufacture;
(iii) the Commissioner shall fix or agree to the
rate of yield of the operations;.
171 Drawback 
tobe 
allowed in 
respect of 
certain 
goods. G/VAL/N/1/BDI/1
- 95 -
East A frican Commu nity Customs Management Council 
may grant 
remission of 
duty on 
goods for 
manufacture. 
Remission 
of duty. 
Rebate of 
duty. [Rev. 2009 
(iv) upon fixing or agreeing to the rate of yield, the
description and quality and quantity of various
compen sating products shall be specified;
(v) the Commissioner shall prescribe duty
drawback coefficient applicable.
140. (1) The Council may grant remission of duty on goods
imported for the manufacture of goods in a Partner State. 
(2)The Council may prescribe regulations on the
general administration of the duty remis sion under this section. 
(3)The manufacturer, and the approved quantity, of the
goods with respect to which remission is granted under this 
section shall be published by the Council in the Gazette. 
141. Where any goods are lost or destroyed by accident either­
(a) on board any aircraft or vessel; or
(b)in removing, loading, unloading, or receiving them
into, or deliv ering them from, any Customs area 
or warehouse; or 
(c)in any Customs area or warehouse, before the goods
are delivered out of Customs control to the owner, 
then, if the Commissioner is satisfied that such 
goods have not been and will not be consumed in 
a Partner State, the Commissioner may remit the 
duty payable in respect of the goods. 
142. (1) Where any goods imported into a Partner State are
damaged before such goods are delivered out of Customs 
control, then, subject to the provisions of this section, a rebate of 
the duty payable in respect of such goods may be allowed in such 
amount as, in the opinion of the proper officer, is in proportion 
to the damage sustained by such goods. 
(2)Rebate of duty shall be allowed under this section in
respect of any goods (not being goods to which section 118 
applies) except where the proper officer is satisfied that the 
carrier or insurer of the goods has made an allowance to the 
owner in respect of the damage; and in no case shall the rebate 
exceed such proportion of the duty as the amount of the 
allowance so made bears to the value, calculated in accordance 
with section 122, of the undamaged goods. 
172 G/VAL/N/1/BDI/1
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East African Community Customs M anagemen t [Rev. 2009 East African Community Customs Management 
143. (1) Subject to section 144 and to such conditions as the
Commissioner may impose, where it is shown to the satisfaction 
of the Commissioner-
( a)that goods were imported in pursuance of a contract
of sale and that the description, quality, state or 
�cndition of the goods was not in accordance with 
the contract or that the goods were damaged 
before the goods were delivered out to Customs 
control: and 
(b)that the importer with the consent if the seller has
either-
(i) returned the goods unused to the seller and
for that purpose complied with the
provisions of section 75 as to entry in like
manner as if they had been goods to which
that section applies; or
(ii) destroyed the goods unused, the
Commissioner shall refund any Customs
duty paid on the importation of the goods.
(2)Repayment of duty shall not be granted under
subsection (1) unless the person claiming the repayment presents 
a claim within a period of twelve months from the date of the 
payments of the duty. 
(3)Nothing in this section shall apply to goods imported
on approval, or on sale or return, or other similar terms. 
144. (1) Subject to any regulations, the Commissione r shall
refund any Customs duty paid on the importation of the goods-
(a)of any import duty, or part thereof which has been
paid in respect of goods which have been 
damaged or pillaged during the voyage or 
damaged or destroyed while subject to Customs 
control; 
(b)of any import or export duty which has been paid in
error. 
(2)Refund of import or export duty or part thereof, shall
not be granted under subsection (1) unless the person claiming 
such refund presents such claim within a period of twelve 
months from the date of the payment of the duty. 
173 Repayment 
of Customs 
duty when 
goods are 
returned or 
destroyed 
by fire. 
Refund of 
duty. G/VAL/N/1/BDI/1 
- 97 -East African Community Customs Management [Rev. 2009 
(3)The Commissioner shall refund any import duty
paid on goods in respect of which an order remitting such duty 
has been made under this Act. 
PART XI 
CUSTOMS AGENTS 
Licensing of 145. ( 1) The Commissioner may license persons to act as
agents. agents for transacting business relating to the declaration or 
clearance of any goods or baggage other than accompani ed non­
manifested personal baggage of a person travelling by air, land 
or sea. 
Authority of 
agents. (2)The Commissioner shall not license any person to
act as agent under this Act unless the Commissioner is satisfied 
that, that person has the capability, office equipment, a registered 
office and documents to effectively transact business in 
accordance with the provisions of this Act and any other 
conditions as may be prescribed by regulations. 
(3)The Commissioner may refuse to issue a licence or
may by order, suspend, revoke or refuse to renew , any such 
licence on the ground that the applicant or holder has been found 
guilty of an offence under the Customs laws or has been 
convicted of an offence involving dishonesty or fraud, or for any 
other reason that the Commissioner may deem fit. 
146. (1) Where under the provisions of the Customs laws the
owner of any goods is required or authorised to perform any act 
then such act, unless the contrary appears, may be performed on 
his or her behalf by authorised agent. 
(2)A person shall not be the duly authorised agent or
any owner unless-
(a)such person is exclusively in the employment of the
owner; or 
(b)such person is a Customs agent duly licensed as such
in accordance with this Act, and, in either case, 
such person is authorised in writing by the owner, 
either generally or in relation to any particular 
act, to perform the act on behalf of the owner . 
174 G/VAL/N/1/BDI/1 
- 98 -[Rev. 2009 East African Community Customs Management 
(3)The proper officer may require from any person
purporting to be the duly authorised agent of any owner the 
production of his or her written authority and in default of the 
production of such authority the proper officer may refuse to 
recognise such person as a duly authorised agent. 
147. A duly authorised agent who performs any act on behalf
of the owner of any goods shall, for the purposes of this Act, be 
deemed to be the owner of such goods, and shall, accordingly , be 
personally liable fo1 i.he payment of any duties to which the 
goods are liable and for the performance of all acts in respect of 
1' e goods which the owner is required to perform under this Act: 
Provided that nothing herein contained shall relieve the 
owner of �u�h goods from such liability. 
148. An ·owner of any goods who authorises an agent to act
for him or her in relation to such goods for any of the purposes 
of this Act shall be liable for the acts and declarations of such 
duly authorised agent and may, accordingly, be prosecuted for 
any offence committed by the agent in relation to any such goods 
as if the owner had himself or herself committed the offence: 
Provided that-
(i) an owner shall not be sentenced to imprisonment
for any offence committed by his or her duly
authorised agent unless the owner actually
consented to the commission of the offence;
(ii) nothing herein contained shall relieve the duly
authorised agent from any liability to prosecution
in respect of any such offence.
PART XII 
PREVENTION OF SMUGGLING 
Powers of Officers 
149. (1) The master of any vessel within a Partner State shall
bring his or her vessel to, for boarding, on being signalled to do 
so by any vessel in the service of the Customs and flying the 
Customs flag or of the Government of the Partner State and 
flying the proper ensign. 
175 Liability of 
duly 
authorised 
agent. 
Liability of 
owner for 
act of duly 
authorised 
agent. 
Power to 
require 
vessels, etc. 
to bring to. G/VAL/N/1/BDI/1 
- 99 -Power to 
require 
vessel, etc. 
to depart. East African Community Customs Management [Rev. 2009 
(2)The master of any aircraft within or over a Partner
State shall land such aircraft on being signalled to do so by any 
person in the service of the Government of a Partner State or in 
the service of the Customs. 
(3)The master of any aircraft which has landed, or of
any vessel bringing to, for boarding, shall facilitate by all 
reasonable means the boarding of the aircraft or vessel by the 
proper officer, and sh:lll cause such aircraft or vessel to remain 
stationary for such period as the proper officer may require. 
(4) A master of an aircraft or vessel who contravenes
this section commits an offence and shall be liable-
(a) in the case of the master of a vessel of less than
two hundred and fifty tons register, to a fine not
exceeding two thousand dollars and the vessel in
respect of which such offence has been
committed shall be liable to forfeiture;
(b) in the case of the master of an aircraft or of a
vessel of two hundred and fifty tons register or
more, to a fine not exceeding five thousand
dollars and the aircraft or vessel in respect of
which such offence has been committed may be
seized and detained until the fine is paid or
security therefor given.
150. (1) The master of any aircraft or vessel within or over a
Partner State shall, on being required to do so by the proper 
officer, depart from a Partner State within twelve hours of such 
requirement: 
Provided that this subsection shall not apply in the case of 
any aircraft or vessel that is registered in any of the Partner States. 
(2) A master of an aircraft or vessel who contravenes
subsection (1) shall, unless prevented from complying with such 
subsection by circumstances beyond his or her control, the proof 
whereof shall lie on the master, commits an offence and shall be 
liable-
(a) in the case of the master of a vessel of less than
two hundred and fifty tons register, to a fine not
exceeding two thousand dollars and the vessel in
respect of which such offence has been
committed shall be liable to forfeiture;
176 G/VAL/N/1/BDI/1 
- 100 -[Rev. 2009 
(b) in the case of the master of an aircraft or of a
vessel of two hundred and fifty tons register or
more, to a fine not exceeding five thousand
dollars and the aircraft or vessel in respect of
which such offence has been committed may be
seized and detained until the fine is paid or
security given.
151. (1) An officer while on duty may enter upon and patrol
and pass freely along any premises other than a dwelling house 
or any building. 
(2)An officer in charge of any aircraft, vessel, or
vehicle, employe in the prevention of smuggling, may take such 
aircraft, vessel or vehicle, to such place as he or she may 
consider most convenient for that purpose, and may there keep 
such aircraft, vessel or vehicle, for such time as he or she may 
consider necessary for that purpose. 
152. (1) An officer may, in the course of his or her duty,
board and search any aircraft or vessel within a Partner State and 
may examine, lock-up, seal, mark, or otherwise secure, any 
goods on such aircraft or vessel; and for the purposes of the 
examination or security of any goods, such officer may require 
such goods to be unloaded, or removed, at the expense of the 
master of such aircraft or vessel. 
(2)An officer acting under this section who is unable to
obtain free access to any part of such aircraft or vessel, or to any 
container therein, may enter such part, or open such container, in 
such manner, if necessary by force, as he or she may think 
necessary. 
(3)An officer boarding any vessel under this section
may remain thereon for such time as he or she may consider 
necessary and the master of such vessel shall either provide such 
officer with proper and sufficient foods and suitable bedding 
accommodation under the deck or, with the approval of the 
proper officer and subject to such conditions as he or she may 
impose, pay such sum as may be prescribed in lieu thereof, and 
any master who contravenes this subsection, or of any such 
conditions, commits an offence and shall be liable on conviction 
to a fine not exceeding one thousand dollars 
( 4)A master of an aircraft or vessel-
177 Power to 
patrol freely 
and moor 
vessels, etc. 
1·,,werto 
h, ,.,rd 
\c ,d. etc., 
an<l ,,·arch. G/VAL/N/1/BDI/1
- 101 -
East African C ommunity Cus toms Management Power to 
stop vehicle 
suspected of 
conveying 
uncustomed 
goods, etc. [Rev. 2009 
(a)who refuses to unload or remove any goods when
required to do so in accordance with the 
provisions of this section; or 
(b)in which any goods which have been locked up,
sealed marked, or otherwise secured, in 
accordance with this section are in any way 
interfered with except in accordance with the 
permission of the proper officer; or 
(c)in which any lock, seal, or mark, placed on any place
or goods in accordance with this section is in any 
way opened, broken, or altered, commits an 
offence. 
(5)Where, on the search of any aircraft or vessel under
this section, any goods are found in relation to which any offence 
under this Act has been committed, such goods shall be liable to 
forfeiture. 
(6)An officer shall not be liable to any legal
proceedings for any action taken in good faith in accordance 
with this section. 
(7)Where, on any aircraft or vessel being boarded under
this section, any goods are found therein and on such aircraft or 
vessel being subsequently boarded, whether by the same or 
another officer, such goods or any part thereof are no longer 
therein, then, unless the master of such aircraft or vessel 
accounts for such goods to the satisfact ion of the proper officer, 
such master commits an offence and shall be liable to a fine 
equal to ten percent of the dutiable value of the goods and to 
payment of the duties due thereon. 
153. (1) An officer may, if he or she has reasonable grounds
to believe that any vehicle is conveying any uncustomed goods 
whether or not in transit, or being transferred from one Partner 
State to another, stop and search any such vehicle; and for the 
purpose of that search, that officer may require any goods in that 
vehicle to be unloaded at the expense of the owner of the vehicle. 
(2)An officer who is unable to obtain free access to any
place or container in the course of a search of a vehicle under this 
section may open the place or container in such mann er, 
including by force, as the officer may deem necessary. 
178 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
(3)A person in charge of a vehicle who refuses to stop
or to permit the vehicle to be searched in accordance with this 
section commits an offence. 
(4)Where, on the search of any vehicle under this
section, any goods are found in relation to which any offence 
under this Act has been committed, such goods shall be liable to 
forfeiture. 
(5)An officer shall not be liable to any legal
proceedings for any action taken in good faith in accordance 
with this section. 
154. (1) A person entering or leaving a Partner State shall
answer such questions as the proper officer may put to him or her 
with respect to his or her baggage and any article contained in his 
or her baggage or carried with him or her. 
(2)A person in charge of a vehicle containing goods
being transferred from one Partner State to another shall answer 
such questions as the proper officer may put to him or her with 
respect to the vehicle and the goods conta ined in the vehicle or 
carried with him or her, and shall produce any books or 
documents relating to the vehicle and the goods contained in the 
vehicle, which are, or should be, carried in the vehicle. 
155. (1) An officer may, if he or she has reasonable grounds
to believe that any person has in his or her possession, whether 
upon his or her person or in his or her baggage, any uncustomed 
goods, search that person; and the officer may, for that purpose, 
use reasonable force. 
(2)A female shall not be searched except by a female
officer. 
(3)Where any officer informs any person that he or she
proposes to search him or her, then such person shall, if he or she 
so requires, be taken forthwith before a magistrate, the 
Commissioner, or any other superior officer, who may, if he or 
she sees no reaso nable cause for any search, order such person 
not to be searched. 
( 4)Where, on the search of any person under this
section, any goods are found in his or her possession, whether 
upon his or her person or in his or her baggage, in relation to 
which any offence under this Act has been committed, the goods 
shall be liable to forfeiture. 
179 Persons 
entering or 
leaving a 
Partner 
State to 
answer 
questions 
concerning 
baggage. 
Power to 
search 
persons. G/VAL/N/1/BDI/1
- 103 -
East African Community C ustoms Management Power of 
arrest. 
Power to 
search 
premises. [Rev. 2009 
(5)An officer shall not be liable to any legal
proceedings for any action taken in good faith in accordance 
with this section. 
156. (1) An officer may, if he or she has reasonable grounds
to believe that any person is committing, or has, within the past 
year, committed or been concerned in the commission of, any 
offence under this Act, arrest that person; and the officer may, for 
such purpose, use reasonable force. 
(2)A person arrested in accordance with this section
shall forthwith be taken before a magistrate, or to a police 
station, to be dealt with according to the law. 
(3)Without prejudice to the powers of a police officer
to arrest any person for an offence under this Act which is 
cognisable to the police under any written law of a Partner State 
for the purposes of this section the expression "officer" includes 
a police officer. 
( 4)An officer shall not be liable to any legal
proceedings for any action taken in good faith in accordance 
with this section. 
157. (1) A proper officer may, if he or she has reasonable
grounds to believe that there are on any premises any 
uncustomed goods or documents relating to any uncustomed 
goods, enter upon and search such premises by day or by night; 
and for such purpose the proper officer may use all reasonable 
force and may require the assistance of, and take with him or her, 
another officer or a police officer. 
(2)Where a proper officer enters upon any premises
accordance with this section the proper officer may-
(a)require the owner or occupier of the premises to
produce, either immediately or at a time and place 
to be fixed by the proper officer, any book, 
document, or thing, which the owner or occupier 
is required to keep under the provisions of the 
Customs laws or which relates to any imported, 
exported or transferred goods, or to any goods to 
be imported, exported or transferred by the owner 
or occupier; 
180 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
(b)examine and take copies of any such book or
document;
(c)seize and detain any such book, document, or thing,
if, in his or her opinion, it may afford evidence of 
the commission of any offence under this Act; 
(d') require the owner or occupier to answer the 
questions relating to any book, document, or 
thing, or to any declar ation in any such book or 
document; 
(e)require any container, envelope or other receptacle
in the premises to be opened; 
(f) at the risk and expense of the licensee, owner or 
occupier, open and examine any package or any 
goods or materials in the premises; 
(g)take and retain without payment such reasonable
samples of any goods or materials as he or she 
may think necessary for the performance of his or 
her duties; 
(h)lock up, seal, mark, or otherwise secure any such
premises, room, place, equipment, tank or 
container. 
(3)Where, on the search of any premises under this
section, any uncustomed goods, or any documents relating to any 
uncustomed goods, are found, the proper officer may seize and 
carry away any such goods or documents. 
(4)A person, not being a proper officer, who opens,
breaks, or in any way interferes with any lock, seal, mark or 
other fastening placed by an officer in accordance with the 
provisions of this section on any building, room or place 
commits an offence and shall be liable on conviction to a term of 
imprisonment not exceeding three years or a fine not exceeding 
two thousand five hundred dollars. 
(5)Where the premises, room or place have been sealed
with goods therein and subsequently such goods or any part of 
the goods are no longer therein, the owner or occupier commits 
an offence and shall be liable on conviction to a fine equal to 
twenty-five percent of the value of the goods or to imprisonment 
for a term not exceeding five years. 
181 G/VAL/N/1/BDI/1
- 105 -
East African Community Customs Management Search 
warrants. 
Power to 
require 
production 
of books, 
etc. [Rev. 2009 
(6)An officer shall not be liable to any legal
proceedings for any action taken in good faith in accordance 
with this section. 
158. (1) Without prejudice to any other power under this Act,
where any officer declares on oath before any magistrate that he 
or she has reasonable grounds to believe that there are in any 
premises any uncustomed goods or documents relating to any 
uncustomed goods, then such magistrate may by warrant under 
his or her hand authorise such officer to enter upon and search, 
with such force as may be necessary and by day or by night, such 
premises and to seize and carry away any uncustomed goods or 
documents relating to any uncustomed goods found therein. 
(2)An officer in possession of a search warrant may
require an police officer to assist him or her in the execution of 
such warrant and any police officer so required shall render 
assistance accordingly. 
Power to require production of books, etc. 
159. (1) Where-
(a)information has been given to the proper officer that
any goods have been, or are intended to be, 
smuggled, or undervalued, or dealt with in any 
way contrary to this Act; or 
( b)any thing or goods have been seized under this Act, the
proper officer may require the owner of the goods 
or thing to immediately produce all books and 
documents, whether in written form or on micro­
film, magnetic tape or any other form of 
mechanical or electronic data retrieval mechanism 
relating in any way thereto, or to any other goods 
imported, exported, carried coastwise, 
manufactured, purchased, sold or offered for sale 
by that owner within a period of five years 
immediately preceding the requirement. 
(2)On the production of such books or documents the
proper officer may inspect and take copies of any entries in the 
books or documents; and the proper officer may seize and detain 
any such book or document if, in his or her opinion, it may afford 
evidence of the commission of an offence under this Act. 
182 G/VAL/N/1/BDI/1
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East African  Community C ustoms Man agement [Rev. 2009 
PART XIII 
MANUFACTURING UNDER BOND 
160. (1) The Commissioner may, on application and subject
to such conditions as the Commissioner may impose, issue a 
licence in the prescr ibed form to any person to manufacture 
goods under bond in specified premises; and the Commissioner 
may refuse to issue a licence or, by notice in writing, suspend, 
revoke or refuse to renew a licence on the grounds stated in the 
notice. 
(2)Application for a licence under this section shall be
in the prescribed form. 
(3)A licence issued under subsection (1) shall be
subject to the payment of the prescribed annual fee and shall 
expire on the thirty-first day of December in each year. 
(4)The Commissioner may require the person applying
for a licence to furnish such security as the Commissioner may 
think appropriate as a condition to the grant of the licence and the 
Commissioner may, at any time, require a licensee to furnish a 
new security in a different amount or on different terms. 
(5)Premises shall not be used for manufacturing under
bond unless there is a valid licence for that purpose in relation to 
such premises. 
(6)A person who uses or permits premises to be used
for manufacturing under bond without a licence, or a licensee 
who uses or permits his bonded factory to be used in 
contravention of the terms of his or her licence commits an 
offence and shall be liable on conviction to a fine not exceeding 
five thousand dollars or to imprisonment for a term not 
exceeding three years or to both; and any goods in respect to 
which an offence has been committed shall be liable to 
forfeiture. 
161. (1) A licensee shall, before commencing to manufacture
under bond, make entry in the prescribed form and in the 
prescribed manner of each building, room, place and item of 
plant in his or her factory which he or she proposes to use in the 
manufacture or storage of raw materials or manufactured goods; 
and, in each entry, he or she shall specify the purpose for which 
each building, room, place or item of plant is to be used. 
183 Licensing of 
bonded 
factories. 
Entry of 
premises as 
bonded 
factories. G/VAL/N/1/BDI/1
- 107 -
East Afric an Community Customs Management Entry of 
plant, 
machinery, 
etc. for 
exportation 
or for home 
consump­
tion. 
Manufact­
urer to 
provide 
facilities. [Rev. 2009 
(2)A licensee shall not, in the course of manufacturing
goods under bond-
(a)make use of a building, room, place or item of plant
in relation to which entry is required under this 
section unless there is, in respect thereof, a valid 
entry; 
(b) effect, without prior permission of the
Commissioner, an alteration in shape, position or
capacity to a building, room, place or plant.
(3)A person who contravenes the provisions of this
section commits an offence. 
162. (1) Where a manufacturer ceases to be licensed under
section 160, the manufacturer shall enter and deliver for 
exportation or for removal to another bonded factory or for home 
consumption all the plant, machinery and equipment, raw 
materials or manufactured goods in the bonded factory within 
such time as the Commissioner may specify. 
(2)Where on the expiry of the time specified by the
Commissioner under subsection (1), the plant, machinery and 
equipment, raw materials or manufactured goods are not entered 
and delivered in accordance with subsection (1) then the plant, 
machinery and equipment, raw materials or manufactured goods 
shall be liable to forfeiture. 
163. (1) A manufacturer shall-
(a) provide office accommodation and just weights,
scales, measures and other facilities for
examining and taking account of goods and for
securing them as the proper officer may
reasonably require;
(b) keep a record of all types of plant, machinery and
equipment, raw materials and goods
manufactured in the factory and keep that 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 the goods in the
factory whenever the proper officer so requires.
184 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 East African Community Customs Management 
(2)Where a manufacturer contravenes any of the
provisions of this section, the Commissioner may direct that the 
manufacturer ceases operations until he or she has complied with
those provisions to the satisfaction of the Commissioner. 
(3)A manufacturer who contravenes any of the
provisions of this section or who fails to comply with any 
direction given by the Commissioner under this section commits 
an offence. 
164. (1) All items of plant, machinery, spares and imported
raw materials for use in the manufacture of goods under bond, 
shall be duly entered and delivered by a manufacturer to the Importation 
of 
equipment, 
machinery, 
bonded factory within forty-five days and subject to such ::erials,conditions as the Commissioner may prescribe; and if the goods etc. 
described in this section are not delivered, then, as from the date 
of importation, the plant, machinery, spares and raw materials 
shall be liable to forfeiture, unless a satisfactory explanation is 
given to the proper officer to account for any delay. 
(2)All manufactured goods shall be duly exported or
entered for home consumption within such time and subject to 
such conditions as the Commissioner may impose. 
(3)A manufacturer who contravenes this section
commits an offence. 
165. (1) Where goods are warehoused in a bonded factory
the Commissioner may, subject to such conditions as he may 
impose, permit the name of the owner of the goods in the account 
to be changed if application is made in the prescribed form and 
signed by both the owner and the intended owner. 
(2)Where goods warehoused in a bonded factory are to
be removed to another bonded factory, then the proper officer 
shall-
(a) require the owner of the goods to deliver an entry
in the form and manner as the proper officer may
direct;
(b) require the owner to give security in the amount
not being less than the duty chargeable on the
goods, for the due arrival and re-warehousing of
the goods within such time as the proper officer
may consider appropriate; and
185 Provisions 
relating to 
goods in a 
bonded 
factory. G/VAL/N/1/BDI/1 
- 109 -Goods from 
bonded 
factory may 
be entered 
for home 
consumption. [Rev. 2009 
( c) transmit to the proper officer of the bonded factory
where the goods are to be re-warehoused an
account containing the particulars of the goods.
(3)Security given under subsection (2) shall not be
discharged unless-
( a) the conditions attached thereto have been
satisfied;
(b) the full duty payable on the goods has been paid
in accordance with this Act; or
(c) the goods are otherwise accounted for to the
satisfaction of the proper officer, and any duties
due in respect of any deficienc y in the goods not
so accounted for have been paid.
(4)On arrival of the goods at the other bonded factory,
a particular account of the goods shall be taken. 
166. (1) The Commiss ioner may, subject to such conditions
as he may impose and on payment of the duties due, permit 
goods manufactured in a bonded factory, including waste from 
the manufacturing process, to be entered for home consumption. 
(2)The value for the purpose of determining the duty on
goods removeo from a bonded factory shall be determined in 
accordance with section 122. 
(3)A licensee who, without the perm1ss10n of the
Commiss ioner, disposes of, or allows to be disposed of, raw 
materials or manufactured goods from a bonded factory, within 
the Partner States, whether on payment or not, or any person who 
acquires, keeps, conceals or has in his or her possession such raw 
materials or manufactured goods from a bonded factory , 
commits an offence and shall be liable on conviction to a fine of 
five thousand dollars or fifty percent of the ex-factory value of 
the raw materials or manufactured goods, whichever is the 
higher, or to imprisonment for a term not exceeding three years 
or both; and the goods in respect of which the offence has been 
committed shall be liable to forfeiture. 
186 G/VAL/N/1/BDI/1
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East African Community Custom s Management [Rev. 2009 
PART XIV 
EXPORT PROCESSING ZONES AND FREEPORTS 
167. (1) Subject to the Customs laws, goods in export
processing zones or freeports, whether of foreign or of domestic 
origin shall be entered for-
(a) export after undergoing processing in an export
processing zone; or
(b) re-export in the same state from a freeport.
(2)Goods entering an export processing zone or a
freeport shall be exempt from duty in accordance with the 
Protocol. 
168. (1) The Commissioner may, subject to the Customs laws
and to such conditions as the Commissioner may impose and on 
payment of the duties due, permit removal of goods from an 
export processing zone or a freeeport, including waste from the 
manufacturing process, to be entered for home consumption. 
(2)The value for the purpose of determining the duty on
goods removed from an export processing zone or a freeport 
shall be determined in accordance with section 122. 
(3)A person who contravenes any conditions imposed
by the Commissioner under this section commits an offence and 
any goods in respect of which such offence has been committed 
shall be liable to forfeiture. 
(4)A person who removes goods from an export
processing zone or a freeport for home use without the authority 
of the Commissioner commits an offence and shall be liable on 
conviction to a fine of five thousand dollars or fifty percent of the 
value of the goods, whichever is the higher, or to imprisonment 
for a term not exceeding three years or both; and the goods in 
respect of which the offence has been committed shall be liable 
to forfeiture. 
187 Goods 
in export 
processing 
zones or 
freeports. 
Removal of 
goods or 
waste for 
home 
consumption. G/VAL/N/1/BDI/1
- 111 -
East African C ommunity Customs Management Designated 
areas in 
export 
processing 
zone or a 
freeport. 
Notification 
to Commis­
sioner. [Rev. 2009 
169. (1) The Commissioner may designate areas in export
processing zones or in freeports in which customs formalities 
shall be carried out. 
(2)An export processing zone operator or a freeport
operator shall-
( a) provide office accommodation and just weights,
scales, measures and other facilities for
examining and taking account of goods and for
securing them as the proper officer may
reasonably require;
( b) keep a record of all types of plant, machinery and
equipment, raw materials and goods
manufactured in the export processing zone or a
freeport and keep that 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 the goods in the
export processing zone or a freeport whenever the
proper officer so requires.
(3)Where an export processing zone operator or a
freeport operator contravenes any of the provisions of this 
section, the Commissioner shall refer the matter to the export 
processing zone authority or freeports authority which shall deal 
with the matter in accordance with the Protocol and national 
legislation. 
170. (1) The Commissioner shall be notified in advance of
any industrial, commercial or service activity authorised by the 
operator of an export processing zone or a freeport. 
(2)The Commissioner may impose conditions on the
activities referred to in subsection (1), having regard to the nature 
of the goods concerned or the requirements of customs control. 
(3) The Commissio ner shall not permit any person who
does not provide the necessary guarantees of compliance with 
the provisions laid down in this Act from carrying on any activity 
in an export processing zone in a freeport. 
188 G/VAL/N/1/BDI/1
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East African Community C ustoms Managem ent [Rev. 2009 
PART XV 
INWARD AND OUTWARD PROCESSING 
171. In this Part-
"compe n�atin3 products" means products resulting
from the manufacturing, processing or repair of 
goods for which the use of the inward or outward 
processi�� !1rocedure is authorised; 
"equivalent goods" means domestic or imported goods 
identical in description, quality and technical 
characteristics to those imported for inward 
processing which they replace; 
"inward processing" means the customs procedure 
under which certain goods can be brought in a 
Partner State conditionally exempted from duty 
on the basis that such goods are intended for 
manufacturing, processing or repair and 
subsequent exportation; 
"outward processing" means the customs procedure 
under which goods which are in free circulation 
in a Partner State may be temporarily exported for 
manufacturing, processing or repair outside the 
Partner State and then re-imported; 
"rate of yield" means the quantity or percentage of 
compensating products obtained from the 
processing of a given quantity of temporary 
imported or exported goods; 
"re-importation in the same state" means the Customs 
procedure under which exported goods may be 
taken into home use free of import duties, 
provided that they have not undergone any 
manufacturing, processing or repairs outside a 
Partner State and any sums chargeable as a result 
of repayment or relief or of remission from duty 
granted at exportation must be paid; 
189 Interpretation 
of Part XV. G/VAL/N/1/BDI/1
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East African C omm unity Customs Management Procedure 
of 
operation. 
Time limit 
for inward 
processing. 
Compens­
ating 
products in 
inward 
processing. East African Community Customs Management [Rev. 2009 
"replacement system" means a procedure by which an 
imported product substitutes a compe nsating 
product; 
"replacement product" means a product imported to 
substitute a compensating product under the 
replacement system. 
Inward Processing 
172. (1) The Commissioner shall, subject to such conditions
as the Commissioner may prescribe, allow the following goods 
to be entered for inward processing in a Partner State in one or 
more processing operations-
(a) goods imported directly from a foreign country;
(b) goods transferred from another Partner State.
(2)Goods entered under subsection (1) shall be exempt
from duty. 
(3)The right to import goods for inward processing
shall not be limited to the owner of the imported goods but shall 
extend to a contract in which a foreign consignor remains the 
owner of the goods and the importer only processes the goods 
under contract. 
173. (1) Compensating products shall be exported out of the
Partner State within a period of one year from the date on which 
the goods were imported. 
(2)The Commissioner may prescribe specific time
limits for inward processing. 
174. Compensating products-
(a) may be exported through a customs office other
than that through which the goods placed under
inward processing were imported;
(b) may be allowed in partial consignment under
separate entries;
190 G/VAL/N/1/BDI/1
- 114 -[Rev. 2009 East African Community Customs Management 
(c) may, subject to such conditions as the
Commissioner may impose, be re-exported in an
unaltered state.
175. (1) The Commiss ioner may, subject to the Customs laws
and to such conditions as the Commissioner may impose and on 
payment of the duties, permit goods in an unaltered state or 
compensating products to be entered for home consumption. 
(2)Duty on eoods entered for home consumption under
this section shall be determined in accordance with section 122. 
(3)A person who contravenes any condition imposed by
the Commissioner under this section commits an offence and any 
goods in respect of which such offence has been committed shall 
be liable to forfeiture. 
176. Subject to such conditions as the Commissioner may
impose compensating products may be obtained from equivalent 
goods as a replacement of goods imported for inward processing: 
Provided that the equivalent products shall be identical 
in description, quality and technical character istics as those 
imported for inward processing, which they replace. 
177. (1) The Commissioner shall, where goods are for
inward processing, fix or agree to the rate of yield of the 
operat ion by reference to the actual conditions made under 
which it is effected. 
(2)Upon fixing or agreeing to that rate, the description,
quality and quantity of the various compensating products shall 
be specified. 
(3)In fixing the rate of yield account may be taken of
losses resulting from the nature of the goods used such as 
evaporation or drying out of the good s. 
Outward Processing 
178. (1) The Commissioner may authorise goods to be
exported temporarily from a Partner State as the Commissioner 
may prescribe in order to undergo processing operations and the 
compensating products be re-imported and be released for home 
consumption with total or partial relief of duties. 
191 Compens­
ating 
products 
entered for 
home con­
sump tion. 
Compensati 
ng products 
obtained 
from 
equivalent 
goods. 
Rate of 
yield in 
inward 
processing. 
Authoris­
ation for 
outward 
processing 
procedure. G/VAL/N/1/BDI/1 
- 115 -Time limit 
for outward 
processing. 
Compens­
ating 
products in 
outward 
processing. 
Relief from 
payment of 
duty. [Rev. 2009 
(2)The authorisation shall be granted-
(a) where it is established that the compensating
products shall result from processing of the
temporary export goods;
(b) where the outward processing procedure does not
prejudice the interests of the Partner State.
179. (1) Compensating products shall be imported into a
Partner State within a period of one year from the date on which 
the goods were exported. 
(2)The Commissioner may prescribe specific time
limits for outward processing. 
180. Compensating products-
(a) may be imported through a customs office other
than that through which the goods placed under
outward processing were exported;
(b) may be allowed in partial consignment under
separate entries;
(c) may, subject to such conditions as the
Commissioner may impose, be re-imported in an
unaltered state.
181. (1) Compensating products or goods in an unaltered
state shall be granted total or partial relief from payment of duty 
where such compensating products or unaltered goods are 
cleared for home consumption in the name of-
(a) an authorised person; or
(b)any other person with the consent of the
authorised person.
(2)The total or partial relief from payment of duty
referred to in subsection ( 1) shall not be granted where any of the 
conditions or obligations relating to the outward processing 
procedure have not been fulfilled. 
192 G/VAL/N/1/BDI/1
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East African C omm unity Cu stoms Ma nagement [Rev. 2009 East African Community Customs Management 
(3)Without prejudice to the generality of subsection (2),
where temporary exportation of goods is permitted and the goods 
are re-imported into a Partner State within the prescribed period 
of their exportation, total or partial relief from payment of duty 
shall be granted where-
(a) the re-imp orted goods were repaired, and such
repairs could not have been undertaken in the
Partner State;
(b) equipment or other goods were added to the
exported goods that could not be added within the
Partner State;
(c) processing or manufac turing was done on the re­
imported goods and the goods exported were the
product of, and originated within the Partner State.
182. (1) Where goods on re-importation are liable to duty, the
value of such goods shall be the amount of the increase in value 
attributable to-
(a) repairs outside the Partner State;
(b) equipment or other goods added and related work
done outside the Partner State;
(c) processing or manufacturing done outside the
Partner State;
(d) any other costs incurred outside the Partner State.
(2)Where goods are temporarily exported for the
purpose of repair, the goods shall be released for home 
consumption without payment of duty where it is established to 
the satisfaction of the Commissioner that the goods were 
repaired free of charge on account of contractual or statutory 
obligation arising out of warranty or manufacturing defect. 
(3)Subsection (2) shall not apply where account was
taken of the manufacturing defect at the time when such goods 
were first released for home consumption. 
193 Deter­
mination of 
duty of re­
imported 
goods. G/VAL/N/1/BDI/1 
- 117 -Relief from 
duty on 
emergency 
repairs. 
Replace­
ment 
system. 
Condition 
for re­
importation 
in the same 
state. [Rev. 2009 
183. The total relief from import duties shaB be granted in
respect of an aircraft, vessel, train, commercial vehicle or 
conveyance re-imported into the Partner State after exportation 
where the returned aircraft, vessel, train, commercial vehicle or 
conveyance was repaired outside the Partner State as a result of 
an emergency and repairs were necessary to ensure a safe return 
to the Partner State. 
184. (1) The Commissioner may permit the use of
replacement system where the processing operation involves the 
repair of goods. 
(2)Compensating products ansmg from outward
processing procedure shall benefit from the use of a replacement 
system. 
(3)The Commissioner may authorise the importation of
replacement products prior to the temporary exportation of 
goods to be repaired. 
Provided that-
(a) exportation of goods shall be effected within a
period of two months from the date of entry of the
replacement products;
(b) security shall be provided to cover the amount of
the duties payable on the replacement products.
(4)Replacement products shall have the same tariff
classification, be of the same commercial quality and possess the 
same technical characteristics as the temporary export goods had 
the latter undergone the repair in question. 
(5)Where the temporary export goods have been used
before export, the replacement products must also have been 
used and may not be new products. 
185. (1) Goods that are re-imported shall be entitled to re­
entry free of import duties and to a refund of any duties paid on 
exportation. 
194 G/VAL/N/1/BDI/1
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East African Community Cus toms Management [Rev. 2009 
Provided that-
(a) the goods have not undergone any manufacturing,
processing or repairs;
(b) the re-imported goods can be identified by an
officer as the goods that were exported;
(c) any amount of duties or taxes chargeable as a
result of any repayment or remission of, or
conditional relief of any duties or any other
amounts granted on exportation are paid;
(d) re-importation occurs within one year from the
time of exportation or such other period as may
be determined by the Commissioner.
(2)Subject to paragraph (b) of subsection (1) re­
importation of goods in the same state shall be allowed where 
part of the exported goods is re-imported. 
(3)The Commissioner shall not refuse the re­
importation of goods in the same state on the grounds that the 
goods have been used or damaged, or have deteriorated. 
186. (1) The Commissioner shall, where goods are for
outward processing, fix or agree to the rate of yield of the 
operation by reference to the actual conditions made under 
which it is effected. 
(2)Upon fixing or agreeing to that rate, the description,
quality and quantity of the various compensating products shall 
be specified. 
(3)In fixing the rate of yield account may be taken of
losses resulting from the nature of the goods used such as 
evaporation or drying out of the goods. 
PART XVI 
APPLICATION OF INFORMATION TECHNOLOGY. 
187. Subject to such conditions as the Commissioner shall
prescribe, customs formalities or procedures may be carried out 
by use of information technology. 
195 Rate of 
yield in 
outward 
processing. 
Customs 
fonnalities 
maybe 
carried out 
by 
information 
technology. G/VAL/N/1/BDI/1
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East African Community Customs Management Users of the 
Customs 
computerised 
system. 
Access to 
Customs 
computerised 
systems. 
Cancellation 
of 
registration 
of registered 
user. 
Unauthorised 
access to or 
improper 
use of 
Customs 
computerised 
system. [Rev. 2009 
188. A person who wishes to be registered as a user of a
Customs computerised system may apply in writing to the 
Commissioner who may-
(a)grant the application subject to such conditions as
he or she may impose; or
(b) reject the application.
189. A person shall not access, transm it to, or receive
information from, a Customs computerised system unless that 
person is a registered user of the system. 
190. Where at any time the Commissioner is satisfied that a
person who is a registered user of a Customs computerised 
system has-
(a)failed to comply with a condition of registration
imposed by the Commissioner under section 188
of this Act;
(b) failed to comply with, or has acted in
contravention of, any conditions under the
regulations; or
(c) been convicted of an offence under this Act
relating to improper access to or interference with
a Customs computerised system, the
Commissioner may cancel the registration of that
user.
191. (1) A person commits an offence if he or she-
(a)knowingly and without lawful authority by any
means gains access to or attempts to gain access
to any Customs computerised system; or
(b) having lawful access to any Customs
computerised system, knowingly uses or
discloses information obtained from such a
computer system for a purpose that is not
authorised; or
196 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
(c) knowing that he or she is not authorised to do so,
receives information obtained from any Customs
computerised system, and uses, discloses,
publishes, or otherwise disseminates such
information.
(2)A person who commits an offence under subsection
(1)shall be liable on conviction-
(a) in the case of an individual, to imprisonment for
a term not exceeding two years or to a fine not
exceeding five thousand dollars; or
(b) in the case of a body corporate, to a fine not
exceeding twenty five thousand dollars.
192. A person commits an offence if he or she knowingly-
(a) falsifies any record or information stored in any
customs computerised system; or
(b) damages or impairs any customs computerised
system; or
(c) damages or impairs any duplicate tape or disc or
other medium on which any information obtained
from a Customs computerised system is held or
stored otherwise than with the permission of the
Commissioner; and shall be liable on conviction
to imprisonment for a term not exceeding three
years or to a fine not exceeding ten thousand
dollars.
PART XVII 
OFFENCES, PENALTIES, FORFEITURES AND SEIZURES 
193. A person who conspires with another person or persons
to contravene any of the provisions of this Act commits an 
offence and shall be liable on conviction to imprisonment for a 
term not exceeding five years. 
197 Interference 
with 
Customs 
computerise 
d system. 
Conspiring 
to 
contravene 
provisions 
of this Act. G/VAL/N/1/BDI/1
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East African Community Customs Management Offences 
with 
violence, 
etc. 194. ( 1) A person who-[Rev. 2009 
( a) maliciously shoots at any aircra ft, vessel or
vehicle in the service of the Customs; or
(b) maliciously shoots at, maims or wounds any
officer while in the execution of his or her duty;
or
(c) commits with violence any of the offences
referred to in subsection (4), commits an offence
and shall be liable on conviction to imprisonment
for a term not exceeding twenty years.
(2)A person who-
( a) while committing an offence under this Act is
armed with any firearm or other offensive
weapon; or
(b) while being so armed, is found with any goods
liable to forfeiture under this Act, commits an
offence and shall be liable on conviction to
imprisonment for a term not exceeding ten years.
(3)A person who-
( a) while committing an offence under this Act is
disguised in any way; or
(b) while being so disguised, is found with any goods
liable to forfeiture under this Act, commits an
offence and shall be liable on conviction to
imprisonment for a term not exceeding three
years.
(4) A person who-
( a) staves, breaks, destroys or throws overboard ,from
any aircraft, vessel or vehicle any goods for the
purpose of preventing the seizure of the goods; or
198 G/VAL/N/1/BDI/1
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East African Community Customs M anagement [Rev. 2009 
(b) rescues, staves, breaks, destroys, or throws
overboard from any aircraft, vessel or vehicle any
goods for the purpose of preventing the securing
of such goods after they have been seized; or
( c) rescues any person arrested for any offence under
the Act; or
( d) in any way obstructs any officer in the execution
of his or her duty, commits an offence.
(5)For the purposes of this section, the expression
"violence" means any criminal force or harm to any person, or 
any criminal mischief to any propert y, or any threat or offer of 
such force, harm or mischief, or the carrying or use of any 
dangerous or offensive weapon in such manner that terror is 
likely to be caused to any person, or such conduct as is likely to 
cause in any person a reasonab le apprehension of criminal force, 
harm or mischief, to them or to their property. 
195. A person who wilfully removes any customs seal from
any ship, aircraft, vehicle, train or package without the authority 
of a proper officer or in circumstances contrary to the regulations 
or who wilfully alters, defaces, obliterates or imitates, any mark 
placed by an officer on any package commits an offence and 
shall be liable on conviction to imprisonment for a term not 
exceeding three years or to a fine not exceeding two thousand 
five hundred dollars or to both. 
196. A person who by any means procures or induces, or
authorises another person to procure or induce, any other person 
to commit or assist in the commission of any offence under this 
Act, commits an offence and shall be liable on conviction to 
imprisonment for a term not exceeding one year. 
197. (1) A person who, with intent to obstruct any officer in
the execution of his or her duty, warns, or does any act for the 
purpose of warning, any other person engaged in the commission 
of an offence under this Act, whether or not such other person is 
in a position to take advantage of such warning or act, commits 
an offence and shall be liable on conviction to imprisonment for 
a term not exceeding two years or to a fine not exceeding two 
thousand five hundred dollars or to both. 
199 Removing 
or defacing 
Customs 
seals. 
Inducing 
another to 
commit 
offence. 
Offence to 
warn 
offender. G/VAL/N/1/BDI/1
- 123 -
East African Community Customs Management Offence to 
assume 
character of 
officer. 
Master of 
vessel, etc., 
used for 
smuggling 
commits an 
offence. [Rev. 2009 
(2)Where any person is charged with an offence under
this section, the burden of proving that anything done by him or 
her was not done with intent shall lie upon that person. 
(3)A person may prevent any other person from giving
any warning and for that purpose may enter upon any land and 
shall not be liable to any legal proceedings. 
198. A person, not being an officer, who takes or assumes the
name, designation, character or appearance of an officer for the 
purpose of-
(a)obtaining admission to any aircraft, vessel,
vehicle, premises or place; or
(b) doing or procuring to be done any act which he or
she would not be entitled to do or procures to be
done on his or her own authority; or
(c) doing any unlawful act,
commits an offence and shall be liable on conviction to 
imprisonment for a term not exceeding three years in addition to 
any other punishment to which he or she may be liable for the 
commission of any unlawful act. 
199. A master of any aircraft or vessel, and any person in
charge of a vehicle, which is within a Partner State and-
(a)which has any secret or disguised place adapted
for concealing goods, or any device adapted for
smuggling goods; or
(b) which has in it, or in any manner attached to it, or
which is conveying, or has conveyed in any
manner, any goods imported, or carried
coastwise, or intended for exportation, contrary to
this Act; or
(c) from or in which any part of the cargo of such
aircraft, vessel or vehicle has been thrown
overboard, destroyed or staved, in order to
prevent seizure,
200 G/VAL/N/1/BDI/1
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East African C omm unity Customs Management [Rev. 2009 
commits an offence and shall be liable--
(i) in the case of the master of a vessel of less
than two hundred and fifty tons register, to
a fine not exceeding seven thousand dollars
and any vessel and goods in respect of
which such offence has been committed
shall be liable to forfeiture;
(ii) in the case of the master of an aircraft or
vessel of two hundred and fifty tons
register or more, to a fine not exceeding ten
thousand dollars ; and the aircraft or vessel
in respect of which such offence has been
committed may be seized and detained
until the fine is paid or security given, and
any goods in respect of which such offence
has been committed shall be liable to
forfeiture;
(iii) in the case of the person in charge of a
vehicle, to a fine not exceeding five
thousand dollars and the vehicle and goods
in respect of which such offence has been
committed shall be liable to forfeiture.
200. A person who-
(a) imports or carries coastwise-Offence s related to 
prohibited, 
restricted, 
and 
uncustomed 
(i) any prohibited goods, whether or not the goods.
goods are unloaded; or
(ii) any restricted goods contrary to any
condition regulating the impo rtation or
carriage coastwise of such goods, whether
or not the goods are unloaded;
(b) unloads after importation or carriage coastwise-
(i) any prohibited goods; or
201 G/VAL/N/1/BDI/1
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East African Community Customs Management Payment of 
duty in 
addition to 
fine. [Rev. 2009 
(ii) any restricted goods which have been
imported or carried coastwise contrary to
any condition regulating such importation
or carriage coastwise;
(c) exports, carries coastwise, or puts on board any
aircraft, vehicle or vessel, or brings to any
Customs airport, Customs area, or place, to be put
on board, for exportation or for use as stores or
for carriage coastwise-
(i) any prohibited goods; or
(ii) any restricted goods contrary to any
condition regulating the exportation, use as
stores, or carriage coastwise, of such
goods;
(d)acquires, has in his or her possession, keeps or
conceals, or procures to be kept or concealed, any
goods which he or she know s, or ought 
reasonably to have known, to be 
(i) prohibited goods; or
(ii) restricted goods which have been imported
or carried coastwise contrary to any
condition regulating such importation or
carriage coastwise; or
(iii) uncustomed goods,
commits an offence and shall be liable on conv1ct10n to 
imprisonment for a term not exceeding five years or to a fine 
equal to fifty percent of the dutiable value of the goods involved, 
or both. 
201. Where on conviction for an offence under this Act, a
person is liable to pay a fine, that person shall, unless the goods 
are prohibited goods or are ordered to be forfeited under this Act, 
pay duty on the goods in addition to the fine. 
202 G/VAL/N/1/BDI/1
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East Afr ican Community Customs M anagement [Rev. 2009 
202. A person who imports or exports any goods­
(a) which are concealed in any way; 
(b) which are packed in any package, whether or not
together with other goods in a manner likely to
deceive any officer;
(c) which are contained in any package of which the
entry or application for shipment does not
correspond with such goods,
commits an offence and shall be liable on conviction to 
impris onment for a term not exceeding five years or to a fine 
equal to fifty percent of the value of the goods involved. 
203. A person who, in any matter relating to the Customs-
(a) makes any entry which is false or incorrect in any
particular, or
(b) makes or causes to be made any declaration,
certificate, application, or other document, which
is false or incorrect in any particular; or
(c) when required in accordance with this Act to
answer any question put to him or her by an officer,
refuses to answer such question or makes any false
or incorrect statement in reply thereto; or
(d) obtains any drawback, rebate, remission, or
refund, or duty which to his or her knowledge he
or she is not entitled to obtain; or
(e) in any way is knowingly concerned in any
fraudulent evasion of the payment of any duty; or
if) except by authority moves, alters, or in any way
interferes with any goods subject to Customs
control; or
(g) brings into a Partner State, or has in his or her
possession, without lawful excuse any blank or
incomplete invoice, bill head, or other similar
document, capable of being filled up and used as
an invoice for imported goods; or
203 Offence to 
import or 
export 
concealed 
goods. 
Offence to 
make or use 
false 
documents. G/VAL/N/1/BDI/1
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East African C ommunity Custo ms Ma nagement Offence to 
refuse to 
produce 
documents, 
etc. 
Offence to 
interfere 
with 
Customs 
gear. 
Uncustomed 
goods found 
to be 
reported. 
Goods 
offered on 
pretence of 
being 
smuggled. 
Aiders, 
abettors. 
etc. [Rev. 2009 
(h) counterfeits or in any way falsifies, or knowingly
uses when counterfeited or in any way falsified,
any documents required or issued by, or used for
the purpose of, the Customs,
commits an offence and shall be liable on conviction to 
imprisonment for a term not exceeding three years or to a fine 
not exceeding ten thousand dollars. 
204. A person who, when required in accordance with this
Act-
(a) to produce any book, documen t, or other thing, in
his or her possession or under his or her control;
or
(b) to perform any act, refuses or fails to do so;
commits an offence. 
205. A person who cuts away, casts adrift, destroys,
damages, defaces, or in any way interferes with, any aircraft, 
vessel, vehicle, buoy, anchor, chain, rope, mark, or other thing 
used for the purposes of the Customs commits an offence and 
shall be liable on conviction to a fine not exceeding two 
thousand five hundred dollars. 
206. A person who, on finding any uncustomed goods on
land or floating upon, or sunk in, the sea, fails to report such 
discovery to the nearest officer commits an offence and shall be 
liable to a fine not exceeding two thousand five hundred dollars 
and any goods in respect of which such offence has been 
committed shall be liable to forfeiture. 
207. Where any goods are offered for sale under the pretence
that they are uncustomed goods, then such goods whether or not 
they are in fact uncustomed, shall be liable to forfeiture. 
208. A person who aids, abets, counsels or procures the
commission of an offence under this Act shall be deemed to have 
committed such offence and shall be liable to the penalty 
prescribed for such offence under this Act. 
204 G/VAL/N/1/BDI/1
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East African Communi ty Customs M anagement [Rev. 2009 East African Community Customs Management 
209. (1) A person who commits an offence under this Act for
which no specific penalty is provided shall be liable to a fine not 
exceed ing five thousand dollars. 
(2)Where, on conviction for an offence under this Act,
a person becomes liable to a fine not exceeding a specified 
amount, the court may impose a fine not exceeding three times 
the value of any goods in respect of which the offence was 
committed or the specified amount, whichever is the greater; and 
for the purpose of determining the value of those goods, the 
Commissioner shall cause the goods to be appraised by the 
proper officer who shall appraise the goods according to section 
122, and no regard shall be had to any damage or injury 
sustained by such goods. 
(3)A certificate of the appraised value given under the
hand of the Commissioner, shall be prima Jacie evidence of the 
value of those goods. 
210. In addition to any other circumstances in which goods
are liable to forfeiture under this Act, the following goods shall 
be liable to forfeiture-
(a) any prohi bited goods;
(b) any restricted goods which are dealt with contrary
to any condition regulating their importation,
exportation or carriage coastwise;
(c) any uncustomed goods;
(d)any goods which are imported, expo rted or
transferred, concealed in any manner, or packed
in any package, whether with or without other
goods in a manner appearing to be intended to
deceive any officer;
(e) any goods which are imported, expo rted or
transferred contained in any package of which the
entry, application for shipment, or application to
unload does not correspond with such goods;
205 General 
penalty. 
Goods 
liable to 
forfeiture. G/VAL/N/1/BDI/1 
- 129 -Vessels, 
etc., liable 
to 
forfeiture. 
Provisions 
relating to 
goods liable 
to 
forfeiture. [Rev. 2009 
(f) any goods subject to Customs control which are
moved, altered, or in any way interfered with,
except with the authority of any officer;
(g)any goods in respect of which, in any matter
relating to the Customs, any entry, declaration,
certificate, application or other document, answer,
statement or representation, which is knowingly
false or knowingly incorrect in any particular has
been delivered, made or produced; and
(h) any goods in respect of which any drawback,
rebate, remission or refund of duty has been
unlawfully obtained.
211. (1) A vessel of less than two hundred and fifty tons
register, and any vehicle, animal, or other thing, made use of in 
the importation, landing, removal, conveyance, exportation, or 
carriage coastwise, of any goods liable to forfeiture under this 
Act shall itself be liable to forfeiture. 
(2)An aircraft or any vessel of two hundred and fifty
tons register or more made use of in the importation, landing, 
removal, conveyance, exportation, or carriage coastwise, of any 
goods liable to forfeiture under this Act shall not itself be liable 
to forfeiture but the master of any such aircraft or vessel commits 
an offence and shall be liable to a fine not exceeding ten 
thousand dollars; and such aircraft or vessel may be seized and 
detained until the fine is paid or security given. 
(3)Where any vessel, vehicle, animal, or other thing, is
liable to forfeiture under this Act, then the tackle, apparel, 
furniture, and all other gear, used in connection therewith shall 
also be liable to forfeiture. 
212. (1) Where any goods are liable to forfeiture under this
Act, then the package in which such goods are, and all the 
contents of such package, shall also be liable to forfeiture. 
(2)Where any goods which are prohibited goods or
restricted goods have been shipped for importation without 
knowledge by the shipper of the prohibition or restriction and 
before, in the opinion of the Commissioner, the expiration of a 
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reasonable time for such information to be available at the port 
of shipment, then, notwithstanding this Act, the goods shall not 
on importation be liable to forfeiture but shall be re-exported, or 
otherwise disposed of, in such manner as the Commissioner may 
determ ine; and pending the re-exportation or disposal of the 
goods shall be rnbject to Customs control. 
213. (1) An officer or a police officer or an authorised public
officer may seize and detain any aircraft , vessel, vehicle, goods, 
animal or other thing liable to forfeiture under this Act or which 
he or she has reasonable ground to believe is liable to forfeiture; 
and that aircraft, vessel, vehicle, goods animals or other thing 
may be seized and detained regardless of the fact that any 
prosecution for an offence under this Act which renders that 
thing liable to forfeiture has been, or is about to be instituted. 
(2)Where an aircraft, vessel, vehicle, goods, animal or
other thing is seized and detained under this Act by a person 
other than a proper officer, the aircraft, vessel, vehicle, goods, 
animal or other thing seized and detained under this Act shall be 
delivered with full written particulars to the nearest Customs 
office or to such other place of security as the proper officer may 
consider appropriate; 
(3)Where delivery of an aircraft, vessel, vehicle, goods,
animal or other thing is not practical under subsection (2), notice 
in writing shall be given to the Commissioner at the nearest 
Customs office, of the seizure and detention, with full particulars 
of the aircraft, vessel, vehicle, goods, animal or thing seized and 
detained. 
(4)Where a person seizing and detaining a thing liable
to forfeiture under this Act is a police officer and that thing is or 
may be required for use in connection with any court 
proceedings to be brought otherwise than under this Act, the 
police officer may, subject to subsection (5) keep that thing in the 
custody of the police until those proceedings are completed or 
until it is decided that no proceedings shall be instituted. 
(5)Where a thing seized is retained in the custody of the
police under subsection ( 4) the following provisions shall apply-
207 Power to 
seize goods 
liable to 
forfeiture, 
etc. G/VAL/N/1/BDI/1
- 131 -Procedure 
on seizure. [Rev. 2009 
(a) the police officer shall give notice in writing of
the seizure and detention, and the intention to
retain the thing in the custody of the police,
together with full particulars of the thing, to the
nearest Customs office;
(b) an officer shall be permitted to examine that thing
and take account at any time while it remains in
the custody of the police;
(c) where the court orders the release of that thing the
Commissioner shall assess and collect any duty
payable on that thing prior to restoration of the
thing to the owner.
(6)Where a person, not being a proper officer, seizes
and detains or has custody of the thing seized and detained, fails 
to comply with the requirements of this section or with any 
direction of the Commissioner, he or she commits an offence and 
shall be liable on conviction to imprisonment for a term not 
exceeding three years or to a fine not exceeding two thousand 
dollars or to both. 
(7)The Commissioner may, at any time prior to the
commencement of any proceedings relating to any aircraft, vessel, 
vehicle, goods, animal or other thing which had been seized under 
this Act, if he or she is satisfied that it was not liable to seizure, 
release and return it to the person from whom it was seized. 
214. (1) Where any thing has been seized under this Act, then,
unless such thing was seized in the presence of the owner of the 
thing, or, in the case of any aircraft or vessel, of the master thereof, 
the officer effecting the seizure shall, within one month of the 
seizure, give notice in writing of the seizure and of the reasons to the 
owner or, in the case of any aircraft or vessel, to the master: 
Provided that-
(a)notice of seizure shall not be given in any case
where any person has, within a period of one 
month, been prosecuted for the offence by reason of 
which the thing has been seized, or the offence has 
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East African Community Customs Management [Rev. 2009 East African Community Customs Management 
been compounded under Part XVill, and if, after 
any notice has been given but before condemnation 
of the thing in accordance with this Act-
( i) any such prosecution is brought, then such
thing shall be dealt with in accordance with
section 215 as if such notice had been given;
(ii) the offence is so compounded, then such thing
shall be dealt with in accordance with Part
xvm as if no such notice had been given;
(b) where any such thing has been seized in the
presence of any person coming within the
definition of owner for the purposes of this Act,
then it shall not be necessary for the officer
effecting the seizure to give notice to any other
person coming within such definition;
(c) a notice given to any person coming within such
definition of owner shall be deemed to be notice to
all other persons coming within such definition;
(d) where a person coming within such definition of
owner is not known, then it shall not be necessary
for the officer effecting the seizure to give notice
to any person.
(2)Where any goods which are of a perishable nature or
are animals are seized, the Commissioner may direct that such 
goods shall be sold forthwith, either by public auction or by 
private treaty, and that the proceeds of the sale shall be retained 
and dealt with as if they were the seized goods. 
(3)Where any thing liable to forfeiture under this Act
has been seized, then-
(a) if any person is being prosecuted for the offence
by reason of which the thing was seized, the thing
shall be detained until the determination of such
prosecution and dealt with in accordance with
section 215;
209 G/VAL/N/1/BDI/1
- 133 -Effect of 
conviction, 
etc. on 
things liable 
to 
forfeiture. [Rev. 2009 
(b) in any other case, the thing shall be detained until
one month after the date of the seizure, or the date
of any notice given under subsection (1), as the case
may be; and if a claim is not made as provided in
subsection (4) within a period of one month, such
thing shall be deemed to be condemned.
( 4)Where any thing liable to forfeiture under this Act
has been seized, then, subject to subsection (1) (a) and 
subsection (3). 
(a)the owner may, within one month of the date of the
seizure or the date of any notice given under 
subsection (1), as the case may be, by notice in 
writing to the Commissioner claim such thing. 
(5)Where any notice of claim has been given in
accordance with subsection ( 4 ), then the thing seized shall be 
detained by the Commissioner to be dealt with in accordance 
with this Act. 
(6)The Commissi oner may permit such thing to be
delivered to the person making a claim, in this Part referred to as 
the claimant under subsection (4), subject to the claimant giving 
security for the payment of the value of the thing, as determined 
by the Commissioner in the event of condemnat ion of the thing. 
215. (1) Where any person is prosecuted for an offence under
this Act and any thing is liable to forfeiture by reason of the 
commission of the offence, then the conviction of the person of 
the offence shall, without further order, have effect as the 
condemnation of the thing. 
(2)Where any person is prosecuted for an offence under
this Act and any thing is liable to forfeiture by reason of the 
commission of such offence, then, on the acquittal of such 
person, the court may order the thing either-
(a)to be released to the person from whom it was seized
or to the owner thereof; or 
(b)to be condemned.
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East African Community Customs Management [Rev. 2009 
216. (1) Where any notice of claim has been given to the
Commissioner in accordance with section 214, the 
Commissi oner may, within a period of two months from the 
receipt of such claim, either-
( a)by notice in writing to the claimant, require the
claimant to institute proceedings for the recovery
of such thing within two months of the date of 
such notice; or 
(b)himself or hersel f institute proceedings for the
condemna tion of such thing.
(2)Where the Commissioner fails within the period of
two months either to require the claimant to institute 
proceedings, or the Commissioner fails to institute proceedings, 
in accordance with subsection (1), then such thing shall be 
released to the claimant: 
Provided that if the thing is prohibited goods or 
restricted goods which has been imported, or carried coastwise 
or attempted to be exported in contravention of this Act, the thing 
shall not be released to the claimant but may be disposed of in 
such manner as the Commissioner may direct. 
(3)Where the Commissioner has, in accordance with
subsection (1), required the claimant to institute proceedings 
within the period of two months and the claimant has failed to do 
so, then on the expiration of the period the thing shall be 
condemned and shall be forfeited and may be sold or otherwise 
disposed of in such manner as the Commissioner may direct. 
(4)Where any proceedings have been instituted in
accordance with this section, then-
(a)if the court is satisfied that a thing was liable to forfeiture
under this Act, the thing shall be condemned; 
(b)if the court is not so satisfied, the thing shall be
released to the claimant: 
Provided that the court shall not release the thing to the 
claimant unless it is satisfied that the claimant is the owner or, by 
reason of any interest in the thing, is entitled to the possession 
thereof and if the court is not so satisfied, the thing shall be 
condemned as if no claim had been made. 
211 Procedure 
after notice 
of claim. G/VAL/N/1/BDI/1
- 135 -
East A frican Community Cust oms Management Provisions 
relating to 
condemnati 
on. 
Restoration 
of seizures. 
Power of 
Commiss­
ioner to 
compound 
offence. [Rev. 2009 
217. (1) Where any thing has been seized under this Act, as
being liable to forfeiture, then the condemnation of the thing 
shall in no way be affected by the fact that any owner of the thing 
was in no way concerned with the act which rendered the thing 
liable to forfeiture. 
(2)Where any thing is condemned under this Act, then­
(a) subject to section 218, the thing shall be forfeited 
and may be sold, destroyed, or otherwise 
disposed of in such manner as the Commissioner 
may deem fit; 
(b)the condemnation of the thing shall have effect as
from the date when the liability to forfeiture 
arose; 
(c)the condemnation shall, subject to any appeal in any
proceedings which resulted in the condemnation 
be final and, save as provided in section 218, no 
application or proceedings for restoration or in 
detinue by any person shall lie. 
218. Where any thing has been seized under this Act then the
Council may, whether or not the thing has been condemned, 
direct that that thing be released and restored to the person from 
whom it was seized or to the owner, upon such conditions as the 
Council may deem fit. 
PART XVII 
SETTLEMENT OF CASES BY THE COMMISSIONER 
219. (1) The Commissioner may, where he or she is satisfied
that any person has committed an offence under this Act in respect 
of which a fine is provided or in respect of which any thing is liable 
to forfeiture, compound the offence and may order such person to 
pay a sum of money, not exceeding the amount of the fine to which 
the person would have been liable if he or she had been prosecuted 
and convicted for the offence, as the Commissioner may deem fit; 
and the Commissioner may order any thing liable to forfeiture in 
connection with the offence to be condemned. 
(2)The Commissioner shall not exercise his or her powers
under subsection (1) unless the person admits in a prescribed form 
that he or she has committed the offence and requests the 
Commissioner to deal with such offence under this section. 
212 G/VAL/N/1/BDI/1
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East Afric an Community Customs Management [Rev. 2009 
(3)Where the Commissioner makes any order under
this section-
(a)the order shall be put into writing and shall have
attached to it the request of the person to the 
Commissioner to deal with the matter; 
(b)the order shall specify the offence which the person
committed and the penalty imposed by the 
Commissioner; 
(c)a copy of the order shall be given to the person if he
or she so requests; 
(d)the person shall not be liable to any further
prosecution in respect of the offence; and if any
prosecution is brought it shall be a good defence 
for the person to prove that the offence with 
which he or she is charged has been compounded 
under this section; and 
(e)the order shall be final and shall not be subject to
appeal and may be enforced in the same manner 
as a decree or order of the High Court. 
PART XIX 
LEGAL PROCEEDINGS 
220. (1) Without prejudice to the powers of any other court
of competent jurisdiction, a prosecution for an offence under this 
Act may be heard and determined before a subordinate court; 
and where any such court hears and determines the prosecution 
it shall have jurisdiction to impose any fine or any sentence of 
imprisonment which may be imposed under this Act on a person 
convicted of the offence: 
Provided that all proceedings of civil nature shall be 
filed and determined in accordance with the provisions of the 
relevant procedural legislation in the Partner State. 
(2)Without prejudice to the powers of any other court
of competent jurisdiction, any proceedings under Part XVII 
relating to any claim to any thing which has been seized under 
this Act may be heard and determined, without limit of amount, 
in civil proceedings before a subordinate court. 
213 Proceedings 
triable in a 
subordinate 
court. G/VAL/N/1/BDI/1
- 137 -
East Afri can Community Custo ms Management Action by 
or against 
the 
Commiss­
ioner. 
Limitation 
of 
proceedings. 
Provisions 
relating to 
proof, etc., 
in 
proceedings. [Rev. 2009 
(3)Save where otherwise expressly provided, any
person brought before a court for any offence under this Act shall 
be dealt with in accordance with the laws relating to criminal 
procedure of a Partner State in which the court is situate. 
221. (1) Where under this Act any proceedings may be
brought by or against the Commissioner, the Commissioner may 
sue or be sued in the name of the Commissioner and may for all 
purposes be described by that name; and, notwithstanding that 
any such action may lie in t01t, the Commissioner shall be 
responsible for the acts and defaults of any officer as if such 
officer were his or her servant or agent: 
Provided that nothing herein contained shall confer any 
right of action against the Commissioner in his or her 
representative capacity, whether in contract or in tort. 
(2)Where under this Act any proceedings are brought by
or against the Commissioner in his or her representative capacity, 
then costs may be awarded to or against the Commissioner. 
(3)Where under this Act any proceedings are brought
by or against the Commissioner in his or her represen tative 
capacity and-
(a) any sums or costs are recovered by the
Commissioner, the sums or costs shall be credited
to the Customs revenue;
(b)any damages or costs are ordered to be paid by the
Commissioner, the damages or costs shall be paid 
out of the monies appropriated for administration 
of customs in a Partner State and the 
Commissioner shall not be personally liable. 
222. Proceedings for an offence under this Act may be
commenced, and anything liable to forfeiture under this Act may 
be seized, within five years of the date of the offence. 
223. In any proceedings under this Act-
(a)the onus of proving the place of origin of any goods
or the payment of the proper duties, or the lawful 
importation, landing, removal, conveyance, 
exportation, carriage coast- wise, or transfer, of 
any goods shall be on the person prose cuted or 
claiming anything seized under this Act; 
214 G/VAL/N/1/BDI/1
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East A frican  Community Customs Management [Rev. 2009 
(b)the averment by the Commissioner-
(i)that any person is or was an officer or is or was
employed in the prevention of smuggling; 
(ii) that any goods were staved, broken, destroyed,
or thrown overboard, or were so staved, 
broken, destroyed or thrown overboard for 
the purpose of preventing the seizure or the 
securing of the goods after seizure; 
(iii)that any act was done within the limits of any
port or at, in, or over, any part of a Partner
State; 
(iv)that the Commissioner, or proper officer is or
is not satisfied as to any matter as to which 
it is required to be satisfied under this Act; 
(v)that the Commissioner has directed or
requested any proceedings under this Act
to be instituted, 
shall be prima facie evidence of such fact; 
(c)a certificate purporting to be signed by the Government
Analyst, the Government Chemist or any designated 
laboratory of any Partner State shall be admissible in 
evidence and shall be prima facie evidence of the 
matters recorded in the certificate; 
(d)the production of any document purporting to be
signed or issued by the Council, the 
Commissioner, or any person in the service of the 
Customs or the Government of any Partner State, 
shall be prima facie evidence that such document 
was so signed or issued; 
(e)a copy, certified under the hand of the responsible
officer of any declaration in any book or 
document required to be kept for the purposes of 
the Customs laws shall be admissible in evidence 
and shall be prima facie evidence of such 
declaration and of the matters recorded in the 
book or document; 
215 G/VAL/N/1/BDI/1
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East African Community Customs Managemen t Provisions 
relating to 
penalties for 
offences. [Rev. 2009 
(j) any certificate, official report or other document 
purporting to be certified under the hand and seal 
or stamp of the office of a principal officer of 
Customs or of any other competent authority in a 
foreign country and produced by the 
Commissioner shall be admissible in evidence 
and shall be prima facie evidence of the matters 
recorded therein; 
(g)a certificate or a copy of a document or publication
purport- ing to be signed or issued by or under the 
authority of the Customs Co-o peration Council 
and produced by the Commissioner shall be 
admissible in evidence and shall be prima facie 
evidence of the matters contained therein; 
(h)a certificate or a copy of a document or publication
purporting to be signed or issued by or under the 
authority of the Directorate of Customs and 
produced by the Commissioner shall be 
admissible in evidence and shall be prima facie 
evidence of the matters contained therein; 
(i)any certificate or copy of a document purporting to
be signed or issued by or under the authority of 
any institution, organisation or firm recognised 
and authorised and by the Government under any 
agreement and produced by the Commissioner 
shall be admissible in evidence and shall be 
evidence of the matters contained therein; 
(j)an officer shall be deemed to be a competent witness
notwithstanding that such officer is entitled to 
any reward; 
(k)the fact that security has been given by bond or
otherwise for the payment of any or for the 
compliance with any condition in respect of the non­
payment of which or non-compliance with which the 
proceedings are brought shall not be a defence. 
224. (1) Where any court imposes on a person a fine for an
offence under this Act in relation to which an altemati ve of 
imprisonment is not specified, then the court may order that 
person, in default of payment of the fine, to be imprisoned for a 
term not exceeding-
216 G/VAL/N/1/BDI/1
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(a)six months, where the fine imposed does not exceed
one thousand dollars; 
(b)twelve months, where the fine imposed exceeds one
thousand dollars. 
(2)Where any person is convicted of an offence under
this Act involving intent to defraud, then the maximum fine 
which may be imposed on such person shall be double that 
otherwise provided under this Act. 
(3)Where any person is convicted of an offence under
this Act and is liable to a fine of five hundred dollars or more and 
the person has previously been convicted of an offence under 
this Act or has previously been ordered to pay any sum of money 
under Part XVIII and the order has been enforced by any court, 
then the court before which the person is so convicted may order 
the person to be imprisoned for any term not exceeding three 
years, or to pay the fine to which he or she is so liable, or to both 
imprisonment and fine. 
(4)Where any offence under this Act is committed by a
body corporate and it is proved that such offence has been 
committed with the consent or connivance of, or is attributable 
to any neglect on the part of, any director, manager , secretary, or 
similar officer, of the body corporate, or any person purporting 
to act in any such capacity, then he or she as well as the body 
corporate shall be deemed to have committed that offence and 
shall be liable to be proceeded against and punished accordingly . 
225. (1) A person charged with an offence under this Act may be
proceeded against, tried, and punished, in any place in which he or 
she may be in custody for that offence as if the offence had been 
committed in such place; and the offence shall for all purposes 
incidental to, or conse quential upon, the prosecution, trial, or 
punishment, thereof be deemed to have been committed in that place: 
Provided that nothing in this section shall preclude the 
prosecution, trial, and punishment, of the person in any place in 
which, but for the provisions of this section, the person might 
have been prosecuted, tried, and punished. 
(2)Notwithstanding subsection (1), a person charged
with an offence under this Act may apply to be tried in another 
place other than the place in which the offence was committed. 
217 Place of 
trial. G/VAL/N/1/BDI/1 
- 141 -Protection 
of 
witnesses. 
Reasonable 
grounds of 
defence in 
any action 
against 
officer. [Rev. 2009 
226. (1) It shall not be a requirement in any proceedings under
this Act to disclose the fact that any person received any 
information relating to any Customs matter, or the nature of the 
information, or the name of the person who gave that information. 
(2)An officer appearing as a witness in any proceedings
shall not be compelled to produce any confidential reports made 
or received by him or her in his or her official capacity or any 
confidential information received by him or her in that capacity. 
227. (1) Where any proceedings, whether by way of
prosecution or otherwise, are taken under this Act, and-
(a)the proceedings result in a determination in favour
of any person prosecuted, or in favour of any 
owner claiming any thing which has been seized; 
(b)the proceedings arise out of any act done, whether
by way of seizu re or otherwise, by any officer in 
the execution or intended execution of his or her 
duty under this Act; and 
(c)the court before which the proceedings are
determined finds that there were reasonable
grounds for such act, then the court shall, on 
request made by or on behalf of the officer, certify 
on the record; and a certified copy of the finding 
shall, on the request of the officer, be delivered to 
him or her and shall be admissible in evidence in 
any proceedings in proof of such finding. 
(2)An officer shall not be liable to any action or other
proceedings on account of any act in respect of which a court 
has, under subsection (1), found that there were reasonable 
grounds for such act. 
(3)Where any proceedings are brought against any
officer on account of any act done, whether by way of seizure or 
otherwise, in the execution. or intended execution of his or her 
duty under this Act and judgment is given against such officer, 
then, notwithstanding that in any proceedings referred to in 
subsection (1), a court has not found that there were reasonable 
grounds for such act, if the court before which proceedings are 
heard is satisfied that there were reasonable grounds for such act, 
the plaintiff shall be entitled to recover any thing seized, or the 
value of the thing, but shall not otherwise be entitled to any 
damages and no costs shall be awarded to either party. 
218 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
228. A proper officer may appear and prosecute in any
prosecution before a subordinate court for any offence under thi" 
Act. 
PART XX 
APPEALS 
229. (1) A person directly affected by the decision or
omission of the Commissioner or any other officer on matters 
relating to Customs shall within thirty days of the date of the 
decision or omission lodge an application for review of that 
decision or omission. 
(2)The application referred to under subsection (1)
shall be lodged with the Commissioner in writing statin g the 
grounds upon which it is lodged. 
(3)Where the Commissioner is satisfied that, owing to
absence from the Partner State, sickness or other reasonable 
cause, the person affected by the decision or omission of the 
Commissioner was unable to lodge an application within the 
time specified in subsection (1), and there has been no 
unreasonable delay by the person in lodging the applicatio n, the 
Commissioner may accept the application lodged after the time 
specified in subsection ( 1 ). 
(4) The Commissioner shall, within a period not
exceeding thirty days of the receipt of the application under 
subsection (2) and any further information the Commissioner 
may require from the person lodging the application, 
communicate his or her decision in writing to the person lodging 
the application stating reasons for the decision. 
(5)Where the Commissioner has not communicated his
or her decision to the person lodging the application for review 
within the time specified in subsection (4) the Commissioner 
shall be deemed to have made a decision to allow the application. 
(6)During the pendency of an application lodged under
this section the Commissioner may at the request of the person 
lodging the application release any goods in respect of which the 
application has been lodged to that person upon payment of duty 
as determined by the Commissioner or provis ion of sufficient 
security for the duty and for any penalty that may be payable as 
determined by the Commissioner. 
219 Power of 
officer to 
prosecute. 
Application 
for review 
to 
Commiss­
ioner. G/VAL/N/1/BDI/1
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East African Community Customs Management Appeals to 
tax appeals 
tribunal. 
Establish­
ment of tax 
appeals 
tribunal. 
Attendance 
of master 
before 
proper 
officer. 
Provisions 
relating to 
prescribed 
forms. East African Community Customs Management [Rev. 2009 
230. (1) A person dissatisfied with the decision of the
commissioner under section 229 may appeal to a tax appeals 
tribunal established in accorda nce with section 231. 
(2)A person intending to lodge an appeal under this
section shall lodge the appeal within forty-five days after being 
served with the decision, and shall serve a copy of the appeal on 
the Comm issioner. 
231. Subject to any law in force in the Partner States with
respect to tax appeals, each Partner State shall establish a tax 
appeals tribunal for the purpose of hearing appeals against the 
decisions of the Commissioner made under section 229. 
PART XXI 
MISCELLANEOUS PROVISIONS 
232. Where under the provisions of this Act, the master or
agent of any aircraft or vessel is required to answer any questions 
put to him or her by the proper officer, and the aircraft or vessel 
has not left its final position, anchorage, or berth, preparatory to 
leaving a Partner State, then the proper officer may require the 
master to attend before the proper officer at the office of the 
proper officer for the purpose of answering such questions: 
Provided that the master may, with the consent of the 
proper officer, depute a senior officer of the aircraft or vessel to 
attend at the office for such purpose. 
233. (1) Where the form of any entry, bond, or other
document, required or authorised for the purposes of this Act has 
been prescribed, then all the entries, bonds, or other documents, 
shall be in the prescribed form and shall contain all the 
prescribed particul ars. 
(2)Where any prescribed form contains, by way of note
or otherwise, a clear direction or indication of any requirement 
asto-
(a)the colour or size of the form;
(b)the number of copies of the form to be tendered;
(c)the nature or form of the infor mation to be furnished;
(d)any action to be taken by the person concerned, or
his or her agent, in the transaction in which the 
form is used; 
220 G/VAL/N/1/BDI/1 
- 144 -[Rev. 2009 East African Community Customs Management 
(e)the receipts to be signed by any person in proof of
the fact that the goods described in the form have 
been received for carriage or otherwise, 
the requirements indicated shall be deemed to have been 
prescribed. 
(3)The proper officer may require copies of any
prescribed form in addition to the numbers indicated on the form. 
234. (1) Where any document required or authorised for the
purposes of this Act contains any words not in the English 
language, the person producing or using such documents may be 
required to produce a correct English translation of such words. 
(2)Where any person is required to submit any form for
the purpose of this Act, the proper officer may require that 
person to submit as many copies as the proper officer may deem 
necessary. 
(3)Where the proper officer requires any document to
be produced for any goods which have been imported, exported, 
transferred, or declared in transit, the proper officer may require 
the document to be submitted in original and duplicate and the 
proper officer may retain the original. 
(4)Any person who fails to comply with a requirement
of the proper officer under this section commits an offence. 
235. ·(1) The proper officer may, within five years of the date
of importation, exportation or transfer or manufacture of any 
goods, require the owner of the goods or any person who is in 
possession of any documents relating to the goods-
(a)to produce all books, records and documents relating
in any way to the goods; and 
(b)to answer any question in relation to the goods; and
(c)to make· declaration with respect to the weight,
number, measure, strength, value, cost, selling 
price, origin, destination or place of transhipment 
of the goods, as the proper officer may deem fit. 
221 Provisions 
relating to 
all 
documents. 
Production 
of 
documents. G/VAL/N/1/BDI/1 
- 145 -Inspection 
or audit. [Rev. 2009 
(2)Where any owner fails to comply with any
requirement made by the proper officer under this section, the 
proper officer may refuse entry or delivery, or prevent 
exportation or transfer , of the goods, or may allow the entry, 
delivery, or exportation or trans fer, upon the deposit of such sum, 
pending the production of the books and documents, as the 
proper officer may deem fit; and any deposit made shall be 
forfeited and paid into the Customs revenue if the documents are 
not produced within three months, or such further time as the 
proper officer may permit from the date of the deposit. 
(3)Where any requirement made by the proper officer
under this section relates to goods which have already been 
delivered, exported, or transferred and the owner fails to comply 
with the requirement, the proper officer may refuse to allow the 
owner to take delivery, export or transfer any other goods. 
(4)The proper officer may retain any document
produced by any owner under the provisions of this section but 
such owner shall be entitled to a copy of the document certified 
under the hand of the responsible officer; and the certified copy 
shall be admissible in evidence in all courts and shall have equal 
validity with the original. 
(5)A person who fails to comply with any requirement
made under this section commits an offence. 
236. The Commissioner shall have the powers to-
(a)verify the accuracy of the entry of goods or
documents through examination of books,
records, computer stored information, business 
systems and all relevant customs documents, 
commercial documents and other data related to 
the goods; 
(b)question any person involved directly or indirectly in
the business, or any person in the possession of 
documents and data relevant to the goods or entry; 
(c)inspect the premises of the owner of the goods or
any other place of the person directly or indirectly 
involved in the operations; and 
(d)examine the goods where possible for the goods to
be produced. 
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East Africa n Community Customs Management [Rev. 2009 
237. (1) Where under this Act any declaration is required or
authorised to be made, the declaration may be made before any 
judge, magistrate, justice of the peace, notary public, or 
Commissioner for oaths, or before any officer authorised by the 
Commissioner for that purpose. 
(2)Where under this Act any document is required or
authorised to be signed in the presence of the Commissioner, 
where the document is signed in the presence of a witness who 
is approved by, ani:l whose signature is known to, the 
Commissioner or any other officer authorised by the 
Commissioner, the document shall be deemed for the purposes 
of this Act to have been signed in the presence of the 
Commissioner. 
238. Where any person requires a receipt for any money paid
and brought to account in respect of any entry, that person shall 
furnish the proper officer with an additional copy, marked as such, 
of the entry and the additional copy duly signed by the proper 
officer and acknowledging receipt of the money shall be given to 
that person and shall constitute the receip t for the pa yment. 
239. (1) Where under this Act any notice or other document
is required or authorised to be served on, or given or delivered 
to, the Commissioner or any other officer, the notice or other 
document may be served, given or delivered-
(a)by delivering it personally to the Commissioner;
(b)by leaving it at the office of the Commissioner;
(c)by sending it by post to the Commissioner; or
(d)by any other means of transmission of documents
provided for under Partner State legislation. 
240. Where under this Act any goods are required or
authorised to be-
( a)loaded, unloaded, or removed to any place for
security, examination, weighing, sorting, or any
other purpose, prior to deli very or, in the case of 
goods for export, to exportation, or in the case of 
goods to be transferred, to transfer, all such 
operations shall be performed by or at the 
expense of the owner of the goods; 
223 Provisions 
relating to 
declarations 
and 
signature. 
Receipts for 
payment on 
entry. 
Service of 
notices, etc. 
Provisions 
relating to 
loading, 
etc., of 
goods. G/VAL/N/1/BDI/1
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East African C ommu nity Customs M anagement Proper 
officer may 
take 
samples. 
Rewards. 
Auctioneers 
legislation 
to apply to 
sales. 
Licensing of 
vessel 
conveying 
goods 
subject to 
Cus,.or,15 
control. [Rev. 2009 
(b)unpacked, sorted, piled, or otherwise prepared for
examination, all such operations shall be 
performed by and at the expense of the owner of 
the goods and in such manner as the proper 
officer may require in order to enable the proper 
officer examine and take account of the goods. 
241. The proper officer may take sample� of any goods
subject to customs control for such purposes as the 
Commissioner may deem necessary; and any such samples shall 
be disposed of and accounted for in such manner as the 
Comm issioner may direct. 
242. The Commissioner may award to any person-
(a)who has arrested or has assisted in the arrest of any
other person under this Act such reward, as the 
Commissioner may deem fit on the conviction of 
such other person; 
(b)who has seized any goods or by whose aid any
goods are seized under this Act such reward, not 
exceed ing the value of the goods seized, as the 
Commissioner may deem fit; 
(c)who has provided information that has led to the
recovery of revenue, such a reward as the 
Commissioner may deem fit; 
(d)by whose aid any offence is compounded in
accordance with Part XVIII of this Act such
reward as the Commissioner may deem fit. 
243. Where any goods are sold under this Act, then the
provisions of any legislation of any of the Partner States relating 
to auctioneers shall apply to such sale. 
244. (1) The Commissioner may license any vessel of less
than two hundred and fifty tons or vehicle intended to be used for 
the conveyance of any goods subject to Customs control and any 
transpo1ter upon application made in such manner and upon 
payment of such fees, as may be prescribed. 
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(2)A person who, without the permission in writing of
the proper officer, uses any unlicensed vessel for the conveyance 
of any goods subject to Customs control, or uses any unlicensed 
vehicle for the conveyance of goods to which other legislation of 
any of the Partner States applies commits an offence and shall be 
liable to a fine not exceeding five thousand dollars. 
245. The provisions of this Act in relation to the importation
or exportation of goods, or to the arrival or departure of persons, 
by aircraft or vessels arriving from or proceeding to a foreign 
port shall apply, subject to any necessary adaptations or 
modifications, in like manner to the importation or exportation 
of goods or to the arrival or departure of persons, overland or by 
the inland waters of the Partner States. 
246. Where any aircraft or vessel under commission from
any foreign state arrives in a Partner State having on board.any 
goods other than stores for use in the aircraft or vessel-
(a)the aircraft or vessel may be boarded and searched
by the proper officer in the same manner as any 
other aircraft or vessel and the proper officer may 
cause the goods to be taken ashore and placed in 
a Customs warehouse; 
(b)the person in command of the aircraft or vessel
shall-
(i)deliver an account in writing of the goods and
of the quantity, marks, and names of the 
shippers and consignees of the goods; 
(ii)answer all questions put to him or her by the
proper officer in relation to the goods. 
247. Notwit hstanding anything contained in this Act, the
Commissioner may, in order to meet the exigencies of any 
special case-
( a)permit any goods to be loaded on to, or unloaded and
removed from, any aircraft or vessel on such 
days, at such times, at such places, and under 
such conditions, as the Commissioner may either 
generally or in any particular case direct; 
225 Application 
of Act to 
importation 
etc., 
overland. 
Provisions 
relating to 
commission 
ed vessels. 
Power of 
Commiss­
ioner in 
special 
cases, 
notices, etc. G/VAL/N/1/BDI/1 
- 149 -Re­
exportation, 
destruction 
and 
abandonme 
nt. 
Penalty for 
late 
payment. 
Exemption 
from 
liability. 
Regulations. [Rev. 2009 
(b)permit the entry of any goods, and the report or
clearance of any aircraft or vessel, in such form 
and manner, and by such person, as the 
Commissioner may either generally or in 
particular case direct. 
248. (1) Goods imported into a Partner State and are still
under Customs control, may be-
(a)re-exported from a Partner State;
(b)destroyed;
(c)abandoned.
(2)A person re-exporting goods under subsection (1)
shall comply with all necessary conditions and formalities as 
prescribed by the Commissioner including commercial policy 
measures. 
(3)Waste or scrap resulting from destruction shall be
subject to a customs procedure prescribed for imported goods. 
249. Where an amount of duty or other sum of money which
is due under this Act remains unpaid after the date upon which it 
is payable, an interest of two per cent per month or part of the 
month, of the unpaid amount shall be charged. 
250. The Commissioner, any officer or any authorised officer
shall not in his or her personal capacity be liable to any legal 
proceedings for acts done in good faith in accordance with this 
Act. 
251. (1) The Council may make regulations generally for
giving effect to the provisions of this Act and for the conduct of 
any business relating to Customs and, without prejudice to the 
generality of the foregoing, with respect to-
(a)the application of this Act to postal articles and the
powers of any officer in the service of the Post 
Office in relation to any goods imported, 
exported or transferred by post; 
(b)the conditions upon which goods may pass through
the Partner States in transit; 
226 G/VAL/N/1/BDI/1
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East African Community C ustoms Management [Rev. 2009 
(c)the fee to be paid for any licence issued under this Act;
(d)the rents and other charges to be paid in respect of
any goods warehoused or deposited in any 
Customs warehouse, Government warehouse, 
transit shed or Customs area; 
(e)the conditions under which goods may be transferred
between the Partner States; 
(f) the 'total or partial exemption from import duty for a 
limited period of any vehicle, or article of an 
every kind in actual use, brought into a Partner 
State by any person making a temp orary stay; 
(g)the transmission by post without prepayment of
postage of any return or declaration required or 
authorised under the provi sions of this Act; 
(h)the opera tions and management, of a preventive
service and terms and conditions of all officers in
such service; 
(i)the information to be supplied by the importer or
transferee, or any other person concerned with the 
importation or transfer of goods, for the purpose of 
the proper valuation, and the production of books of 
accounts or other documents relating to the purchase, 
impor tation or transfer, or sale of the goods; 
(j) the regulation and control of the conduct of business 
and operations of refineries and the manner in 
which petroleum products shall be distingu ished 
for the purposes of Customs control; 
(k)the use of information technology in customs
operations;
(l)the security to be given in accordance with section 107.
(2)Any regulations made under subsection (1) may
provide that any person contravening any of the provisions 
thereof commits an offence and may provide penalty therefor. 
(3)The Council may, with the approval of the East
African Legislative Assembly, make regulations to adjust any 
penalty or fine prescribed under this Act. 
227 G/VAL/N/1/BDI/1
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East African Community C ustoms Manage ment Savings and 
transitional 
prov isions. [Rev. 2009 
252. (1) The provisions of the Partner States' Customs laws
in force at the commencement of this Act and all regulations, 
warrants and acts of the Commi ssioners under the Partner States' 
Customs laws shall continue in force and apply to 
(a) the payment of duty payable before the
commencement of this Act;
(b)the assessment of and payment of any duty assessed
or payable before the commencement of this Act, 
as if this Act had not been passed. 
(2)Where security was given for the doing of any act or
for the protection of revenue or for an obligation to pay duty, 
whether by bond or otherwise, in the Partner States' under the 
Customs laws in force a the commencement of this Act, that 
security shall have effect as if undertaken or incurre d under this 
Act, and may be enforced in respect to a default occurring at any 
time after the date it was given notwithstanding that the date was 
prior to the commencement of this Act. 
(3)Where duty was due to be paid or refunded under the
Partner States' Customs laws, whether before or after the 
commencement of this Act, and was not paid or refunded it shall 
be paid or refunded as though it were a sum due under this Act. 
(4)If, under the Partner States' Customs laws in force at
the commencement of this Act, the Commissioner was 
responsible for the performance of any functions not provided 
for under this Act, the Commissioner shall continue to perform 
such functions until the enactment of appropriate national 
legislation providing for the performance of the functions under 
that legislation. 
(5)Any subsidiary legislation made under the Partner
States' Customs laws in force at the commencement of this Act 
shall remain in force, so far as it is not inconsistent with this Act, 
until a new subsidiary legislation with respect to the same matter 
is made under this Act. 
(6)If, at the commencement of this Act, a tax appeals
tribunal is yet to be established by a Partner State as required by 
section 231, appeals against the decisions of the Commissioner made 
under section 229 shall lie to the High Court of that Partner State. 
228 G/VAL/N/1/BDI/1
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East African Commun ity Customs Management [Rev. 2009 
(7) Unless a contrary intention appears, the
commencement of this Act shall not-
(a)revive anything not in force or existing at the time at
which the commencement takes effect; or 
(b)affect the previous operation of the Partner States'
Customs laws in force at the commencement or 
anything duly done or suffered under those laws; 
or 
(c)affect a right, privilege, obligation or liability
acquired, accrued or incurred under a written law
of a Partner State in force at the commencement; 
(d)affect a penalty, forfeiture or punishment incurred in
respect of an offence committed against a written 
law of a Partner State in force at the 
commencement; or 
(e)affect an investigation, legal proceeding or remedy
in respect of a right, privi lege, obligation, 
liability, penalty, forfeiture or punishment, and 
any such investigation, legal proceeding or 
remedy may be instituted, continued or enforced, 
and any such penalty, forfeiture or punishment 
may be imposed as if this Act had not been 
passed; 
(f)affect the employment or appointment of any person
to the service of Customs subsisting at the 
commencement of this Act; 
( g)affect any contract, undertaking or obligation
entered into, made or assumed under a written
law in force in a Partner State at the time of the 
commencement. 
253. This Act shall take precedence over the Partner States' Act to takelaws with respect to any matter to which its provisions relate. precedence. 
229 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
FIRST SCHEDULE (s. 5(4)) 
DECLARA TION OF OFFICER 
I, .................. .......... do declare that I will be true and faithful to the best 
of my knowledge and power in the execution of the trust committed to my 
charge and inspection in the service of the Customs, and that I will not 
acquire, take or receive, any fee, perquisite, gratuity, or reward, whether 
pecuniary or of any sort or description what- ever, either directly or indirectly, 
for any service, act, duty, matter, or thing, done or performed, or to be done 
or performed, in the execution or discharge of any of the duties of my office 
or employment on any account whatsoever, other than my salary and what is, 
or may be, allowed me by law or by any special order of the Government 
of. ....... ........... (Partner State). 
SECOND SCHEDULE 
(ss. 18, 19, and 20.) 
PROHIBITED AND RESTRICTED IMPORTS GENERALLY 
PART A-PROHI BITED GOODS 
(1) All goods the importation of which is for the time being prohibited under
this Act or by any written law for the time being in force in the Partner
State.
(2) False money and counterfeit currency notes and coins and any money not
being of the established standard in weight or fineness.
(3) Pornographic materials in all kinds of media, indecent or obscene printed
paintings, books, cards, lithographs or other engravings, and any other
indecent or obscene articles.
(4) Matches in the manufacture of which white phosphorous has been
employed.
(5) Any article made without proper authority with the Armorial Ensigns or
Coat of Arms of a partner state or having such Ensigns or Arms so
closely resembling them as to be calculated to deceive.
(6) Distilled beverages containing essential oils or chemical products, which
are injurious to health, including thijone, star arise, benzoic aldehyde,
salicyclic esters, hyssop and absinthe. Provided that nothing in this
paragraph contained shall apply to "Anise and Anisette" liquers
containing not more than 0.1 per cen- tum of oil of anise and distillates
from either pimpinella anisum or the star arise allicium verum.
(7)Narcotic drugs under international control.
(8) Hazardous wastes and their disposal as provided for under the base
conventions.
(9) All soaps and cosmetic products containing mercury.
( 10)Used tyres for light Commercial vehicles and passenger cars.
( 11)The following Agricultural and Industrial Chemicals:
230 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
( a)Agricultural Chemicals
(i) 2.4 - T
(ii) Aldrin
(iii) Caplafol
(iv) Chlordirneform I Chlorobenxilate I DDT
(v) Dieldrin
(vi) 1.2 -Dibroacethanel (EDB)
(vii) Flouroacelamide
(viii) HCH
(ix) Hiplanchlor
(x) Hoscachlorobenzene
(xi) Lindone
(xii) Mercury compounds
(xiii) Monocrolophs (certain formulations)
(xiv) Methamidophos
(xv) Phospharrmion
(xvi) Methyl -parathion
(xvii) Parathion
(b)Industrial Chemicals
(i) Crocidolite
(ii) Polychlorominatel biphenyls (PBB)
(iii) Polyuchorinted Biphenyls (PCB)
(iv) Polychlororinated Terphyenyls (PCT)
(v) Tris (2.3 dibromopropyl) phosphate
(vi) Methylbromide (to be phased out in accordance with the
Montreal Protoco l by 2007).
(12) Counterfeit goods of all kinds. Amended in L.N. EAC/13/2008 
dated 30/6/2008 
(13) Plastic articles of Jess than 30 microns for the conveyance or packing of
goods.
PART B-RESTRICTED GOODS Amended in L.N. EAC/7/2007 
dated 18/6/2007 
(1) All goods the importation of which is for the time being regulated under
this Act or by any written Jaw for the time being in force in the Partner
State.
(2) Postal franking machines except and in accordance with the terms of a
written permit granted by a competent authority of the Partner State.
231 G/VAL/N/1/BDI/1
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(3) Traps capable of killing or capturing any game animal except and in
accordance with the terms of a written permit granted by the Partner State.
(4) Unwrought precious metals and precious stones.
(5) Arms and ammunition specified under Chapter 93 of the Customs
Nomenclature.
(6) Ossein and bones treated with acid.
(7) Other bones and horn -cores, unworked defatted, simply prepared (but
not cut to shape) degelatinized, powder and waste of these products.
(8)Ivory, elephant unworked or simply prepared but not cut to shape.
(9) Teeth, hippopotamus, unworked or simply prepared but not cut to shape.
(10) Hom, rhinoceros, unworked or simply prepared but not cut to shape
(11) Other ivory unworked or simply prepared but cut to shape.
(12)Ivory powder and waste.
(13) Tortoise shell, whalebone and whalebone hair, horns, antlers, hoovers,
nail, claws and beaks, unworked or simply prepared but not cut to shape,
powder and waste of these products.
(14) Coral and similar materials, unworked or simply prepared but not otherwise
worked shells of molasses, crustaceans or echinoderms and cattle-bone,
unworked or simply prepared but not cut to shape powder and waste thereof.
(15) Natural sponges of animal origin.
(16) Spent (irradiated) fuel elements (cartridges) of nuclear reactors.
(17) Worked ivory and articles of ivory.
(18) Bone, tortoise shell, horn, antlers, coral, mother-of pearl and other
animal carving material, and articles of these materials (including
articles obtained by moulding).
(19) Ozone Depleting Substances under the Montreal Protocol (1987) and the
Vienna Convention (1985).
(20) Genetically modified products.
(21) Non-i ndigenous species of fish or egg of progeny.
(22) Endangered Species of World Flora and Fauna and their products in
accordance with CITES March 1973 and amendments thereof.
(23) Commercial casings (Second hand tyres).
(24) All psychotropic drugs under international control.
(25) Historical artefacts.
(26) Goods specified under Chapter 36 of the Customs Nomenclature (for
exampl e, percuassion caps, detonators, signalling flares).
(27) Parts of guns and ammunition, of base metal (Section XV of the
Harmonised Commodity Description and Coding System), or similar
goods of plastics under Chapter 39 of the Customs Nome nclature.
(28)Armoured fighting vehicles under heading No. 8710 of the Customs
Nomenclature.
232 G/VAL/N/1/BDI/1
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East African Community Customs Management [Rev. 2009 
(29) Telescope sights or other optical devices suitable for use with �rms,
unless mounted on a firearm or presented with the firearm on whicq ihe�
are designed to be mounted under Chapter 90 of the Cu11fpms
Nomenclature.
(30) Bows, arrows, fencing foils or toys under Chapter 95 of the Customs
Nomenclature.
(31) Collector's pieces or antiques of guns and ammunition under heading
No. 9705 or 9706 of the Customs Nomencl ature.
THIRD SCHEDULE (ss. 70, 71, and 72) 
PROHIBITED AND RESTRICTED EXP ORTS GEN ERALLY 
PART A-PROHIBITED GOODS 
All goods the exportation of which is prohibited under this Act or by 
any written law for the time being in force in the Partner States. 
PART B-RESTRICTED GOODS 
1. ( a) all goods the exportation of which is regulated under this Act or of
any law for the time being in force in the Partner States;
(b)waste and scrap of ferrous cast iron;
(c)timber from any wood grown in the Partner States;
(d)fresh unprocessed fish (Nile Perch and Tilapia);
(e)wood charcoal ..
2. The following goods shall not be exported in vessels of less than two
hundred and fifty tons register-
(a)warehoused goods;
(b)goods under duty drawback;
(c)transhipped goods.
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FOURTH SCHEDULE (ss. 37 and 122.) 
DETER MINATION OF VALUE OF IMPORTED GOODS LIABLE TO 
AD VALOREM IMPORT DUTY 
PART I 
INTERPRETATION: 
1.(1) In this Schedule-
"customs value of imported goods" means the value of goods for the purposes 
of levying ad valorem duties of customs on imported goods; 
"identical goods" means goods which are same in all respects, including 
physical characteristics, quality and reputation. Minor differences in 
appearance shall not preclude goods otherwise conforming to the definition 
from being regarded as identical; 
"similar goods" means goods which, although not alike in all respects, have 
like characteristics and like component materials which enable them to 
perform the same functions and to be commercially interchangeable. The 
quality of the goods, their reputation and the existence of a trademark are 
among the factors to be considered in determining whether goods are similar. 
"identical goods" and "similar goods" do not include, as the case may be, 
goods which incorpora te or reflect engineering, development, artwork, design 
work, and plans and sketches for which no adjustment has been made under 
subpara graph (1) (b) (iv) or paragraph 9 because such elements were 
undertaken in the Partner States; 
"produced" includes grown, manuf actured and mined. 
(2) For the purposes of this Schedule-
( a)goods shall not be regarded as "identical goods" or "similar goods"
unless they were produced in the same country as the goods being
valued; 
(b)goods produc ed by different persons shall be taken into account only
when there are no identical goods or similar goods, as the case may
be, produced by the same person as the goods being valued. 
(3) For the purpose of this Schedule, persons shall be deemed to be related
only if:
( a)they are officers or directors of one another's businesses;
( b)they are legally recognised partners in business;
(c)they have an employer and emplo yee relationship;
(d)any person directly or indirectly owns, controls or holds five percent
or more of the outstanding voting stock or shares of both of them;
( e)one of them directly or indirectly controls the other;
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(f)both of them are directly or indirectly controlled by a third person;
( g)together they directly control a third person; or
(h)they are members of the same family.
(4)A person who associates with another person in business, such that one is
the sole agent, distributor or sole concessionaire, however described, of the
other shall be deemed to be related for the purposes of this Schedule if they
fall within the criteria of sub-paragraph 3.
TRANSACTION VALUE 
2.(1) The customs value of imported goods shall be the transaction value,
which is the price actually paid or payable for the goods when sold for export
to the Partner State adjusted in accordance with the provisions of Paragraph
9, but where-
( a)there are no restrictions as to the disposition or use of the goods by
the buyer other than restrictions which:
(i) are imposed or required by law or by the public authorities in
the Partner State;
(ii) limit the geographical area in which the goods may be resold;
or
(iii) do not substantially affect the value of the goods;
( b) the sale or price is not subject to some condition or consideration for
which a value cannot be determined with respect to the goods being
valued;
(c) no part of the proceeds of any subsequent resale, disposal or use of
the goods by the buyer will accrue directly or indirectly to the seller,
unless an appropriate adjustment can be made in accordance with
the provisions of Paragraph 9; and
( d)the buyer and seller are not related, or where the buyer and seller are
related, that the transaction value is acceptable for customs
purposes under the provisions of subparagraph (2).
(2) (a) In determining whether the transaction value is acceptable for the
purposes of subparagraph (1), the fact that the buyer and the seller 
are related within the meaning of Paragraph (1) shall not in itself be 
a ground for regarding the transaction value as unacceptable. In 
such case the circumstances surrounding the sale shall be examined 
and transaction value shall be accepted provided that the 
relationship did not influence the price. If, in light of information 
provided by the importer or otherwise, the proper officer has 
grounds for considering that the relationship influenced the price, 
he shall communicate his grounds to the importer and such importer 
shall be given reasonable opportunity to respond and where the 
impurter s;o requests, the communication of the grounds shall be in 
\\ I Jli 11g, G/VAL/N/1/BDI/1
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(b) In the sale between related persons, the transaction value shall be
accepted and the goods valued in accordance with the provisions of
subparagraph (1) whenever the importer demonstrates that such
value closely approximates to one of the following accruing at or
about the same time.
(i) the transaction value in sales to unrelated buyers of identical or
similar goods for export to the Partner State;
(ii) the customs value of identical or similar goods as determined
under the provisions of Paragraph 6;
(iii)the customs value of identical or similar goods as determined
under the provisions of Paragraph 7.
Provided that, in applying the provisions under subparagraph (2) (a)
and (b) of this Paragraph, due account shall be taken of 
demonstrated differences in commercial levels, quantity levels, the 
elements enumerated in paragraph 9 and costs incurred by the seller 
in sales in which the seller and the buyer are not related that are not 
incurred by the seller in sales in which the seller and the buyer are 
related. 
The tests set forth in subparagraph (2) ( b) are to be used at the initiative of the 
importer and only for comparison purposes. Substitute values may not be 
established under the provisions of subparagraph (2) (b). 
TRANSACTION VALUE OF IDENTICAL GOODS 
3. (1) (a) Where the customs value of the imported goods cannot be
determined under the provisions of paragraph 2, the customs 
value shall be the transaction value of identical goods sold for 
export to the Partner State and exported at or about the same 
time as the goods being valued: 
(b) In applying the provisions of this paragraph, the transaction
value of identical goods in a sale at the same commercial level
and in substantially the same quantity as the goods being
valued shall be used to determine the customs value and where
no such sale is found, the transaction value of identical goods
sold at'the different commercial level or in different quantities,
adjusted to take account of differences attributable to
commercial level or to quantity, shall be used, provided that
such adjustments can be made on the basis of demonstrated
evidence which clearly establishes the reasonableness and
accuracy of the adjustment, whether the adjustment leads to an
increase or decrease in the value;
(2)Where the costs and charges referred to in Paragraph 9 (2) are included in
the transaction value, an adjustment shall be made to take account of
significant differences in such costs and charges between the imported goods
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and the identical goods in question arising from differences in distances and 
modes of transport. 
(3) Where in applying the provisions of this paragraph, more than one
transaction value of identical goods is found, the lowest such value shall be
used to determine the customs value of the imported goods.
TRANSACTION VALUE OF SIMILAR GOODS 
4.(1) (a) Where the customs value of the imported goods cannot be 
determined unJer the provisions of Paragraph 2 and 3, the customs 
value shall be the uuu3action value of similar goods sold for export 
to the Partner State and exported at or about the same time as the 
goods being valued; 
(b) In applying this Paragraph, the transaction value of similar goods in
a sale at the same commercial level and in substantially the same
quantity as the goods being valued shall be used to determine the
customs value. Where no such sale is found, the transaction value
of similar goods sold at a different commercial level and/or in
different quantities, adjusted to take account of differences
attributable to commercial level and/or to quanti ty, shall be used,
provided that such adjustments can be made on the basis of
demonstrated evidence which clearly establishes the reasonableness
and accuracy of the adjustment, whether the adjustment leads to an
increase or a decrease in the value.
(2) Where the costs and charges referred to in subparagraph (2) of Paragraph
9 are included in the transaction value, an adjustment shall be made to take
account of significant differences in such costs and charges between the
imported goods and the similar goods in question arising from differences in
distances and modes of transport.
(3) Where, in applying the provisions of this paragraph, more than one
transaction value of similar goods is found, the lowest such value shall be
used to determine the customs value of the imported goods.
REVERSA L OF ORDER OF APPLICATION OF DEDUCTIVE VALUE 
AND COMPUTED VALUES 
5. Where the customs value of the imported goods cannot be determined
under the provisions of paragraphs 2, 3 and 4, the customs value shall be
determined under the provisions of paragraph 6 or, when the customs value
cannot be determined under that paragraph, under the provisions of paragraph
7 save that, at the request of the import er, the order of application of
paragraphs 6 and 7 shall be reversed.
DEDUCTIVE VALUE 
6. (1) (a) Where the imported goods or identical or similar imported
goods are sold in the Partner State in the condition as imported, 
the customs value of the imported goods under the provisions 
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of this paragraph shall be based on the unit price at which the 
imported goods or identical or similar imported goods are so 
sold in the greatest aggregate quantity, at or about the time of 
the importation of the goods being valued, to persons who are 
not related to the persons from whom they buy such goods, 
subject to deductions for the following: 
(i) either the commissions usually paid or agreed to be paid or the
additions usually made for profit and general expenses in
connection with the sales in such country of imported goods of
the same class or kind;
(ii) the usual costs of transport and insurance and associated costs
incurred within the Partner State;
(iii) where appropriate, the costs and charges referred to in
Paragraph 9 (2); and
(iv) the customs duties and other national taxes payable in the
Partner State by reason of importation or sale of the goods.
(b) Where neither the imported goods nor identical nor similar
imported goods are sold at or about the time of importation of the
goods being valued, the customs value shall, subject to the
provisions of subparagraph (1) (a), be based on the unit price at
which the imported goods or identical or similar imported goods are
sold in the Partner State in the condition as imported at the earliest
date after the importation of the goods being valued but before the
expiration of 90 days after such importation.
(2) Where neither the imported goods nor identical nor similar imported are
sold in the Partner State in the condition as imported, then, if the importer so
requests, the customs value shall be based on the unit price at which the
imported goods, after further processing, are sold in the greatest aggregate
quantity to persons in the Partner State who are not related to the persons from
whom they buy such goods, due allowance being made for the value added by
such processing and the deductions provided for in subparagraph (1) (a).
COMPUTED VALUE 
7.(1) The customs value of imported goods under the provisions of this
Paragraph shall be based on a computed value which shall consist of the sum
of:
( a)the cost or value of materials and fabrication or other processing
employed in producing the imported goods;
(b) an amount for profit and general expenses equal to that usually
reflected in sales of goods of the same class or kind as the goods
being valued which are made by producers in the country of
exportation for export to the Partner State:
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( c)the cost or value of all other expenses necessary to reflect the costs
added under Paragraph 9 (2).
(2)A person who is not resident in the Partner State may be required to, or
compelkd to produce for examination, or to allow access to, any account or
other record for the purposes of determining a computed value. However,
information supplied by the producer of the goods for the purposes of
determining the customs value under the provisions of this Paragraph may be
verified in another country by a proper officer with the agreement of the
producer and provided sufficient advance noticf is given to the government of
the country in question and thP. latter does not object to the investigation.
FALL BACK VALUE 
8.(1) Where the customs value of the imported goods cannot be determined
under the provisions of Paragraphs 2, 3, 4, 5, 6 and 7, inclu sive, the customs
value shall be determined using reasonable means consistent with the
principles and general provisions of this Schedule and on the basis of data
available in the Partner State.
(2)Customs value shall not be determined under the provisions of this
paragraph on the basis of:
( a)the selling price in the Partner State of goods produced in the
Partner State;
(b) a system which provides for the acceptance for customs purposes of
the higher of two alternative values;
( c)the price of goods on the domestic market of the country of
exportation;
( d)the cost of production other than computed values which have been
deter-mined for identical or similar goods in accordance with the
provisions of Paragraph 7;
( e)the price of the goods for export to a country other than the Partner
State;
(!) minimum customs values; or 
( g)arbitrary or fictitious values.
(3)Where the importer so requests, he or she shall be informed in writing of
the customs value determined under the provisions of this paragraph and the
method used to determine such value.
ADJUSTMENTS TO VALUE 
9.(1) In determining the customs value under the provisio ns of Paragraph 2,
there shall be added to the price actually paid or payable for the imported
goods as follows:
( a)to the extent that they are incurred by the buyer but are not included
in the price actually paid or payable for the goods:
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(i) the commissions and brokerage , except buying commissions;
(ii) the cost of containers which are treated as being one for
customs purposes with the goods in question;
(iii) the cost of packing whether for labour or materials;
(b) the value, apportioned as appropriate, of the goods and services
where supplied directly or indirectly by the buyer free of charge or
at reduced cost for use in connection with the production and sale
for export of the imported goods, to the extent that such valL:e has
not been included in the price actually paid or payable as follows:
(i)materials, components, parts and similar items incorporated in
the imported goods;
(ii) tools, dies, moulds and similar items used in the production of
the imported goods;
(iii) materials consumed in the production of the imported goods;
(iv) engineering, development, artwork, design work, and plans
and sketches undertaken elsewhere than in the Partner State
and necessary for the production of the imported goods;
( c)royalties and license fees related to the goods being valued that the
buyer must pay, either directly or indirec tly, as a condition of sale
of the goods being valued, to the extent that such royalties and fees
are not included in the price actually paid or payable;
( d) the value of any part of the proceeds of any subsequent resale,
disposal or use of the imported goods that accrues directly or
indirectly to the seller.
(2) In determining the value for duty purposes of any imported goods, there
shall be added to the price actually paid or payable for the goods:-
( a)the cost of transport of the imported goods to the port or place of
importation into the Partner State; provided that in case of imports
by air no freight costs shall be added to the price paid or payable;
(b) loading, unloading and handling charges associated with the
transport of the imported goods to the port or place of importation
into the Partner State; and
( c) the cost of insurance.
(3) Additions to the price actually paid or payable shall be made under this
paragraph only on the basis of objective and quantifiable data.
(4) Additions shall not be made to the price actually paid or payable in
determining the customs value except as provided in this paragraph.
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General Notes PART II 
INTERPR ETATIVE NOTES 
Sequential Application of Valuation Methods 
1.Paragraph 2, 3, 4, 5, 6, 7 and 8 define how the customs value of
imported goods is to be determined under the provisions of this Schedule. The 
methods of valu:ition are set out in a sequential order of applicatio11. The 
primary methods for customs valuation is defined in Paragraph 2 and 
imported goods are to be valued in accordance with the provisions of this 
paragraph whenever the conditions prescribed therein are fulfilled. 
2.Where the customs value cannot be determined under the provisions
of paragraph 2, it is to be determined by proceeding sequentially through the 
succeeding paragraphs to the first such paragraph under which the customs 
value can be determined. Except as provided in Paragraph 5, it is only when 
the customs value cannot be deter- mined under the provisions of a particular 
paragraph that the provisions of the next paragraph in the sequence can be 
used. 
3.Where the importer does not request that the order of Paragraphs 6
and 7 be reversed, the normal order of the sequence is to be followed, and if 
the importer does so request but it then proves impossible to determine the 
customs value under the provisions of paragraph 7, the customs value shall be 
determined under the provisions of paragraph 6, if it can be so determined. 
4.Where the customs value cannot be determined under the provision
of Paragraphs 2, 3, 4, 5, 6 and 7 it is to be determined under the provisions 
of Paragraph 8. 
Use of Generally Accepted Accounting Principles 
1."Generally accepted accounting principles" refers to the recognised
consensus or substantial authoritative support within the Partner State at a 
particular time as to which economic resources and obligations should be 
recorded as assets and liabilities, which changes in assets and liabilities 
should be recorded, how the assets and liabilities and changes in them should 
be measured, what information should be disclosed and how it should be 
disclosed, and which financial statem ents should be prepared. These 
standards may be broad guidelines of general application as well as detailed 
practices and procedures. 
2.For the purposes of this Schedule, the proper officer shall utilise
information prepared in a manner consistent with generally accepted 
accounting principles in the Partner State which is appropriate for the 
Paragraph in question. For example, the determination of usual profit and 
general expenses under the provisions of Paragraph 6 would be carried out 
utilising information prepared in a manner consistent with generally accepted 
accounting principles of the Partner State. On the other hand, the 
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determination of usual profit and general expenses under the provisions of 
Paragraph 7 would be carried out utilising information prepared in a manner 
consistent with generally accepted accounting principles of the country of 
production. As a further example, the determination of an element provided 
for in paragraph 9 (1) (b) (ii) undertaken in the Partner State would be carried 
out utilising information in a manner consistent with the generally accepted 
accounting principles of the Partner State. 
Note to Paragraph I 
Subparagraph 3 ( e) 
For the purposes of this Schedule, one person shall be deemed to control 
another when the former is legally or operationally in a position to exercise 
restraint or direction over the latter. 
Subparagraph 4 
For the purpose of paragraph 1, the term "person" includes a legal person, 
where appropriate. 
Note to Paragraph 2 
Price Actually Paid or Payable 
1.The price actually paid or payable is the total payment made or to be made
by the buyer to or for the benefit of the seller for the imported goods. The
payment need not necessa rily take the form of a transfer of money. Payment
may be made by way of letters of credit or negotiable instruments . Payment
may be made directly or indirectl y. An example of an indirect payment would
be the settlement by the buyer, whether in whole or in part, of a debt owed by
the seller.
2.Activities undertaken by the buyer on the buyer's own account, other than
those for which an adjustment is provided in paragraph 9, are not considered
to be an indirect payment to the seller, costs of such activities shall not,
therefore, be added to the price actually paid or payable in determining the
customs value.
3.The customs value shall not include the following charges or costs,
provided that they are distinguished from the price actually paid or payable
for the imported goods:
( a)charges for construction, erection, assem bly, maintenance or
technical assistance, undertaken after importation on imported
goods such as industrial plant, machinery or equipment;
(b) the cost of transport after importation;
( c)Duties and taxes of the Partner State.
4.The price actually paid or payable refers to the price for the imported
goods. Thus the flow of dividends or other payments from the buyer to the
seller that do not relate to the imported goods are not part of the customs
value.
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Subparagraph (]) (a) (iii) 
Among restrictions, which would not render a price actually paid or payable 
unacceptable, are restrictions, which do not substantially affect the value of 
the goods. 
An example of such restrictions would be the case where a seller requires a 
buyer of automobiles not to sell or exhibit them. 
Subparagraph (I) (b) 
1.I(the sale or price is subject to some condition or consideration for which
a value cannot be determined with respect to the goods being valued, the
transaction value shall be acceptable for customs purposes. Some examples
of this include:
( a)the seller establishes the price of the imported goods on condition
that the buyer will also buy other goods in specified quantities;
( b)the price of the imported goods is dependent upon the price or
prices at which the buyer of the imported goods sells other goods to
the seller of the imported goods;
( c)the price is established on the basis of a form of payment extraneous
to the imported goods, such as where the imported goods are semi­
finished goods which have been provided by the seller on condition
that the seller will receive a specified quantity of the finished goods.
2.However, conditions or considerations relating to the production or
marketing of the imported goods shall not result in rejection of the transaction
value. For example, the fact that the buyer furnishes the seller with
engineering and plans undertaken in the Partner State shall not result in
rejection of the transaction value for the purposes of paragraph 2.
Likewise, if the buyer undertakes on the buyer's own account, even though by 
agreement with the seller, activities relating to the marketing of the imported 
goods, the value of these activities is not part of the customs value nor shall 
such activities result in rejection of the transaction value. 
Subparagraph (2) 
1.Subparagraphs (2) (a) and (2) (b) provide different means of
establishing the acceptability of a transaction value. 
2.Subparagraph 2 (a) provides that where the buyer and the seller are
related, the circumstances surrounding the sale shall be examined and the 
transaction value shall be accepted as the customs value provided that the 
relationship did not influence the price. It is not intended that there should be 
an examination of the circumstances in all cases where the buyer and the 
seller are related. Such examination will only be required where there are 
doubts about the acceptability of the price. Where the proper officer have no 
doubts about the acceptability of the price it should be accepted without 
requesting further information from the owner. For example, the proper 
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officer may have previously examined the relationship, or it may already have 
detailed information concerning the buyer and the seller, and may already be 
satisfied from such examination or information that the relationship did not 
influence the price. 
3.Where the proper officer is unable to accept the transaction value
without further inquiry, it should give the owner an opportunity to supply such 
further detailed information as may be necessary to enable it to examine the 
circumstances surrounding the sale. In this context, the proper officer should 
be prepared to examine relevant aspects of •he transaction, including the way 
in which the buyer and seller organise their commercial relations and the way 
in which the price in question was arrived at, in order to determine whether 
the relationship influenced the price. Where it can be shown that the buyer and 
seller, although related under the provisions of Paragraph 1, buy from and sell 
to each other as if they were not related, this would demonstrate that the price 
had not been influenced by the relationship. As an example of this, if the price 
had been settled in a manner consistent with the normal pricing practices of 
the industry in question or with the way seller settles prices for sales to buyers 
who are not related to the seller, this would demonstrate that the price had not 
been influenced by the relationship. As a further example, where it is shown 
that the price is adequate to ensure recovery of all costs plus a profit which is 
representative of the firm's overall profit realised over a representative period 
of time, e.g. on an annual basis in sales of goods of the same class or kind, 
this would demonstrate that the price had not been influenced. 
4.Subparagraph (2) (b) provides an opportunity for the importer to
demonstrate that the transaction value closely approximates to a "test" value 
previously accepted by the proper officer and is therefore acceptable under the 
provisions of paragraph (2). Where a test under subparagraph (2) (b) is met, 
it is not necessary to examine the question of influence under paragraph 2 (a). 
If the proper officer has already sufficient information to be satisfied, without 
further detailed inquiries, that one of the tests provided in subparagraph (2) 
(b)has been met, there is no reason for it to require the importer to
demonstrate that the test can be met. In subparagraph (2) (b) the term
"unrelated buyers" means buyers who are not related to the seller in any
particular case.
Subparagraph (2) (b) 
A number of factors must be taken into consideration in determining whether 
one value "closely approximates" to another value. These factors include the 
nature of the imported goods, the nature of the industry itself, the season in 
which the goods are imported, and, whether the difference in values is 
commercially significant. Since these factors may vary from case to case, it 
would be impossible to apply a uniform standard such as a fixed percentage, 
in each case. For example, a small difference in value in a case involving one 
type of goods could be unacceptable while a large difference in a case 
involving another type of goods might be acceptable in determining whether 
the transaction value closely approximates to the "test" values set forth in sub­
paragraph (2) (b) of paragraph 2. 
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Note to Paragraph 3 
l. In applying paragraph 3, the proper officer shall wherever possible, use a
sale of identical goods at the same commercial level and in substantially the
same quantities as the goods being valued. Where no such sale is found, a sale
of identical goods that takes place under any one of the following three
conditions may be used:
( a)a sale at the same commercial level but in different quantities;
(b) a sale at a different commercial level but in substantially the same
quantities; or
(c) a sale at a different commercial level and in different quantities.
2.Having found a sale under any one of these three conditions
adjustments will then be made, as the case may be, for: 
( a)quantity factors only;
(b) commercial level factors only; or
( c)both commercial level and quantity factors
3.The expression "and/or" allows the flexibility to use the sales and
make the necessary adjustments in any one of the three conditions described 
above. 
4.For the purposes of paragraph 3, the transaction value of identical
imported goods means a customs value, adjusted as provided for in 
subparagraphs (1) (b) and (2), which has already been accepted under 
Paragraph 2. 
5.A condition for adjustment because of different commercial level or
different quantities is that such adjustment, whether it leads to an increase or 
a decrease in the value, be made only on the basis of demonstrated evidence 
that clearly establishes the reasonableness and accuracy of the adjustments, 
e.g. valid price lists containing prices referring to different levels or different
quantities. As an example of this, if the import- ed goods being valued consist
of a shipment of 10 units and the only identical import- ed goods for which a
transaction value exists involved a sale of 500 units, and it is recognised that
the seller grants quantity discounts, the required adjustment may be
accomplished by resorting to the seller's price list and using that price
applicable to sale of 10 units. This does not require that a sale had to have
been made in quantities of 10 as long as the price has been established as
being bona fide through sales at other quantities. In the absence of such an
objective measure, however, the determination of a customs value under the
provisions of Paragraph 3 is not appropriate.
Note to Paragraph 4 
l.In applying paragraph 4, the proper officer shall, wherever possible,
use a sale of similar goods at the same commercial level and in substantially 
the same quantities as the goods being valued. Where no such sale is found, a 
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sale of similar goods that takes place under any one of the following three 
conditions may be used; 
(a) a sale at the same commercial level but in different quantities; 
(b) a sale at a different commercial level but in substantially the same 
quantities; or 
(c) a sale at a different commercial level and in different quantities; 
2. Having found sale under any one of these three conditions adjustments 
will then be made, as the case may be, for: 
(a) quantity factors only; 
(b)commercial level factors only; or 
(c) both commercial level and quantity factors; 
3. The expression "and/or" allows the flexibility to use the sales and 
make the necessary adjustments in any one of the three conditions described 
above. 
4. For the purpose of paragraph 4, the transaction value of similar 
imported goods means a customs value, adjusted as provided for in 
subparagraphs (1) (b) and (2), which has already been accepted under 
paragraph 2. 
5. A condition for adjustment because of different quantities is that such 
adjustment whether it leads to an increase or a decrease in the value, be made 
only on the basis of demonstrated evidence that clearly establishes the 
reasonableness and accuracy of the adjustment, e.g. valid price lists 
containing prices referring to different levels or different quantities. As an 
example of this, if the imported goods being valued consist of a shipment of 
10 units and the only similar imported goods for which a transaction value 
exists involved a sale of 500 units, and it is recognised that the seller grants 
quantity discounts, the required adjustment may be accomplished by resorting 
to the seller's price list and using that price applicable to a sale of 10 units. 
This does not require that a sale had to been established as being bona fide 
through sales at other quantities. In the absence of such an objective measure, 
however, the determination of a customs value under the provisions of 
paragraph 4 is not appropriate. 
Note to Paragraph 6 
1.The term "unit price at which goods are sold in the greatest aggregate 
quantity" means the price at which the greatest number of units is sold in sales 
to persons who are not related to the persons from whom they buy such goods 
at the first commercial level after importation at which such sales take place. 
2.As an example of this, goods are sold from a price list, which grants 
favourable unit prices for purchases made in larger quantities. 
sales of 3 units 65 
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Sale quantity sold at Unit price Number of sales Total quantity 
each sold at each 
price 
1-10 units 100 10 sales of 5 units 65 
5 sales of 3 units 
11-25 units 95 5 sales of 11 units 55 
Over 25 units 90 1 sale of 30 units 80 
1 sale of 50 units 
The greatest number of units sold at a price is 80; therefore, the unit price in 
the greatest aggregate quan tity is 90. 
3.As another example of this, two sales occur. In the first sale 500 units
are sold at a price of 95 currency units each. In the second sale 400 units are 
sold at a price of 90 currency units each. In this example, the greatest number 
of units sold at a particular price is 500; therefore, the unit price in the greatest 
aggregate quantity is 95. 
4.A third example would be the following situation where various
quantities are sold at various prices. 
(a)Sales
Sale Quantity Unit Price 
40 units 100 
30 units 90 
15 units 100 
50 units 95 
25 units 105 
35 units 90 
5 units 100 
(b)Totals
Total quantity sold Unit price 
65 90 
50 95 
60 100 
25 105 
In this example, the greatest number of units sold at a particular price is 
65; therefore, the unit price in the greatest aggregate quantity is 90. 
5.Any sale in the Partner State, as deS:cribed in subparagraph 1 above, to
a person who supplies directly or indir ectly free of charge or at reduced cost 
for use in connection with the production and sale for export of the imported 
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goods any of the elements specifie d in subparagraph l(b) of paragraph l(b) of 
Paragraph 9, should not be taken into account in establishing the unit price for 
the purposes of Paragraph 6. 
6.It should be noted that "profit and general expenses" referred to in
subparagraph 
( l) of Paragraph 6 should be taken as a whole. The figure for the purposes of
this deduction should be determined on the basis of information supplied by or on 
behalf of the importer unless the importer's figures are inconsistent with those 
obtained in sales in The Partner State of imported goods of the same class or kind. 
Where the importer's figures are inconsistent with such figures, the amount for 
profit and general expenses may be based upon relevant information other than that 
supplied by or on behalf of the owner. 
7. The "general expenses" include the direct and indirect costs of
marketing the goods in question. 
8.Local taxes payable by reason of the sale of the goods for which a
deduction is not made under the provisions of paragraph 6 ( l) (a) (iv) shall be 
deducted under the provisions of paragraph 6 (1) (a) (i). 
9.In determining either the commissions or the usual profits and general
expenses under the provisions of paragraph 6 ( l ), the question whether certain 
goods are "of the same class or kind" as other goods must be determined on 
a case by case basis by reference to the circumstances involved. Sales in the 
Partner State of the narrowest group or range of imported goods of the same 
class or kind, which includes the goods being valued, for which the necessary 
information can be provided, should be examined. For the purposes of 
Paragraph 6, "goods of the same class or kind" includes goods imported from 
the same country as the goods being valued as well as goods imported from 
other countries. 
10.For the purposes of paragraph 6 ( l) (b ), the "earliest date" shall be
the date by which sales of the imported goods or of identical or similar 
imported goods are made in sufficient quantity to establish the unit price. 
11.Where the method in paragraph 6 (2) is used, deductions made for the
value added by further processing shall be based on objective and quantifiable 
data relating to the cost of such work. Accepted industry practices would form 
the basis of the calculations. 
12.It is recognised that the method of valuation provided for in
Paragraph 6 (2) would normally not be applicable when, as a result of the 
furth er processin g, the imported goods lose their identity. However, there can 
be instances where, although the identity of the imported goods is lost, the 
value added by the processing can be determined accurately without 
unreasonable difficulty. However, there can be instances where, although the 
identity of the imported goods is lost, the value added by the processing can 
be determined accurately without unreasonable difficulty. On the other hand, 
there can also be instances where the impor ted goods maintain their identity 
but form such a minor element in the goods sold in the Partner State that the 
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use of this valuation method would be unjustified. In view of the above, each 
situation of this type must be considered on a case by case basis. 
Note to Paragraph 7
1.As a general rule, customs value is determined under this Schedule on
the basis of information readily available in the Partner State. In order to 
determine a computed value, however, it may be necessary to examine the 
costs of producing the goods being valued and other information, which has 
to be obtained from outside the Partner State. Furthermore, in most cases the 
producer of the goods will be outside the jurisdiction of the authorities of the 
Partner State. The use of the computed value method will generally be limited 
to those cases where the buyer and seller are related and the producer is 
prepared to supply to the authorities of the Partner State the necessary costing 
and to provide facilities for any subsequent verification which may be 
necessary. 
2.The "cost or value" referred to in Paragraph 7 (1) (a) is to be
determined on the basis of information relating to the production of the goods 
being valued supplied by or on behalf the producer. It is to be based upon the 
commercial accounts of the producer, provided that such accounts are 
consistent with the generally accepted accounting principles applied in the 
country where the goods are produced. 
3.The "cost or value" shall include the cost of elements specified in
subparagraphs 9(1) (a) (ii) and (iii). It shall also include the value, 
apportioned as appropriate under the provisions of the relevant note to 
Paragraph 9, of any element specified in Paragraph 9 (1) (b) which has been 
supplied directly or indirectly by the buyer for use in connection with the 
production of the imported goods. The value of the elements specified in 
paragraph 9(1) (b) (iv) which are undertaken in the Partner State shall be 
included only to the extent that such elements are charged to the producer. It 
is to be understood that no cost or value of the elements referred to in this 
paragraph shall be counted twice in determining the computed value. 
4.The "amount for profit and general expenses" referred to in Paragraph
7 (1) (b) is to be determined on the basis of information supplied by or on 
behalf of the producer unless the producer's figures are inconsistent with 
those usually reflected in sales of goods of the same class or kind as the goods 
being valued which are made by producers in the country of exportation for 
export to the Partner State. 
5.It should be noted in this context that the "amount for profit and
general expenses" has to be taken as a whole. It follows that if, in any 
particular case, the producer's profit figure is low and the producer's general 
expenses are high, the producer's profit and general expenses taken together 
may nevertheless be consistent with that usually reflected in sales of goods of 
the same class or kind. Such a situation might occur, for example, if a product 
were being launched in the Partner State and the producer accepted a nil or 
low profit to offset high general expenses associated with the launch. Where 
249 G/VAL/N/1/BDI/1
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the producer can demonstrate a low profit on sales of the imported goods because 
of partic ular commercial circumstances, the produ cer's actual profit figures 
should be taken into account provided that the producer has valid commercial 
reasons to justify then and the producer's pricing policy reflects usual pricing 
policies in the branch of industry concerned. Such a situation might occur, for 
example, where producers have been forced to lower prices temporarily because 
of an unforeseeable drop in demand, or where they sell goods to complement a 
range of goods being produced in the Partner State and accept a low profit to 
maintain competitive ness. Where the producer's own figures for profit and 
general expenses are not consistent with those usually reflected in sales of goods 
of the same class or kind as the goods being valued which are made by producers 
in the country of exportation for export to a Partner State, the amount for profit 
and general expenses may be based upon relevant information other than that 
supplied by or on behalf of the producer of the goods. 
6.Where information other than that supplied by or on behalf of the
producer is used for the purposes of determining a computed value, the proper 
officer shall inform the importer, if the latter so requests, of the source of such 
information, the data used and the calculations based upon such data. 
7.The "general expenses" referred to in Paragraph 7 (1) (b) covers the
direct and indirect costs of producing and selling the goods for export, which 
are not included under Paragraph 7 (1) (a). 
8.Whether certain goods are "of the same class or kind" as other goods
must be determined on a case-by-case basis with reference to the 
circumstances involved. In determining the usual profits and general expenses 
under the provisions of Paragraph 7, sales for export to the Partner State of the 
narrowest group or range of goods, which includes the goods being valued, 
for which the necessary information can be provided, should be examined. 
For the purposes of Paragraph 7, "goods of the same class or kind" must be 
from the same country as the goods being valued. 
Note to Paragraph 8 
1.Customs values determined under the provisions of paragraph 8
should, to the greatest extent possible, be based on previously determined 
customs values. 
2.The methods of valuation to be employed under paragraph 8 should be
those laid down in Paragraphs 2, 3, 4, 5, 6 and 7 but a reasonable flexibility 
in the application of such methods would be in conformity with the aims and 
provisions of Paragraph 8. 
Some examples of reasonable flexibility are as follows: 
( a) Identical goods the requirement that the identical goods should be
exported at or about the same time as the goods being valued could
be flexibly interpreted; identical imported goods produced in a
country other than the country of exportation of the goods being
valued could be the basis for customs valuation; customs values of
identical imported goods already determined under the provisions
of Paragraphs 6 and 7 could be used.
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(b)Similar goods the requirement that the similar goods should be
exported at or about the same time as the goods being valued could
be flexibly interpreted; similar imported goods produced in a
country other than the country of exportation of the goods being
valued could be the basis for customs valuation; customs values of
similar imported goods already determined under the provisions of
Paragraphs 6 and 7 could be used.
( c)Deductive methods -the requirement that the goods shall have been
sold in the "condition as imported" in Paragr aph 6 (1) (a) could be
flexibly inter preted; the "90 days" requirement could be
administered flexibly.
Note to Paragraph 9 
Subparagraph (1) ( a) (i) 
The term "buying commissions" means fees paid by importer to the 
importer's agent for the service of representing the importer abroad in the 
purchase of the goods being valued. 
Subparagraph ( 1) (b) (ii) 
1.There are two factors involved in the apportionment of the elements
specified in paragraph 9 (1) (b) (ii) to the imported goods -the value of the 
element itself and the way in which that value is to be apportioned to the 
imported goods. The apportionment of these elements should be made in a 
reasonable manner appropriate to the circumstances and in accordance with 
generally accepted accounting principles. 
2.Concerning the value of the element, if the importer acquires the
element from a seller not related to the importer at a given cost, the value of 
the element is that cost. If the element was produced by the importer or by a 
person related to the importer, its value would be the cost of producing it. If
the element had been previously used by the importer, regardless of whether 
it had been acquired or produced by such importer, the original cost of 
acquisition or production would have to be adjusted downward to reflect its 
use in order to arrive at the value of the element. 
3.Once a value has been determi ned for the element, it is necessary to
apportion that value to the imported goods. Various possibilities exist. For 
example, the value might be apportioned to the first shipment if the importer 
wishes to pay duty on the entire value at one time. As another example, the 
importer may request that the value be apportioned over the number of units 
produced up to the time of the first shipment. As a further example the 
importer may request that the value be apportioned over the entire anticipated 
production where contracts or firm commitments exist for that production. 
The method of apportionment used will depend upon the documentation 
provided by the importer. 
4.As an illustration of the above, an importer provides the producer with
a mould to be used in the production of the imported goods and contracts with 
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the producer to buy 10,000 units. By the time of arrival of the first shipment 
of 1,000 units the producer has already produced 4,000 units. The importer 
may request the proper officer to apportion the value of the mould over 1,000 
units, 4,000 units or 10,000 units. 
Subparagraph 1 (b) (iv) 
I.Additions for the elements specified in paragraph 9 (I) (b) (iv) should
be based on objective and quantifiable data. In order to minimise the burden 
for both the importer and proper officer in determining the values to be added, 
data readily available in ihe buyer's commercial record system should be used 
in so far as possible. 
2.For those elements supplied by the buyer, which were purchased or
leased by the buyer , the addition would be the cost of the purchase or the 
lease. No addition shall be made for those elements available in the public 
domain, other than the cost of obtaining copies of them. 
3.The ease with which it may be possible to calculate the valued to be
added will depend on a particular firm's structure and management practice, 
as well as its accounting methods. 
4.It is possible for example, that a firm which imports a variety of
products from several countries maintains the records of its design centre 
outside the Partner State in such a way as to show accurately the costs 
attributable to a given product. In such cases, a direct adjustment may 
appropriately be made under the provisions of Paragrap h 9. 
5.In another case, a firm may carry the cost of the design centre outside
the Partner State as a general overhead expense without allocation to specific 
products. In this instance, an appropriate adjustment could be made under the 
provisions of paragraph 9 with respect to the imported goods by apportioning 
total design centre costs over total production benefiting from the design 
centre and adding such apportioned cost on a unit basis to imports. 
6.Variations in the above circumstances will be of course, require
different factors to be considered in determining the proper method of 
allocation. 
7.In cases where the production of the element in question involves a
number of countries and over a period of time, the adjustment should be 
limited to the value actually added to that element outside the Partner State. 
Subparagraph (]) (c) 
I.The royalties and license fees referred to in paragraph 9 (I) (c) may
include, among other things, payments in respect of patents, trademarks and 
copyrights. However, the charges for the right to reproduce the imported 
goods in the Partner State shall not be added to the price actually paid or 
payable for the imported goods in deter- mining the customs value. 
2.Payments made by the buyer for the right to distribute or resell the
imported goods shall not be added to the price actually paid or payable for the 
imported goods if such payments are not a condition of the sale for export to 
252 G/VAL/N/1/BDI/1 
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the Partner State of the imported goods. 
Subparagraph 3 
Where objective and quantifiable data do not exist with regard to the additions 
required to be made under the provisions of Paragraph 9, the transaction value 
cannot be determined under the provisions of Paragraph 2. As an illustration 
of this, a royalty is paid on the basis of the price in a sale in the importing 
country of a litre of a particular product that was imported by the kilogram 
and made up into a solution after importation. If the royalty is based partially 
on the imported goods and partially on other factors which have nothing to do 
with the imported goou., .;uch as when the imported goods are mixed with 
domestic ingredients and are no longer separately identifiable, or when the 
royalty cannot be distinguished from special financial arrangement s between 
the buyer and the seller, it would be inappropriate to attempt to make an 
addition for the royalty. However, if the amount of this royalty is based only 
on the imported goods and can be readily quantified, an addition to the price 
actually paid or payable can be made. 
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FIFTH SCHED ULE (s. 114) 
THE EXEMPTIONS REGIME 
PART A-SPECIFIC EXEMPTIONS [Rev. 2009 
GOODS IMPORTED OR PURCHA SED BEFORE CLEARANCE 
THROUGH THE CUSTOMS BY OR ON BEHALF OF PRIVILEGED 
PERSONS AND INSTITUTIONS 
1. The Presidents
Goods for use by the Presidents of the Partner States.
2. Partner States Armed Forces
All goods, including materials, supplies, equipment, machinery and
motor vehicles for the official use of Partner States Armed Forces.
3. Commonwealth and Other Governments
Goods consigned to officers or men on board a naval vessel belonging
to another Commonwealth Government for their personal use or for
consumption on board such vessel.
Goods for the use of any of the Armed Forces of any allied power.
4. Diplomatic and First Arrival Privileges
(1)Household and personal effects of any kind imported by entitled
personnel or their dependants including one motor vehicle imported or
purchased by them prior to clearance through customs within ninety
days of their first arrival in a Partner State or such longer period not
exceeding three hundred and sixty days from the date of his arrival, as
may be approved by the Commissioner in a Partner State in specific
cases where the entitled personnel have not been granted an exemption
under item 4 (4) of Part A or item 5 (3) of Part B:
Provided that this exemption shall apply to entitled personnel who may 
have arrived for a new contract notwith standing their previous 
residential status in a Partner State while in execution of another 
assignment, provided further that each contract is for a term not less 
than two years. 
(2) One motor vehicle which the ministry responsible for foreign affairs
of a Partner State is satisfied as having been imported as a replacement for a 
motor vehicle originally imported under paragraph (1) which has been written 
off due to accident, fire or theft: 
Provided that customs duty shall be payable at the appropriate rate if the 
written off motor vehicle is disposed of locally. 
(3) Goods for the official use of the United Nations or its specialised
agencies or any Commonwealth High Commission, or of any foreign 
embassy, consulate or diplomatic mission in a Partner State. 
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(4) Goods for the use of a high official of the United Nations or its
specialised agencies, or a member of the diplomatic staff of any 
Commonweal th or foreign country, where specific provision for such 
exemption is made by the minister responsible for foreign affairs. 
(5) Goods for the United Nations or any of its specialised agencies for
the support of a project in a Partner State. 
(6) On first arrival in a Partner State or within three months of that date,
the household and personal effects, including one motor vehicle, of an 
employee of the United Nations, or of its specialised agencies, of any 
Commonwealth High Commission, or of any foreign embassy, consulate or 
diplomatic mission, where the employee: 
( a)is not engaged in any other business or profession in a Partner State;
and
(b)has not been granted an exemption under item 4 (1), (2) and (4) of
Part A or item 5 (3) of Part B.
(7)Any motor vehicle acquired free of duty pursuant to the provisions
of this item shall on re-sale or upon other disposition, whether or not for any 
material consideration, be liable to duty notwithstanding that the period of 
two years allowed has elapsed. 
5.Donor Agencies with Bilateral or Multilateral Agreements with the
Partner States
(1)Household and personal effects of any kind imported by entitled
personnel or their dependants, including one motor vehicle imported or 
purchased by them prior to clearance through customs, within ninety days of 
their first arrival in a Partner State or such longer period not exceeding three 
hundred and sixty days from the date of his arrival, as may be approved by the 
relevant authority in a Partner State in specific cases where the entitled 
personnel have not been granted an exemption under item 4 (4) of Part A or 
item 5 (3) of Part B: 
Provided that the exemption under this paragraph shall apply: 
(i) to entitled personnel who may have arrived for a new contract for a
.term of not less than two years, not withstanding their previous
residential status in a Partner State while in execution of another
assignment;
(ii) only once every four years where there is an on going project; and
(iii)to an additional motor vehicle where there is a bilateral agreement
between the Government and aid agency entered into prior to the
coming into force of this Protocol.
(2)One motor vehicle, which the Commissioner in a Partner State is
satisfied, is imported as a replacement of another motor vehicle originally 
imported under paragraph (1) and which has been written off due to accident, 
fire or theft: 
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Provided that any motor vehicle acquired free of duty pursuant to the 
provisions of this item shall on resale or upon other disposition whether or not 
for any material consideration be liable for duty not withstanding that the 
period of two years has elapsed. 
6.International and Regional Organisations
Goods and equipment imported by donor agencies, interna tional and
regional organisations with Diplomatic accreditation or bilateral or
multilateral agreements with a Partner State for their official use.
1.The War Graves Commission
Goods, including official vehicles but not including office supplies and
equipment and the property of the Commission's staff, for the
establ ishment and maintenance of war cemeteries by the Commonwealth
War Graves Commission.
8.Disabled, Blind and Physically Handicapped Persons
Materials, articles and equipment, including one motor vehicle, which:
(a) are specially designed for use by disabled or physically
handicapped persons or;
(b)are intended for the educati onal, scientific or cultural advan cement
of the disabled for the use of an organisation approved by the
Government for the purpose of this exemption:
Provided that the exemption in respect of motor vehicles shall not apply to 
paragraph (b). 
9.Rally Drivers
(1)One motor vehicle for each driver and spare parts specified in
Paragraph (2) which: 
(a) are imported or purchased prior to clearance through customs for
use in the rally;
(b) having been temporarily imported under the Act for use in the rally,
are purchased during the period of temporary importation by a rally
driver resident in a Partner State for use in a rally;
(c) having been imported under conditions whereby exemption of duty
is granted under this Schedule, or whereby remission or refund of
duty has been granted by the Commissioner, are purchased by a
rally driver resident in a Partner State for use in the rally; and
(d) in the case of vehicles only, are assembled in a Partner State and
purchased by a rally driver for use in the rally.
(2)Paragraph (1) shall apply to the following spares parts imported by a
rally driver for use in the rally: 
(a) one engine assembled complete, or such individual parts making up
one engine as the rally driver requires, including, in either case, a
starter motor, alternator and clutch;
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(b) one gear box assembly complete;
(c)one differential assembly and one front and rear axle assembly, or
such individual parts making up one front and rear axle assembly as
the rally driver requires;
(d) not more than four front suspension assemblies, or such individual
parts making up those assemblies as the rally driver requires: and
( e)not more than two sets of rear shock absorbers.
(3)Exemption of duty under Paragraph (1) and (2) is made on the condition
that:
(a) it applies only to motor vehicles and parts imported or purchased for
use by bona fide rally drivers resident in a Partner State who have
been approved and recommended to the Commissioner or a person
authorised by him or her in writing, by the rally authorities and
accepted as such by him;
( b)where the motor vehicle or parts ceased to be used or, in the case of
parts, to be reassigned for use, for rally purposes or are disposed off
in a Partner State to persons not entitled to exemption from, or
remission of duty, duty shall, immediately become payable at the
appropriate rate; and
( c)where the motor vehicle parts cease to be used, or in the case of
parts, to be assigned for use, for rally purposes or are disposed off
in a Partner State to persons not entitled to exemption from, or
remission of duty, duty shall subject to paragraph (5), immediately
become payable at the appropriate rate.
(4)Nothing in paragraph (3) (a) or (c) shall prevent the motor vehicle or
spare parts from being used in other rallies in a Partner State. 
(5)Where a person to whom an exemption has been granted under this
item. fails to take part in the rally, duty shall become payable at the rate 
applicable on the date the rally ends. 
10.Goods and Equipment for Use in Aid Funded Projects
PART B-GENERAL EXEMPTION 
GOODS IMPORTED OR PURCHASED BEFORE CLEARANCE 
THROUGH CUSTOMS 
1.Aircraft Operations
(a) Any of the following goods, which are imported for use by the national 
carrier or any airline designated under an air services agreement
between the Government of a Partner State and a foreign Government:
Aircraft. aircraft engines. parts and accessories thereof, air
navigational instruments; lighting. radio and radar apparatus· and
equipment of specialised nature for the repair, maintenance and
257 G/VAL/N/1/BDI/1 
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servicing of an aircraft on the ground; ground signs, stairways for 
boarding aircraft, imported solely for use in connection with aircraft; 
catering stores, such as luncheon boxes, cardboard trays, paper plates, 
paper napkins, imported for use by any airline. 
(b) Any of the following goods, which are imported for use by an
approved ground handler or caterer:
(i) equipment of a specialised nature for repairs; maintenance and
servicing of an aircraft.
(ii) specialised aircraft loading and unloading equipment; and
(iii) stairways for boarding and loading aircrafts.
(c) Aircraft spare parts imported by aircraft operators or persons
engaged in the business of aircraft maintenance:
Provided that such spare parts shall be imported on the recommendation 
of the authority responsible for civil aviation in the Partner State and in 
such quantities as the Commissioner may speci fy. 
2. Containers and Pallets
(a) Containers, including boxes, tins, bottles, jars, and other packages
in which any goods not liable to ad valorem duty are packed and
imported, being ordinary trade packages for the goods contained
therein;
(b)Pallets and pre-packing slings;
(c)Containers specially designed and equipped for carriage by one or
more modes of transport.
(d) Imported containers, which the Commissioner on the
recommendation of the Director of Veterinary Services is satisf ied,
and specially designed for storing semen for artificial insemination;
(e)Packing material of any kind designed for packaging goods for
export.
3. Deceased Person's Effects
Used personal effects, subject to such limitations as the Commissioner
may impose, which are not for re-sale and have been the property of the
deceased person and have been inherited by or bequeathed to the person
to whom they are consigned. The personal effects include one motor
vehicle which the deceased owned and used outside a Partner State.
4. Fish, Crustaceans and Molluscs
Fish, Crustaceans and Molluscs, fresh (dead or live), chilled or frozen
caught and landed by canoes or vessels registered and based in a Partner
State.
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5. Passengers' Baggage and personal effects
(1)Goods imported by passengers arriving from places outside the Partner
States shall, subject to the limitations and conditions specified in the
following paragraphs:
The goods shall be: 
(a)the property of and accompany the passenger, except as provided in
Paragraph 7;
( b)for the personal or household use of the passenger in a Partner State;
and
(c)of such kinds and in such quantities as the proper officer may allow.
(2)Notwithstanding Paragraph (1) (c), the following goods shall not be
exempted under this item:-
( a)alcoholic beverages of all kinds, perfumes, spirits and tobacco and
Manufactures thereof, except as provided in Paragraphs 6 and 7 of
this item;
( b)fabrics in piece;
(c)motor vehicles, except as provided in Paragraph (3) and (4);
( d)any trade goods or goods for sale or disposal to other persons.
(3)Subject to Paragraphs (1) and (2), the following goods may be exempted
under this item when imported, as baggage by a person on first arrival or a
returning resident of a Partner State whom the proper officer is satisfied is
bona fide changing residence from a place outside a Partner State to a place
within a Partner State,
(a) wearing apparel;
(b) personal and household effects of any kind which were in his
personal or household use in his former place of residence;
(c) one motor vehicle, (excluding buses and minibuses of seating
capacity of more than 13 passengers and load carrying vehicles of
load carrying capacity exceeding two tonnes) which the passenger
has personally owned and used outside a Partner State for at least
twelve months (excluding the period of the voyage in the case of
shipment):
Provided that the person has att ained the age of eighteen years. 
(4)Subject to Paragraphs (1) and (2) of this item, the following goods may be
exempted under this item when imported as baggage by a person whom the
proper officer is satisfied is making a temporary visit not exceeding three
months to a Partner State:
(a) non-consumable goods imported for his personal use during his
visit which he intends to take out with him when he leaves at the
end of his visit;
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(b) consumable provisions and non-alcoholic beverages in such
quantities and of such kinds as are in the opinion of the proper
officer consistent with his visit;
(c) that the goods are imported by a returning resident being an
employee of an international organisation the headquarters of which
are in a Partner State and who has been recalled for consultations at 
the organisation's headquarters.
(5)Subject to Paragraphs (I) and (2) of this item, the following goods may be
exempted under this item when imported as baggage by a person who the
proper officer is satisfied is a resident of a Partner State returning from a visit
outside a Partner State and who is not changing residence in accordance with
paragraphs (3) and (4):
(a) wearing apparel;
(b) personal and household effects which have been in his personal use
or household use.
(6)Subject to paragraph (I) of this item, and subject to sub-paragraph (b) of
this paragraph, duty shall not be levied on the following goods imported by, 
and in the possession of a passenger:-
(a) spirits (including liquors) or wine, not exceeding one litre or wine
not exceeding two litres;
(b) perfume and toilet water not exceeding in all one half litre, of which
not more than a quarter may be perfume;
(c) cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not
exceeding in all 250 grammes in weight.
The import duty free allowance shall be granted only to passengers who have 
attained the age of eighteen years. 
(7)Subject to Paragraphs (I) and (2) of this item, the exemptions granted in
accordance with Paragraphs (3), (4) and (5) of this Item may be allowed in
respect of bag-gage imported within ninety days of the date arrival of the
passenger or such further period not exceeding three hundred and sixty days
from such arrival as the Commissioner-General may allow. The duty free
allowances granted in accordance with Paragraph (6) of this item shall not be
allowed in respect of goods specified in the paragraph imported in
unaccompanied baggage.
(8)Where any person who has been granted an exemption under Paragraphs
(3)or (4) changes his residence to a place outside a Partner State within ninety
days from the date of his arrival, he shall export his personal or household
effects within thirty days, or such further period not exceeding sixty days
from the date he changes his residence to a place outside a Partner State, as
the Commissioner may allow, otherwise duty becomes payable from the date
of importation,
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(9)Subject to Paragraphs (I) and (2) of this item, goods up to the value of
United States Dollars Three Hundred for each traveller in respect of goods.
other than goods referred to in Paragraph 8 of this item, shall be exempted
when imported by the traveller in his or her accompanied baggage or upon his
or her person and declared by him or her to an officer, provided that the person
has been outside the Partner State for a period in excess of 24 hours;
6. Samples and Miscellaneous Articles
Samples and miscellaneous articles not imported as merchandise which
in the opinion of the Commissioner have no commercial value.
1. Ships and Other Vessels
Passenger and cargo vessels of all kinds of twen ty-five net register tonnage or
more, cable ships. floating factories, whale catching vessels, trawlers and other 
commercial fishing vessels (other than SJX>r1 fishing vessels), weather ships,
hopper barges; lighters, JX>ntoons (being flat decked vessels used for the
transJX>r1ation of persons or gcxxls) and ferry boats; parts and accessories, but
not including batteries and sparking plugs.
8. Prep arations for cleaning dairy apparatus
Surface-active preparations and washing preparations whether or not
containing soap, specially prepared for deaning dairy apparatus.
9. Mosquito net.� and materials for the manufacture of mosquito nets
10. Seeds for Sowing
All seeds spores and cut plants, imported specially treated, which the
relevant authority in the Ministry responsible for Agriculture has
approved as fit for sowing.
II. Chemically defined compounds used as fertilisers
Upon recommendation of the authority responsible for Agriculture in the
Partner State.
12. Museums, Exhibits and Equipment
(a) Museum and natural history exhibits and specimens, and scientific
equipment for public museums; and
(b) Chemicals, reagents, films, film strips and visual aids equipment,
the importation of which is approved in writing by the relevant
authority in a Partner State, imported or purchased prior to
clearance through Customs by the National Museums.
13. Diapers, Urine bag.\· and hygienic bags
Diapers, Urine bags and hygienic bags for medical use, in such quantities
as the Commissioner may allow.
261 L.N. No. 2 
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Scplcmhcr
2005.G/VAL/N/1/BDI/1
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f;'ast Afri can Community Customs Managc111c1 1t L.N. No. 12 
of June 
30th, 2008.
and L.N.
No. 12/2008
of 23rd
June, 2008.
L.N. No. 2 
of 15th 
September 
2005. 
L.N. No. 2 of 
15th 
September 
2005 
and L.N. No. 
36 8th 
December 
2008. 
L.N. No. 2 
of 
September 
15, 2005. 
L.N. No. 2 
of
September
15, 2005. 
L.N. No. 12
of June 30,
2006.(Rev. 2009 
14. Diagnostic Reagen ts and Equipment
Diagnostic reagents and equipment recommended by the Director of
Medical Services or the Director of Veterinary Services for use in
hospitals, clinics and diagnostic laboratories subject to such limitations
as the Commissi oner in a Partner State may impose.
15. Horticulture, Agriculture or Floriculture Input s
Imported inputs by persons engaged in horticulture, agriculture or
floricult:ire which the Commissioner is satisfied are for 'Jse in the
horticulture, agric ulture or floriculture sector.
16. Packaging Material for Medicaments
Packaging materials and raw materials for manufacture of medicaments
upon recommendation of the authority responsible for manufacture of
medicaments.
17. Education
Educational Articles and Materials as specified in the Florence 
Agreement.
18. Splints for use in the manufacture of matches
Splints imported by manufacturer for use in the manufacture of matches.
19. Inputs for use in the manufacture of agricultural equipment
Inputs imported by a manufacturer for use in the manufacture of
agricultural equipment.
20. Relief goods imported for emergency use in specific areas where
natural disaster/calamity has occurre d in a Partner State
Goods for emergency relief purposes of such quantities and within a
specified period imported by government or its approved agent or a non­
governmental organisation or a relief agency as authorised by the
Director/Commissioner responsible for disaster manag ement in a Partner
State provide that:
(a) the goods are household utensils, food stuffs, materials for
provision of shelter, and equipment and materials for health,
sanitary and education purposes,
( b) the goods are for use in areas where a natural disaster or calamity
has occurred in Partner State,
(c) the importation shall be made within 6 months or such further
period not exceeding 12 months as the Commiss ioner of a Partner
State may permit in each case,
( d)the quantities of imported goods shall be subject to such limitations
as the Commissioner may impose, and
262 G/VAL/N/1/BDI/1
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East African Community C ustoms Management [Rev. 2009 
(e) the Commissioner shall submit a notification of the exemption
detailing the description of the goods and quantities to the
Directorate for circulation to other Partner States.
21. Hotel Equipment
22. Any of the following goods engraved or printed or marked with the hotel
logo imported by a licensed hotel for its use:
(a) Washing machines;
(b)Kitchen Ware;
(c) Cookers;
(d)Fridges and freezers
(e)Air Conditioning Systems;
(f) Cutlery;
(g)Televisions;
(h) Carpets;
(i)Furniture;
(j) Linen and Curtains;
(k)Gymnasium equipment
(a)Refrigerated trucks I' 
(b)Insulated tankers
23. Speed Governors
24. Computer Software
Any media containing computer software;
25. Electrical Energy saving bulbs for lighting also known as Compact
Fluorescent Bulbs
Compact Fluorescent Bulbs (Energy Saving Bulbs) with power
connecting cap at one end.
26. Specia lised Solar equip ment and accessories
Specialised Solar powered equipment and accessories including deep
cycle batteries which exclusively use and/ or store solar power.
27. Unbleached woven fabrics of a width 80 inches and above imported for
manufacture of textile materials
Woven fabrics made from unbleached yarn and which has not been
bleached, dyed or printed of a width 80 inches and above provided that:
263 L.N. No. 2
of 
September
15, 2005.
L.N. No. 12
of 23,. June
2008.
L.N. No. 2
of
September
15, 2005. 
and L.N.
No. 12 of
23,. June
2008.
L.N. No. 2
dated
September
15, 2005.
L.N. No. 2
dated
September 
15, 2005.
L.N. No. 12 
dated June 
30, 2006 and 
L.N. No. 8 
dated June 
18, 2007. 
L.N. No. 12 
dated June 
30, 2006. 
L.N. No. I 
dated 1st 
March,
2007.G/VAL/N/1/BDI/1
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East African Community Customs Management L.N. Eo X 
dall'd Junl'
IS. 2007.
LN. N,, 12 
da1cd �J"1 
Junl'. 200S. [Rev. 2009 
(a) the unbleached woven fabrics are imported by approved Textile
Mills in a Partner State for exclusive use in the manufacture of
finished fabrics;
( h)the imported unbleached woven fabrics shall be subject to customs
cnntrol and such conditions as the Commissioner shall prescribe in
accnrd,tnce with this Act;
(c) the quantities imported shall be subject to such limitations as the
Commissioner shall specify; and
( d)the exemption of import duty on unbleached woven fabrics of width
80 inches and above shall apply for two years from 1st March 2007.
28. Item.� imported for use in licensed hospitals
Any of the following goods engraved or printed or marked with the
hospital logo imported for use in licenced hospitals. as recomm ended by
the Director of Medical Services subject to such conditions and
limitations as the Commissioner may impose:
(a) shadow less lamps for use in operating theatres
(b) blood freezers
(c) kitchenware and equipment
(d) laundry equipment
(c) mattresses and linen
(/) bedside screens 
(g) air cnndit inners
(h) uniforms for use by hospital staff
(i) water heating equipment
(i) trolleys and stretchers
(k) furniture
29. Mntllr \'chicles specially designed for refuse/garbage collection and
disptisal implll'ted m purchased by local authorit ies or persons contracted
by the ln�·al authorities to collect refuse/garbage.G/VAL/N/1/BDI/1
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East 1\.fi-icm1 C m111111111ity Customs Ma 11agcme11t [Rev. 2009 
SIXTH SCHEDULE (s. 130.) 
WARRANT OF DISTRESS 
To ................................................... . 
I, ................................................................................. the 
Commissioner by virtue of the powers vested in me by 130 (4) of the East 
African Community Customs Management Act, 2004 do hereby authorise 
you to collect and recover the sum of .................. .................... ...... due 
for duty from ................................... ......... havin g his or her premises 
at ................................................... and for the recovery thereof I 
further authorise that you, with the aid (if necessary) of your assistants and 
calling to your assistance any police officer if necessary) which assistance 
they arc hereb y required to give, do forth levy by distress the said sum 
together with the costs and charges of and incidental to the taking and keeping 
of such distress, on the goods, chattels or other distrainablc things of the said 
person wherever the same may be found, and all vessels, vehicles, animals, 
and other articles, used within the partner states in commercial transactions 
which you may find in any premises or any lands in use or possession of the 
said tax payer or any person on his or her behalf or in trust for him or her. 
And for the purpose of levying such distress you are hereby authorised, if 
necessary, with such assistance as aforesaid to break open any building or 
place in the daytime. 
Given under my hand at ......... this .................. day of .......... .... 20 .... . 
265 G/VAL/N/1/BDI/1
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East African Co1111111111ity Customs Ma11age111e11t 
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