CHAPTER 403 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [PRINCIPAL LEGISLATION] . Arrangement of Sections OAG of n Section Title sios mi part i r pe PRELIMINARY PROVISIONS uto ith 1. Short title. d w 2. Interpretation. ute str ib dipart ii or ADMINISTRATION ed uc 3. Provisions relating to staff. d pro 4. Customs seal and flag. e be r 5. Officer to have powers of police officer. y a 6. Hours of attendance. k mo 7. Offences by or in relation to officers. bo is 8. Appointment of ports, etc. f th 9. Appointment of Customs areas, ret a toc. 10. Accommodation on wharvNeos. p 11. Offences in respect of Ceuds .t oms areas, etc. 12. Customs control of gseo rovds. 13. Liability for loss, e tst h r rough negligence of officer.etc. igh All r . part iii nia IMPORTATION nz a 14-16. OmTaitted. t o f en Arrival and Report of Aircraft and Vessels ern1 m7. Procedure on arrival. v G o 18. Place of mooring, etc. 5 02 19. Restriction on boarding vessels before proper officer. ©2 20. Report. 21. Master to answer questions, etc. 22. Goods in transit shed, deemed in aircraft or vessel.etc. 23. Goods reported to be unloaded. 24. Master of wreck, to report.etc 473 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Arrival Overland 25. Vehicles arriving overland. 26. Arrival overland otherwise than by vehicle. Unloading and Removal of Cargo G. 27. Unloading, etc. OA of Entry, Examination and Delivery sio n s 28. Entry of cargo. i erm 29. Entry of transfer goods. t pu 30. Surplus stores may be entered. o ith 31. Provisions relating to mail, personal baggage, etc. d we 32. Entry in absence of documents. t rib u 33. Provisions relating to goods liable to ad valorem duty. dis t 34. Delivery from Customs area in special circumstances. ord 35. Re-packing, in Customs area, etc. e uc rod Provisions Relating to a Customs W p e r earehouse 36. Goods deposited in Customs warehouse may bye ba sold, etc. 37. Goods deemed to be in Customs warehouske m.o bo pa is thrt iv WAREHOU ofrt SING OF GOODS a oG peneral Provisions N 38. Warehousing of dutiablee dg. oods. 39. Procedure on warehsoeu rvsing. 40. Removal to wareths o reuse of goods entered therefor. 41. Entry of warehigohused goods. 42. OperationsA ll r . in warehouse. 43. Re-gauang iiang and re-valuation. 44. DTeali nvzery from warehouse in special circumstances. 45. t oR f emoval to another warehouse. 4 n m6e. Warehoused goods may be delivered as stores. ernv 47. Abandonment, of warehoused goods.etc. o G 48. Period of warehousing and sale of goods. 02 5 2 49. Examination of warehoused goods on delivery. © 50. Access to warehouse. 51. Removal of goods after entry for home consumption, etc. 52. Penalty for unlawfully taking warehoused goods etc. 474 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Bonded Warehouses 53. Commissioner General may license warehouses. 54. Procedure on revocation or expiry of licence. 55. Warehouse keeper to provide facilities. 56. Stowage and storage of goods in bonded warehouse. G. 57. Removal of goods from private to general warehouse. A f O 58. Warehouse keeper to produce goods deposited. o ion iss Government Warehouses erm 59. Goods in Government warehouse liable to rent, etc. t p ou 60. Removal., of goods in Government warehouse etc. th w i ute d part v ib EXPORTATION dis tr or Prohibited and Restricted Exports ce d 61. Prohibited and restricted goods u rod 62. Power to prohibit, etc., exports re p 63. Exemption of goods on transit, etc. be may Entry Outwards and Loadingo ok f Aircraft and Vessels o 64. Entry outwards of vessel. b his 65. Entry of cargo for export. of t 66. Loading, etc. rt pa 67. Provisions relating to pers.o o Nnal baggage, etc. 68. Goods for export not tro d ve be discharged in neighboring countries. 69. Provisions relating etso e export of certain goods. r 70. Stores for aircrahftts and vessels. 71. Short-shipmll ern igt of non-bonded goods. 72. Export g A iao. ods stored at risk of owner. 73. Goodzsa nliable to export duty. n Ta t o f Departure Overland 7m4e. n Vehicles departing overland. ve rn75. Departure overland otherwise than by vehicle. o 25 G Goods in Transit or for Transhipment 20© 76. In transit, goods, etc. 475 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] part vi DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS 77. Clearance required for departure to foreign port. 78. Grant of clearance. 79. Clearance to be produced. G. A 80. Deficiency or surplus in cargo or stores. f Oo 81. Aircraft or vessel to be brought at boarding station. ion iss part vii ermp IMPORTATION AND EXPORTATION BY POST ou t th 82. Application of Act to postal articles. d w i 83. Time of entry of postal articles. uteib dis tr part viii or COASTWISE AND TRANSFER TRADceE d u 84. Power to prohibit, carriage coastwise and transfer etcp.rod 85. Meaning of carriage coastwise and transfer. e r e 86. Carriage coastwise or transfer in vessel from faoyr beign port. 87. Loading of coastwise and transfer cargo etc ok .m 88. Transire required for departure coastw ibsoe and transfer. s 89. Transire to be delivered on arrival.f th i 90. Power of Commissioner Generaarlt oto vary procedure. 91. Entry outwards of aircraft, coa rprying goods coastwise etc. 92. Coasting vessel not to deedv .i Nate from voyage etc. 93. Conveyance by road rv s eof transferred goods only in licenced vehicles. 94. Examination of cso ra esting vessel and goods. ht rig . A ll part ix nia PROVISIONS RELATING TO SECURITIES a 95. Coamn zmissioner General may require security. T 96. t oG f eneral provisions relating to giving of security. 9 n m7e. Provisions relating to sureties. ve rn98. Enforcement of bond. o 25 G 0 part x ©2 DUTIES Liability to Duty 99. Rates of duty specified in neighboring country legislation etc. 100. Exemption from duty of goods remaining on board. 101. Exemption from import duty of goods entered for exportation, etc. 476 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 102. Exemption from import duty or transfer tax of certain re-imports. 103. Exemption from import duty of temporary imports. 104. Derelict goods liable to duty etc. 105. Goods imported duty free by Community, liable to import duty or transfer tax on disposal etc. AG. Computation of Duty f O o 106. Time of entry determines rate of duty. ion ss 107. Duties to apply proportionately etc. mi r 108. Determination of value of goods liable to ad valorem import duty. t p e u 109. Duty computed on gross weight of package in certain cases. o ith 110. Duty computed on reputed quantity in certain cases. w ed 111. Commissioner General may fix litre equivalent of other liquid meaibsu t r rement. 112. Allowance for tare. st di 113. Duty on package in certain cases. or ce d Payment of Duty etc u rod 114. Recovery of duty. repe 115. Appointment and duties of agent. ay b 116. Collection of tax by suit. k m 117. Collection of tax by distraint. bo o 118. Effect of obligation to pay duty. hisf t 119. Effect of alteration in classificatirot no of goods. 120. Short levy, erroneous refundo o pr a rebate. 121. Samples may be taken wit.h Nd out immediate payment of duty. erv e Dersawback, Remission, Rebate and Refund r 122. Drawback of duhttsy. g 123. Remission ollf rd i uty. 124. Rebate oaf .d A i uty. 125. Repnazy amnent of Customs duty when goods returned or destroyed by fire. 126. Rf eTfaund of duty. nt o me Disputes ernv 127. Settlement of disputes. o 25 G 20 part xi © CUSTOMS AGENTS 128. Authority of agents. 129. Liability of duly authorised agent. 130. Liability of owner for acts of duly authorised agent. 477 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] part xii PREVENTION OF SMUGGLING Powers of Officers 131. Power to require vessels to bring to, etc. 132. Power to require vessel to depart, etc. G. A 133. Power to patrol freely and moor vessel, etc. O of 134. Power to board vessel and search, etc n sio 135. Power to stop vehicle suspected of conveying uncustomed goods, etc. is rm 136. Persons entering or leaving neighboring countries to answer questions concertn pi eng baggage. u ho 137. Power to search persons. t d w i 138. Power of arrest. ute 139. Power to search premises. ib ist r 140. Search warrants. d or 141. Power to require production of books, etc. d ce 142. Power to call for aid. du ep ro Offences r be 143. Assembling in contravention of provisions o mf atyhis Act. 144. Offences with violence, etc. oo k 145. Inducing another to commit offence b h. is 146. Offence to warn offender. t t o f 147. Offence to assume character o pfa o rfficer. 148. Master of vessel used for s.m o Nuggling etc. 149. Offences related to prorvhei dbited, restricted, and uncustomed goods. 150. Offence to import e s r oers export concealed goods. 151. Offence to makhet or use false documents. 152. Offence to rlel fr iugse to produce documents, etc. 153. Offence iato. Ainterfere with Customs gear. 154. Uncuzsat nomed goods found to be reported. 155. G an f Toods offered on pretence of being smuggled. 156. nt oAiders, abettors, etc. me ern part xiii ov 5 G PENALTIES, FORFEITURE AND SEIZURE 02 ©2 157. General penalty. 158. Goods liable to forfeiture. 159. Vessels liable to forfeiture etc. 160. Provisions relating to goods liable to forfeiture. 161. Power to seize goods liable to forfeiture, etc. 478 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 162. Procedure on seizure. 163. Effect of conviction on things liable to forfeiture etc. 164. Procedure after notice of claim. 165. Provisions relating to condemnation. 166. Power to order disposal of forfeited uncustomed goods. G. 167. Restoration of seizures. OA n o f part xiv iss io LEGAL PROCEEDINGS erm p 168. Proceedings triable in subordinate court of first class. ut ho 169. Actions by or against Commissioner General. it w 170. Limitation of proceedings. d ute 171. Provisions relating to proof in proceedings etc. tribis 172. Provisions relating to penalties for offences. or d 173. Place of trial. ce d 174. Protection of witnesses. rod u 175. Reasonable grounds to be defence in any action ag raei pnst officer. 176. Repealed. y b e a k mpart xoov SETTLEMENT OF CASES BY ThiHs bE COMMISSIONER GENERAL t 177. Power of Commissioner Generarlt oto f compound offence by agreement. 178. Power of Commissioner Gene prao al to compound offence without agreement. . N rve d e part xvi reMs ISCELLANEOUS PROVISIONS s 179. Attendance ofi gmh taster before Commissioner General. r 180. Provisions A r lel lating to prescribed forms. 181. Provisinoina .s relating to all documents. 182. Proadn zuaction of documents. 183. T oPf rovisions relating to declarations and signatures. 184e. n t Receipts for payment on entry. m e1rn85. Service of notices, etc. v Go 186. Provisions relating to loading of goods etc. 02 5 187. Proper officer may take samples. ©2 188. Rewards. 189. Auctioneers legislation not to apply to sales. 190. Licensing of vessels conveying goods subject to Customs control. 191. Application of Act to importation overland, etc. 192. Provisions relating to commissioned vessels. 479 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 193. Power of Commissioner General in special cases. 194. Application of air legislation. 195. Regulations. part xvii . CUSTOMS TARIFF AG f O 196. Application. o sio n 197. Interpretation. is 198. Import duty and suspended duty. rm pe 199. Payment of Customs duty when importing. ou t h 200. Exemption from Customs duty after the first anniversary. it w 201. Payment of Customs duty on sale or transfer of any item. d ute 202. Registration of registered dealers. ist rib 203. Application for registration. d or 204. Application of certain provisions of the Value Added Tax cA dc e t. 205. Definitions. u rod 206. Provisions as to suspended duty. p re 207. Payment of duty may be deferred. bey 208. Powers of Commissioner General to grant r mefaund of import duty and suspended duty. 209. Power of Commissioner General to forgboo o cklaims for payment of duty. 210. Recovery of duty by suit and summathri sy proceedings. 211. Power of Minister to remit suspetn od f ed duty and import duty. r 212. Payment of duty instalments. pa 213. Minister may amend SchedNuo d. les. 214. Effect of alteration of irmveport duty and suspended duty on contract for sale. 215. Application of agr se ereement by SADC Member States. 216. Repealed. ts gh 217. Repealed. l ril ia. A an nz part xviii a f T CUSTOMS AND EXCISE MANAGEMENT t o218e. n Omitted. 2rn1m9. This Part to apply notwithstanding Community laws. ov e220. Interpretation. G 25 221. Certain Acts of Community to apply. ©20 222. Establishment of Department of Customs and Excise. 223. Payment not to be made to general fund of community. 224. Amendment of laws. SCHEDULES 480 CHAPTER 403 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT . An Act to provide for the management and administration of customs, AG transfer tax and related matters. of O n iss io rm Ords. Nos. 1 of 1966 27 of 1997 1 of 2008 pet 12 of 1952 10 of 1967 2 of 1998 2 of 2014 ou 10 of 1955 12 of 1969 8 of 1998 EAC. Cap. 27 ithw 3 of 1958 13 of 1969 12 of 1999 E.A.C.L.N. d e 5 of 1960 10 of 1970 15 of 1999 49 of 1954 t bu Acts Nos. 13 of 1976 11 of 2000 84 of 1961 tris 14 of 1961 13 of 1989 15 of 2000 1 of 1967 r d i 2 of 1962 16 of 1994 14 of 2001 64 of 1970 d o 2 of 1963 13 of 1996 10 of 2002 ce 12 of 1964 25 of 1997 18 of 2002 duro re p e PAaRy bT I m PRELIMINoAk o RY PROVISIONS b his Short title 1. This Act may bert t ocf ited as the Customs (Management and Tariff) Act. a o p d. N Interpretation In this Act e e, ruv nless the context otherwise requires- Acts Nos e 2 of 1963 “agent”s irn s relation to an aircraft, vehicle or vessel, includes 1 of 1966 an ht rigy person who notifies the proper officer in writing 12 of 1976 ll 9 of 1977 . Athat he intends to act as an agent and who, or on whose a 19 of 1977 an i z behalf any person authorised by him, signs any document 12 of 1981 an 16 of 1983 T required or authorised by this Act to be signed by an agent: f 19 of 198n5t o Provided that, the owner of any aircraft, vehicle or vessel, 9 of 1m98e8 18 ornf 1981 if resident or represented in the United Republic, shall 1v4eo of 1992 either himself or through his representative be deemed to 25 G15 of 2000 s. 39 10 of 2002 s. 18 be the agent for all purposes of this Act if no such agent is 20© E.A.C L.N appointed; Provided that, the owner of any aircraft, vehicle 84 of 1961 1 of 1967 or vessel, if resident or represented in the United Republic, GN. No. shall either himself or through his representative be deemed 122 of 1967 to be the agent for all purposes of this Act if no such agent is appointed; 481 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] “aircraft” includes every description of craft used in aerial navigation; “appropriate legislation” means any legislation imposing any rate of duty on the importation into or exportation of any . goods; AG O “approved place of loading” and “approved place of n o f unloading” means any quay, jetty, wharf, or other placises i,o including any part of a customs airport, appointed bpey r mthe Authority by notice in the Gazette to be a placoeu tw here goods may be unloaded or loaded; ith d w “Board or Tribunal” means the Tax Revenue bAu tpepeals Board or the Tax Revenue Appeals Tribunal e tr dista i blished under the Tax Revenue Appeals Act; or d “boarding station” means any plaucced e appointed by the Commissioner General by noept rioce in the arriving at or departing from any port ore r b place to bring to for the boarding by or the disemmba ayrkation of officers; “bonded warehouse” meoao k b ns any warehouse licensed by the Commissioner Genthi es ral for the deposit of dutiable goods on which imporrt o d f uty has not been paid and which have been entered t poao be warehoused; “by authorityd”. e Nmeans by the authority of the Commissioner Generasel r vor of any officer doing his duty in the matter in e rela httsio r n to which the expression is used; “carll gri go” includes all goods imported or exported in any A ia. aircraft, vehicle or vessel other than such goods as an nz required as stores for consumption or use by or for that of Ta aircraft, vehicle or vessel, its crew and passengers, and the nt e bona fide personal baggage of such crew and passengers; ern m “Commissioner General” means the person having charge Gov of the Customs and Excise Department; 25 20 “Customs” or “the Customs” means the Customs and Excise © Department; “Customs area” means any place appointed by the Commissioner General by notice in writing under his hand for the deposit of goods subjected to Customs control; 482 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] “Customs laws” includes this Act and any enactment relating to the Customs or to the importation, exportation, or carriage coastwise, of any goods, and any subsidiary legislation made under the authority of this Act or any . such enactment; G OA “Customs revenue” means any amount collectable by of n the Customs in accordance with the provisions of th io isse Customs laws; ermp “Customs warehouse” means any place approved t o uby the Commissioner General for the deposit of uwinth entered, d unexamined, detained, or seized, goods fo te bur the security thereof or of the duties due thereon; tri r d is “days” does not include Saturdays, dS oundays or public holidays; ceu “drawback” means a refund of all opro d e r part of any import duty paid in respect of goods ex r bpeorted or used in a manner or for a purpose prescribaey m d as a condition for granting drawback; ok s b o “dutiable goods” mea nth is any goods chargeable with duty; “duty” includes anryt o c f ess, levy, imposition, transfer tax, tax, imposed by aon py a law; “export” wiet N dh. its grammatical variations and cognate expressseior vns means to take or cause to be taken out of the e Unhittse rd Republic; “forl erigl ign port” means any place beyond the limits of the ia. AUnited Republic; an nz “goods” includes all kinds of articles, wares, merchandise, f T a o livestock, and, where any such goods are sold under this nt e Act, the proceeds of such sale; ern m “goods under drawback” means any goods in relation to v G o which a claim for drawback has been or is to be made; 25 20 “Government warehouse” means any place provided by © the Government of Tanzania, and approved by the Commissioner General for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused; 483 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] “import” with its grammatical variations and cognate expressions means to bring or cause to be brought into United Republic from a foreign country; “import duty” means any duty (including any fiscal entry or . suspended fiscal entry) imposed by this Act or a Customs OAG (Dumping and Subsidies: Rates) Act of Tanzania; of n “master” includes any person for the time being having iossr io taking charge or command of any aircraft or vessel;pe rm “Minister” means the Minister responsible for finanocue t ; “name” includes the registered mark of an aircraft;ith d w “officer” includes any person, other thanbu tea labourer, employed in the service of the Custom t dsis, roi r for the time being performing duties in relation tdo o rt he Customs; “owner” in respect of- ce du (a) an aircraft, vessel, or vehiecpl reo, includes every person acting as agent for the o r bwe ner, or who receives freight or other charges payaaby m le in respect of, or who is in possession or contorob okl of, the aircraft, vessel, or vehicle; (b) goods, include sth a isn y person (other than an officer acting in his officiartl oc f apacity) being or holding himself out to be the ow a o np er, importer, exporter, consignee, agent, or the peedr . sNon in possession of, or beneficially interested in,s eor vr having control of, or power of disposition over, st hr e ht e goods; “pallc rik gage” includes every means by which goods for a. A i conveyance may be cased, covered, enclosed, contained n nz a or packed; Ta of “port” means any place, whether on the coast or elsewhere, nt e appointed by the Authority by notice in the Gazette, rnme subject to any limitations specified in such notice, to be a v G o port for the purpose of the Customs laws; and, in relation 02 5 2 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 cause of transmission by post; 484 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Cap. 303 “Post Office’ has the meaning ascribed to it by the Tanzania Posts Corporation Act; “prohibited goods” means any goods the importation, exportation, or carriage coastwise of which is prohibited . under the provisions of the Customs laws; AG O “proper officer” means any officer whose right or duty it of n is to require the performance of, or to perform, the acstiois referred to; rm pe “refiner” means the holder of a licence granted in reosup t ect of a refinery; with d “refinery” means a bonded warehouse licbeun tesed by the Commissioner General for the treatmendits t roi f oils; “regulations” means any regulations madd oe r under this Act; “restricted goods” means any godou cde s the importation, exportation, transfer, or carrepi raoge coastwise of which is prohibited, save in acco bred rance with any conditions regulating such import ay mation, exportation, transfer or carriage coastwise, aoob nkd any goods the importation, exportation, transf s teh ir, or carriage coastwise of which is in any way regulatret do f by or under the Customs laws; “smuggling” wi a ot hp its grammatical variations and cognate expressio . N end s means the importation, exportation, or carriagser vcoastwise or the transfer or removal, of goods e withhts irntent to defraud the Customs revenue, or to evade al nrigl y prohibition of, restriction on, regulation or condition A ia. as to, such importation, exportation, carriage coastwise, n nz a transfer, or removal, of any goods; of Ta “sufferance wharf ” means any place, other than an approved en t place of loading or unloading, at which the Commissioner ern m General may, subject to such conditions as he may either ov G generally or in any particular case impose, allow any 25 20 goods to be loaded or unloaded; © “tons register” means the tons of a ship’s net tonnage as Cap. 165 ascertained and registered according to the tonnage regulations of the Merchant Shipping Act, or in the case of 485 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered; “transfer” with its grammatical variations and cognate expressions means the movement of goods from Tanzania . directly or indirectly to another country, but shall not OAG include goods in transit, goods for transhipment or goods f n o for warehousing in a bonded warehouse; siois “transhipment” with its grammatical variations and copgen rmate expressions means the transfer, either direocut t ly or indirectly, of any goods from an aircraft, vehicl it we oh r vessel, d arriving in Tanzania from a foreign place,b ut toe an aircraft, vehicle or vessel, departing to a foreign tri ddisestination; “transit” with its grammatical variat d oi rons and cognate expressions means the moveme c dnu te of goods imported from a foreign place throughe pt rho e country, to a foreign destination; be r “transit shed” means an ym aybuilding, appointed by the Commissioner Genebr k oaol by notice in writing under his hand, for the good s tsh isubject to Customs control; “uncustomed goordt os f” includes dutiable goods on which the full dutoi eps a have not been paid, and any goods, whether d N du. tiable or not, which are imported, exported or transer e s fverred or in any way dealt with contrary to the reprovtsisions of the Customs laws; “vehl riig h l cle” includes every description of conveyance for the a. A i transport by land of human beings or goods; an nz “voyage” includes flight by aircraft; f T a o “warehoused” means deposited in a Government or bonded nt e warehouse with the authority of the person in charge of rnme such warehouse; ov G “warehouse keeper” means the holder of a licence granted in 25 20 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. 486 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 when any duty due or deposit required under this OAG Act in respect of the goods has been paid, or security of n has been given for compliance with this Act; siois (b) the time of importation of any goods shall be depeem rmed to be the time at which such goods come wiotuh t in the boundaries of Tanzania; th d w i (c) the time of exportation of any goods shbua tell be deemed to be the time at which the aircraft tr d isori vessel departs from its final position, anchorage, or d r berth, at the port within Tanzania where such ugced oods are shipped for exportation: ro ep Provided that, in the caes b er of goods exported overland the time of exportationay m shall be deemed to be the time at which such gooob dk s pass across the boundaries of Tanzania; th is (d) where any arti or fcraft or vessel arrives in Tanzania from any foreigo np a port, then, in relation to each port or place within . Ned Tanzania where such aircraft or vessel may arrsievr ve, such aircraft or vessel shall be deemed to have tsa r e h rrived from a foreign port; (lle ri) g where any aircraft or vessel proposes to depart from . Aia Tanzania to any foreign port, then, in relation to each an nz port or place within Tanzania from which such aircraft f T a o or vessel may depart, such aircraft or vessel shall be t en deemed to be departing therefrom to a foreign port; ern m (f) any reference to Tanzania shall be deemed to include ov G a reference to Tanzania Zanzibar, Mainland Tanzania 02 5 2 and the territorial waters thereof; © (g) where under this Act any power is conferred on, or any duty imposed on, the Commissioner General, then, subject to any express directions by the Commissioner General to the contrary consistent with the provisions 487 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] of this Act, such power may be exercised by, or such duty may be performed by, the Deputy Commissioner General, a Commissioner or a Chief Collector; (h) every act, matter, or thing, required or authorised by . this Act to be done or performed by, with, to, or before, OAG the Commissioner General, if done or performed of n by, with, to, or before, any officer appointed by th io isse Commissioner General for such purpose, shapell r mbe deemed to be done or performed by, with, to, ooru b t efore, the Commissioner General; ith d w (i) every person employed on any duty or s te buervice relating to the Customs by order, or with thiestd riconcurrence of the Commissioner General shall db oe r deemed to be the proper officer for that duty oru ced service; and every act required by law at any timepe r oto be done by, with, to, or before, any particula bre rofficer nominated for such purpose, if done by, m wayith, to, or before, any person appointed by theb oC okommissioner General, to act for such particular is th officer, shall be deemed to be done by, with, to, or brt eof fore, such particular officer. o p a . N rve d PART II se ADMINISTRATION ts re gh Provisions 3.–(ll A 1ri) Subject to any law relating to the appointment of officers relating to staff a. Act No. nai nd their terms and conditions of service in Tanzania, the a 2 of 1963 z an Authority may appoint a Commissioner General of Customs, E.A.C L.N T 84 of 1961t o f a Deputy Commissioner General, Chief Collectors and such 1 of 1m96e7n other officers as may be necessary for the due administration ernv of this Act and the efficient working of the Customs and Excise Go 5 Department. 02 ©2 (2) The Commissioner General of Customs so appointed shall, subject to the control of the Authority and to the provisions of this Act, be responsible for the control and management of the Customs and for the collection of, and 488 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] accounting for, Customs revenue and shall be known as the Commissioner General of Customs and Excise. Cap.16 (3) Every officer shall for the purposes of the Penal Code be deemed to be a person employed in the public service of . AG Tanzania. O of (4) The Commissioner General may authorise any officerio n to exercise any of the powers conferred by this Act upon mti ss er he Commissioner General subject to such limitations t o ua ps the Commissioner General may think fit. ith w (5) Every officer shall be liable to serve in anuyte p d lace within the country and shall perform such duties as tmribis ay be required of him by the Commissioner General. d or (6) [Omitted]. d uc e rod Customs seal 4.–(1) There shall be a seal of t hree ep Customs which shall be and flag officially and judicially noticeday. b (2) There shall be a folka mg of the Customs which shall distinguish vessels emp b is lo oyed in the service of the Customs from other vessels. th rt o f pa Officer to have 5. For the purp o . Nose of carrying out this Act, every officer shall, powers of police officer in the perfo d rvremance of his duty, have all the powers, rights, privilege rse, s eand protection, of a police officer. htsig Hours of 6.– r A(ll1) The working days and hours of general attendance of attendance a. Act No. noi fficers shall be such as may be prescribed. a 12 of 1964 an z (2) Where any person desires the attendance of any officer of T t at a time outside the hours of general attendance, then such enm person shall make request in the prescribed form to the proper ernv officer at the port or place where such attendance is desired; 5 G o and, subject to any regulations and to the payment of the 02 ©2 prescribed fees, the grant of such request shall not- (a) in the case of any person arriving in, or departing from Tanzania overland or by inland waters, be refused by the proper officer; 489 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) in any other case, be unreasonably refused by the proper officer. (3) Where any person desires the attendance of any officer at any premises or place at which customs business is not . normally carried on, then such person shall make request in G OA the prescribed form to the proper officer and, subject to any n o f regulations and to the payment of the prescribed fees, the gra io misnst of such request shall be in the discretion of the proper offiecrp er. ou t Offences by or in 7.–(1) An officer who- ith relation to officers w Acts Nos. (a) directly or indirectly asks for, or takes, uitne d connection 12 of 1989 s. 3 with any of his duties any payment rib i sot r other reward 16 of 1994 s. 11 whatsoever whether pecuniary o ro r dotherwise, or any promise or security for any suuceh d payment or reward not being a payment or rewproa drd which he is lawfully entitled to claim or receibvee r;e (b) enters into or acquimeas yc es in any agreement to do, abstain from doingo,o kp ermit, conceal, or connive at, any act or thing whehirs ebby the Customs revenue is or may be t defrauded, oro fw rt hich is contrary to the provisions of the Customso l ap aws or the proper execution of his duty; or (c) disclosde. Ns, except for the purposes of this Act or when reqseur viered to do so as a witness in any court or with the sa rt peproval of the Authority, any information acquired rig h l by him in the performance of his duties relating to any Al ia. person, firm or business of any kind, anz commits an offence and on conviction, shall be liable to a fine an of T not exceeding two million five hundred thousand shillings if nte the offender is a resident or if he is a foreigner an equivalent m ern to that amount in U.S. dollars or to imprisonment for a term ov G not exceeding three years or to both. 5 02 (2) A person who- ©2 (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 490 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) proposes or enters into any agreement with any officer, in order to induce him 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 the Customs laws or the AG O proper execution of the duty of such officer, n o f commits an offence and on conviction, shall be liable to a fiin io sse not exceeding two million five hundred thousand shillipneg rms if the offender is a resident or if he is a foreigner, an eqouui t valent of that amount in U.S. dollars or to imprisonment th d w fior a term not exceeding three years or to both. uteib ist r Appointment of 8.–(1) The Authority may, by notice in t d ohre Gazette, appoint ports, etc. and fix the limits of- ed uc (a) ports; d pro (b) Customs airports; re be (c) places of loading andm uan y loading within ports. (2) Ports, Customs aiorop k orts, and places of loading and unloading, may be appho b isi nted for specified limited purposes. f t Appointment of 9.–(1) The Commar t o p issioner General may, by notice in the Customs areas, etc. Gazette, appo No di.n t- Ord No. (a) boa rvdee ing stations; 5 of 1960 (b) sC r eusstoms areas; (ci)g h tsufferance wharves; A(ll r . d) places for the landing and embarkation of persons; ia za n (e) places for the examination of goods (including Tan baggage); ofnt (f) roads or routes within Tanzania over which goods in e rnm transit, or goods transferred shall be conveyed; ov e (g) entrances and exits, whether general or special, to and 5 G 02 from any Customs area or Customs airport within ©2 Tanzania; (h) transit sheds. (2) Any appointment made under subsection (1) may be subject to such conditions (including the provision of suitable 491 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] accommodation for officers) as the Commissioner General may think fit. (3) The Commissioner General may, in any particular case and subject to such conditions as he may think fit, permit any . boarding station, area, wharf, place, road, route, entrance, or OAG exit, to be used as if it had been appointed in terms of this of n section and in any such case this Act shall apply thereto as if io is ist had been so appointed ermp ou t Accommodation 10.–(1) Every wharf owner shall provide, to the satisitfhaction of on wharves w the Commissioner General- tedu (a) suitable office accommodation onis tr ibhis wharf or sufferance wharf for the exclusiv eor duse of the officer employed at the wharf; and ce d u (b) such shed accommodation fporor d the protection of goods as the Commissioner Gen re beeral may in writing declare to be requisite. y ma (2) Where any wharofo k owner contravenes any of the provisions of this sectio b thi ns - (a) the appointmrt oe f nt of a place of loading or unloading or a sufferano cp ae wharf may be withheld until the required accomdm. Nodation is provided to the satisfaction of the Cosm e ervmissioner General; and (b) a rnets y existing appointment may be revoked. rig h Offences in 11A.–ll. (1) A person shall enter or leave or cause a vehicle to respect of nia Customs areas, za enter or leave any Customs area or Customs airport, and no etc. an T goods, whether dutiable or not, shall be brought into or out f nt o of any such area or airport, except through an entrance or exit e rnm appointed in accordance with section 9. veo (2) A person shall not enter any part of a Customs area or G 02 5 Customs airport when forbidden by any officer, nor remain in ©2 such area or airport, or any part thereof, when requested to leave such area or airport, or part thereof, by any officer. (3) A person or vehicle entering or leaving any Customs area or Customs airport, and all goods which are being brought into 492 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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 on conviction, shall be liable to a fine not exceeding . two hundred and fifty thousand shillings if the offender is a OAG resident or if he is a foreigner an equivalent to that amount in of n U.S. dollars and any goods in respect of which such offence h io isass been committed shall be liable to forfeiture. rm ut pe o Customs control 12.–(1) The following goods shall be subject to ith w Customs of goods ed Ord No. control- t (a) all imported goods, including goods imtripb u 10 of 1955 s orted through E.A.C L.N i 1 of 1967 the Post Office, from the time o ofr dimportation until delivery for home consumption d uc e or until exportation, whichever first happens; pro d (b) all goods under drawbac e bek r from the time of the claim for drawback until exmpaoy rtation; (c) all goods subject ot ok any export duty from the time when the goodhsis abre brought to any port or place for t exportation, f rt uo ntil exportation; (d) all goodso s pu abject to any restriction on exportation from the tim.e Nd the goods are brought to any port or place for expseor vretation, until exportation; (e) a rlets l goods which are with the permission of the proper h l ri g officer stored in a Customs area pending exportation; . A l ia (f) all goods on board of any aircraft or vessel whilst within anz any port or place in Tanzania; and an f T (g) all goods which have been declared for or are intended nt o e for transfer to another country. ern m (2) Where any goods are subject to Customs control, then— ov G (a) any officer may at any time examine such goods; 5 02 (b) except by authority or in accordance with this Act, a ©2 person shall not interfere in any way with such goods. (3) Where any goods are subject to Customs control, the Commissioner General may permit the owner of such goods to abandon them to the Customs; and on such abandonment such 493 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] goods may, at the expense of the owner thereof, be destroyed or otherwise disposed of in such manner as the Commissioner General 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 G OA an offence and any goods in respect of which such offence has f n o been committed shall be liable to forfeiture. iss io erm Liability for 13. Where any loss or damage is occasioned to anyu t g poods loss through o negligence of subject to Customs control through the willful or n ewgi thligent act officer etc. of an officer, then an action shall lie against the Cutoe dmmissioner General or such officer in respect thereof. trib r d is o PART III ed du c IMPORTATepIrO o N e r b Omitted 14-16. [Omitted]. ay k mo bo Arrival andt hRis eport of Aircraft and Vessels of Procedure on 17.–(1) Save as prort pa vided in section 24, the master of every arrival aircraft or vesseNlo. a rriving in Tanzania- (a) shall nedrv ot, except where so allowed by the proper officer inre s e any special circumstances, cause or permit such ts igh aircraft or vessel to land, touch at, or enter, any place in ll r A the country other than a port; nia . a (b) shall, on arriving at any such port or place, come as nz Ta quickly as the conditions of the port or place admit up of t to the proper place of mooring or unloading without n nm e touching at any other place; r ov e (c) shall, in proceeding to such proper place, bring to at 5 G2 the station appointed for the boarding of aircraft or 0 ©2 vessels; (d) 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 494 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] or place within the country, 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 Tanzania except in accordance with this Act, or with the permission of AG. O the proper officer, or for some cause which the master of n explains to the satisfaction of such proper officer. io iss (2) Any master who contravenes this section commpiet rsm an offence. ut tho w i Place of mooring, 18. The proper officer may, unless other provisuioten d is lawfully etc. made, direct at what particular part of any piostrr itb or other place any aircraft or vessel shall moor or discha rogr ed its cargo. edc Restriction on 19.–(1) A person shall not, except rtohd ue port pilot, the health boarding vessels rep before proper officer, or any other public officeer in the exercise of his duties officer and duly authorised, save withy ba the permission of the proper Acts Nos. 13 of 1989 s. 13 officer, board any vessel befko mo re the proper officer. o 16 of 1994 s. 11 (2) A person who ics obntravenes this section commits an offence and on convi th t coftion, shall be liable to a fine not exceeding two hundred and p afi r fty thousand shillings if the offender is a resident or if h o d. e N is a foreigner an equivalent of that amount in U.S. dollarser.v e es 20.–( ts r Report ig1h) The master or agent of every aircraft or vessel, whether ladell nr. A or in ballast, shall (except where otherwise provided in naiaa ny regulations) within twenty-four hours after arrival from a an z T foreign port at any port, or other place especially allowed by t o f the proper officer, make report of such aircraft or vessel, and of en nm its cargo and stores, and of any package for which there is no er ov bill of lading, to the proper officer in the prescribed form and 5 G2 in the prescribed manner. 0 ©2 (2) Every such report shall show separately any goods which are in transit, any goods for transhipment, any goods which are to remain on board for other ports outside the country, and any goods for re-exportation on the same aircraft or vessel. 495 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (3) In the case of a vessel of less than two hundred and fifty tons register, 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 . any aircraft or vessel to amend any obvious error in the report, OAG or to supply any omission, which in the opinion of the proper f n o officer results from accident or inadvertence, by furnishing ia io ssn amended or supplementary report in the prescribed manpen rmer. (5) Any master or agent of any aircraft or vessel whoou- t (a) fails to make report in accordance with this ith wsection; d (b) makes a report of which any of the particbuul taers contained therein is false; tri dis (c) except with the knowledge and cdo on r sent of the proper officer, causes or permits bulk dt e uoc be broken contrary to this section; or proe (d) except with the knowledge b er and consent of the proper officer, at any time a ft y mear arrival causes or permits any goods to be staved, odkbo estroyed, or thrown overboard, or any packages to s th ibe opened, commits an offencret ,o funless such contravention is explained to the satisfactioo pn a of the proper officer, and any goods in respect of wehdi . cNh an offence contrary to paragraphs (a), (b), or (d), of stehr vis subsection has been committed shall be liable e to forfhetsi trure. g ll r i Master to answer 2 A ia1. .–(1) The master or agent of every aircraft or vessel shall— questions, etc. n za (a) answer fully and immediately all such questions relating Tan f to the aircraft or vessel, its cargo, stores, baggage, crew, t o en and passengers, as may be put to him by the proper m ern officer; Gov (b) produce all such books and documents in his custody 02 5 or control relating to the aircraft or vessel, its cargo, ©2 stores, baggage, crew, and passengers, as the proper officer may require; (c) before any person (unless permitted to do so by the proper officer) disembarks, deliver to the officer who 496 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] boards such aircraft or vessel on arrival at any port or place, a correct list in the prescribed form containing separately the names of the passengers disembarking and of those remaining on board such aircraft or vessel, . and also, if required by such officer, the names of the OAG master and of each officer and member of the crew; n o f (d) if required, deliver to the proper officer at the time isosf io making report to clearance, if any, of such aircrpaeft rm or vessel from the port from which such aircraft o t our vessel has arrived. ith d w (2) Any master or agent who contraveneust eb this section commits an offence. ri di st r d o Goods in transit 22. Goods which have been unloaded aunced landed into a transit shed, deemed in od aircraft or vessel, shed or a Customs area shall be pdreemed to be still in the etc. importing aircraft or vessel unti re ble they are delivered from such transit shed; and so long as tmhaeyy remain therein the owners or agents of the aircraft or vesske oo l shall continue to be responsible as if such goods had hniso bt been removed from such aircraft t or vessel. rt o f pa Goods reported 23. Where andy o . Ngoods reported for discharge at a port, or place to be unloaded specially alelrov ewed by the proper officer, are not duly unloaded and deporesss ited in a transit shed or a Customs area, then the mas triegr ht or agent of the aircraft or vessel shall pay the duty th. eArlleon unless he explains, to the satisfaction of the proper anz oiafficer, the failure to unload and deposit such goods. Tan Master oft w orfeck, 24.–(1) When any aircraft or vessel is lost or wrecked or is to repo mertn, etc. n compelled to land or bring to, within the country owing ve r o to accident, stress of weather or other unavoidable cause, 5 G2 the master or agent of such aircraft or vessel shall, with all 20© reasonable speed, make reports 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 country, such aircraft or vessel and its cargo and stores 497 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] shall be liable to forfeiture, unless the master or agent thereof satisfies the Commissioner General that all the provisions of this Act in relation to such aircraft or vessel and its cargo and stores have been complied with. . (3) Any master or agent who contravenes subsection (1) G OA commits of an offence. n o f siois Arrival Overland pe rm t Vehicles arriving 25.–(1) The person in charge of every vehicle, wheouth ther or overland i Ord. No. not such vehicle is conveying goods and whethered o wr not such 2 of 1963 goods, if any, are dutiable, arriving overlandt riab utt a frontier of E.A.C. L.N 1 of 1967 the neighboring country from a place outsiddeisr the country shall not, except where otherwise permitted ebd yo the proper officer, cause or allow the vehicle to enter c otdh ue country at any place r other than at a port appointed und p rer section 8, and shall before unloading or disposing of the ve bhey icle or of any goods therein- a (a) report his arrival to kt hme officer stationed at the frontier port at which hes e bn ootered the country; (b) furnish in theo pf thriescribed form such information as may be requirepda rct oncerning the vehicle or any such goods; (c) make a o .n Nd subscribe a declaration as to the truth of all part d rivceulars contained in such form; (d) f urel sley and immediately answer all relevant questions put igh tsto him by the proper officer; ll r A(e) produce all consignment notes or other relevant . an ia documents demanded of him by the proper officer; and nz Ta (f) save as otherwise provided in the Customs laws, make t o f due entry of the vehicle and of any such goods. n nm e (2) Vehicle or goods to which this section applies shall er ov not be removed from the Customs area until after due entry 25 G thereof has been and or until permission for removal has been ©20 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. 498 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Arrival overland 26.–(1) Every person (other than the person in charge of any otherwise than by vehicle vehicle) arriving overland in the country from a foreign place, E.A.C L. N if he has any goods in his possession, shall, before in any way 1 of 1967 disposing of any such goods- . (a) report his arrival to the officer stationed at the customs G OA house nearest to the point at which he crossed the of n frontier; iss io (b) furnish in the prescribed form such informatipoen rm as may be required concerning any such goods; ou t (c) make and subscribe a declaration as to the trithuth of all d w particulars contained in such form; te bu (d) fully and immediately answer all reledv i isatrnt questions put to him by the proper officer; d o r (e) produce all consignment notceedu s or other relevant documents demanded of hiemp ro by the proper officer; and (f) save as otherwise provid beed r in the Customs laws, make due entry of any suchm ga oy ods. (2) Goods to which thibso oskection applies shall not be removed from the customs area isu th ntil after due entry thereof has been made or until permrti sos f ion for removal has been granted by the proper officer. a o p (3) The eCd .o Nmmissioner General may, subject to such conditionsse ra vs may be specified, exempt any person or class of e personhtss frrom the provisions of this section. (4 ri)gll A person who contravenes this section commits an off. Aia ence, and any goods in respect of which such offence has an nz been committed shall be liable to forfeiture. f T a t o en Unloading and Removal of Cargo rnm oUvn eloading, etc. 27.–(1) Subject to this Act, save with the written permission 25 G of the proper officer and subject to such conditions as he may 0 ©2 impose- (a) goods shall not be unloaded from any aircraft or vessel arriving from a foreign port unless such goods have first been duly entered; 499 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) goods shall not be unloaded or removed from any aircraft or vessel arriving from a foreign port on Saturdays, Sundays or public holidays at any time whatsoever, or on any other day except between the . hours of six o’clock in the morning and six o’clock in OAG the evening; n o f (c) goods shall not be unloaded from any aircraft or vessesilois arriving from a foreign port except at an apppreo rmved place of unloading or at a sufferance wharf: ut o Provided that- th d w i (i) goods may be unloaded from any suuteb ch aircraft or vessel into another vessel in order ttroidis be landed; and in any such case such goods sdh oa r ll be taken directly to and landed without del e dua cy at an approved place of unloading or at a suffpre eorance wharf; (ii) with the permissio bne r of the proper officer and subject to such acy m onditions as he may impose, goods reporbtoe odk for re-exportation by another aircraft or vise ssel may be unloaded into any other aircraft oof th rt r vessel pending re-exportation; (d) all goodso w p ahich have been unloaded or landed shall be conveeyd .e Nd to a Customs area and, if the proper officer so rv sreequires, shall be deposited in a transit shed or in a tsC r e ustoms warehouse: l ri gh l Provided that, such goods as the proper officer may . Aia consider to be unsuited for storage in a transit shed or an nz a Customs warehouse shall be deposited in such other of Ta place as the proper officer may direct, and thereupon nt e such other place shall, for the purpose of such deposit, ern m be deemed to be a transit shed; v G o (e) goods shall not be removed from any part of a customs 5 20 2 area or from a transit shed or a Customs warehouse © unless such goods have first been duly reported and entered and authority for their removal or delivery has been given by the proper officer: 500 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Provided that, the proper officer may, if he considers it necessary, direct the agent of any aircraft 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 G OA purpose, be deemed to be a transit shed) selected by of n such proper officer and, if the agent fails to remove tih io sse goods when called upon, the proper officer mayp eh rmave them removed at the risk and expense of such augt o ent; (f) all goods entered for warehousing shall bei th w removed d by the importer by such routes, in sucbhu temanner, and within such time, as the proper offidcise trri may direct to the warehouse for which they wed roe r entered and shall be delivered into the custody odfu ctehe person in charge of the warehouse: ep ro Provided that, if th r eb e proper officer so requires, the owner shall first aey m nter into a bond for the due warehousing of th ok beo goods. (2) A person who tch ios ntravenes this section, or any of the conditions which mrt oa fy have been imposed by, or any of the directions whicho pm a ay have been given by the proper officer, commits an odff. N e ence and any goods in respect of which such offence hasse rb v een committed shall be liable to forfeiture. re ts gh ll r i Entry, Examination, and Delivery . A Entry of cargo n2iaa 8.–(1) Save as otherwise provided in the Customs laws, the z Tan whole of the cargo of any aircraft or vessel which is unloaded t o f or to be unloaded shall be entered by the owners within n nm e such period after the commencement of discharge as may be er ov prescribed, or such further period as may be allowed by the G 25 proper officer, either for- 20© (a) home consumption; (b) warehousing; (c) transhipment; or (d) transit. 501 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) Where any entry is delivered to the proper officer, the owner shall furnish therewith 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 OAG of discharge of the aircraft or vessel in which such goods are n o f imported; and in any such case the Commissioner Generisas ilo may in his discretion permit any goods to be entered bpee rfmore the arrival of such aircraft or vessel. t ou (4) Where any goods remain unentered at the expitih w ration of d the prescribed period, or of such further perio te bdu as may have been allowed by the proper officer, then su ri dicsh t goods shall, if the proper officer so requires, be removedd ob r y, or at the expense of, the agent of the aircraft or vessel ind e uwc hich such goods were imported to a customs warehouse. pro ree Entry of transfer 29.–(1) Save as otherwise pary b m o vided in the Customs laws, goods Act No. any goods liable to transf k oeor tax which are unloaded or to be 13 of 1989 s. 13 unloaded from any air hcisrabft, vessel or vehicle, shall be entered t by the owners in the f rt omanner and within the period prescribed, or within such fuo rpt aher period as may be allowed by the proper officer. d. N (2) Whseerr vee any goods liable to transfer tax remain unentered at the tse xr epiration of the period prescribed or such further peril origd h as may have been allowed by the proper officer, then Al s iau. ch goods shall, if the proper officer so requires, be removed anz to a customs warehouse by, or at the expense of, the owner n f T a of the aircraft, vessel or vehicle in which such goods were nt o e transferred. rnm oSvu erplus stores 30. The surplus stores of any aircraft or vessel may, with 5 Gmay be entered 02 the permission of the proper officer, be entered for home ©2 consumption or for warehousing. 502 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Provisions 31.–(1) Notwithstanding sections 27 and 28- relating to mail, personal baggage, (a) mail bags and postal articles in the court of transmission etc. by post may be unloaded and delivered to an officer of Act No. 13 of 1989 s.13 the Post Office without entry; . (b) goods which are the bona fide personal baggage of the G OA passengers, or members of the crew, of any aircraft or of n vessel may, subject to the provisions of any regulationsiis ,o be unloaded and delivered to such persons witehrmp out entry; and t ou (c) the proper officer may permit the unloaidth w ing and d delivery to the owner of any bullion, cuutreb rency notes, coin, or perishable goods, without e i dnist trry subject to an undertaking being given by such do ow r ner to furnish the necessary entry within forty-e ce diught hours of the time of delivery. ro ep (2) An owner who contrave nr b es any undertaking given under subsection (1)(c) commaiy m ts an offence and on conviction, shall be liable to a fine n oob tk exceeding five hundred thousand shillings if the offende i trh si s a resident or if he is a foreigner the equivalent of that am oofrt unt in U.S. dollars. o p a Entry in absence 32.–(1) Wher N de. the owner of any goods is, by reason of the of documents absence of rve s eany, or of any sufficient, documents or information concern e ts irng them, unable to furnish full particulars of such good h l risg, he shall make and subscribe a declaration in the l piar. e Ascribed form to that effect, and thereupon the proper officer anmay permit the owner to examine such goods in his presence. an z f T (2) Upon such examination having been made, the proper nt o e officer may, subject to section 33, permit the owner to enter rnme such goods for home consumption, or for warehousing, if ov G he is satisfied that the description of the goods for tariff and 5 02 statistical purposes is correctly made in such entry, and also- ©2 (a) in the case of goods liable to a duty ad valorem, that the value declared on the entry is approximately correct; and (b) in the case of goods liable to duty according to weight, quantity, number, measurement, or strength, that the 503 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] weight, quantity, number measurement, 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 OAG of goods liable to duty ad valorem, retain such samples of the n o f goods for such period up to the passing of perfect entry as ihsse io may think fit. pe rm (4) Where the owner of any goods referred to uti o n the declaration does not make, or is not permitted to mith wake, entry d in accordance with this section, then the propeutb re officer shall cause the goods referred to in such declaratiosntr i di to be deposited in a Customs warehouse. d o r uc e Provisions 33.–(1) Where any goods entered i d pnro accordance with section relating to goods liable to ad 32 are goods liable to duty ad valboe rreem, then such entry shall be valorem duty deemed to be a provisional emnatyr y. Ord No. 3 of 1958 (2) Where any such goo ko ds are provisionally entered for home consumption, thhies nb the proper officer may require the t owner to deposit, in rt o faddition to the amount estimated as the duty for the purop po ase of making such provisional entry, such further sum N da. s the proper officer may think fit; and such estimated druvese ty and further sum shall be held on deposit and shall btes r eforfeited unless the owner within three months, or such r ig h l further period as may be allowed by the proper officer, of l tiah. e A provisional entry produces to the proper officer satisfactory n za evidence of the value of such goods and makes perfect entry Tan f thereof. t o en (3) Where the owner makes perfect entry in accordance rnme with subsection (2)- ov G (a) if the amount of the deposit is more than the full amount 02 5 of the duty, either the difference shall be refunded to ©2 the owner and the balance brought to account as duty or the owner shall pay to the proper officer the full amount of the duty and be refunded the amount of the deposit; 504 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) if 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 to the proper officer. . AG Delivery from 34.–(1) The proper officer may, subject to such conditions as of O Customs area in special he may impose and to the giving of such security as he ma n ssyi o circumstances think appropriate for the due return thereof or the paymeenrmt iof the duties thereon, permit any goods to be removed for p uot m any transit shed or customs area without payment of th th w ie duty for such purpose, for such period, and in such qu d uatentities, as he may think fit. ib ist r (2) A person who contravenes any c d oor nditions imposed under subsection (1) commits an offeucnec de, and any goods in respect of which such offence has d p rboeen committed shall be liable to forfeiture. e r e ay b Re-packing, in 35. The proper officer may kp mo ermit any goods to be re-packed, Customs area, etc. skipped, bulked, sortedis, bl ootted, or packed, on any approved place of unloading, oof r th on a sufferance wharf, or in a transit t shed, or in a Custoamr p s area. o d. N Perrov evisions Relating to a Customs Warehouse es Goods deposited 36.–(1h)s rt Where any goods which have been deposited in a in Customs warehouse may Cust roigll ms warehouse are not lawfully removed within two be sold, etc. mia. o Anths after deposit, then such goods may be sold by public Ords. Nos. an 3 of 1958 nz auction after one month’s notice of such sale has been given a 5 of 1960 of T by the proper officer by publication in such manner as the nt e Commissioner General may see fit: rnme Provided that, any such goods which are of a perishable v G o nature, or are animals, may be sold by the proper officer 25 20 without notice, either by public auction or by private treaty, at © any time after deposit in the Customs warehouse. (2) Where any goods have been deposited in a Customs warehouse then they shall be subject to such rent and other charges as may be prescribed. 505 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (3) 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; OAG (c) the rent and charges due to the customs; n o f (d) the port charges; and siois (e) the freight and any other charges. ermp (4) Where, after the proceeds of any such sale haovue t been applied in accordance with subsection (3), there is aniyth w balance, d then such balance shall- uteb (a) if the goods were prohibited goods, odris trriestricted goods in relation to which there had bedenor any contravention or if no application for such bal ce daunce is made as provided in paragraph (b) hereof, ebpe ro paid into the customs revenue; r be (b) in any other case be p ay maid to the owner of the goods if he makes application o b oth kerefor within one year of the date of the sale. thi s (5) Where any g oofrt ods are offered for sale in accordance with this section p ao and cannot be sold for a sum to pay all duties, expenes N d.e s, rent, freight, and other charges, they may be destroyeds oerr v disposed of in such manner as the Commissioner e Generasl rht may direct. (6 ri)gll An officer having the custody of any goods in a Customs w A ia.a rehouse, or place of deposit deemed to be a Customs an nz warehouse, may refuse delivery therefrom until he is satisfied Ta of all duties, expenses, rent, freight and other charges due in t en respect of such goods have been paid. rnme o GGvoods deemed 37.–(1) Where under this Act any goods are required to be 25 to be in Customs 0 warehouse deposited in a customs warehouse, the proper officer may, in ©2 his discretion, 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 506 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] been deposited in a Customs warehouse as from the time that they are required to be so 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 OAG 36, be chargeable with such expenses incurred in the securing, of n guarding, and removing of them as the proper officer m io iassy consider reasonable; and neither the Commissioner Ge rm pne eral nor any officer shall be liable for the loss of or damageo ut to such goods which may be occasioned by reason of the iwri t hbeing so d deposited and dealt with. ute ist rib d PART IV or ed WAREHOUSING OFod uG c OODS pr General Pr re boevisions y Warehousing of 38.–(1) Subject to any regulka mti aons, goods liable to import duty dutiable goods E.A.C L. N may on first importation b ob oe warehoused without payment of 1 of 1967 duty in a Governmenft t hw isarehouse or a bonded warehouse. (2) On, or as asrto oon as practicable after, the landing of any goods to beo pN warehoused, the proper officer shall take a particular acecd . v ount of such goods and shall enter such account in a bookes; ea r nd such account shall, subject to sections 43 and r 49, be htths at upon which the duties in respect of such goods shall be all ri g A scertained and paid. nia . Procedure on a nz 39.–(1) Where any goods entered to be warehoused are delivered warehousingTa E.A.C L. Nof into the custody of the person in charge of a warehouse, the 1 of 196 t e7n proper officer shall, save where the Commissioner General rnme otherwise directs, take a particular account of such goods, ov 5 G whether or not any account thereof has been previously taken. 022 (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 507 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] such goods, the number of packages, the mark and number of each package, 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 directions . of the proper officer, such officer shall certify at the foot of G OA the account that the entry and warehousing of the goods is of n complete; and such goods shall from that time be consideresdiois goods duly warehoused. pe rm (4) Subject to section 41, all goods entered to be waroeuh t oused shall forthwith be removed to the warehouse for th w ihich they d are entered and deposited therein in the packbua tge es in which they were imported: tri dis Provided that, where any goods adr oer permitted to be repacked, skipped, bulked, sorted,d ul coeoted, or packed, in accordance with section 35, such gporoods shall be deposited in the packages in which they weree e b crontained when the account thereof was taken. ay m (5) A person who conbtor oakvenes subsection (4), commits an offence and any good tsh isi n respect of which such offence has been committed shrat lol f be liable to forfeiture. a o p Removal to 40.–(1) Wherde. N any goods entered to be warehoused are not warehouse of goods entered duly wareherov e s used by the owner, the proper officer may cause therefor them to rets be removed to the warehouse for which they were entel rrieg hd. . A l ia (2) Where any goods are removed to a bonded warehouse, za nthe warehouse keeper shall pay the cost of the removal of such an f T goods and shall have a lien on such goods for such cost. nt o e Entrrnym of 41.–(1) Goods which have been warehoused may be entered wvaerehoused G ogoods either for- 25 (a) home consumption; ©20 (b) exportation; (c) removal to another warehouse; (d) use as stores for aircraft or vessels; or (e) re-warehousing. 508 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 the goods shall be deemed to have been so OAG warehoused and may be delivered for home consumption, for of n exportation, for removal to another warehouse, or for use io isass stores for aircraft or vessels, as the case may be, as if thepye rhmad been actually warehoused. ut ith o w Operations in 42.–(1) Where any goods are warehoused, the C d uteommissioner warehouse Act No. General may, subject to such conditions as he trmibis ay impose- 2 of 1963 (a) permit such goods to be repacke odr ,d skipped, bulked, sorted, looted, or packed; ce d u (b) permit samples of such good d psro to be taken by the owner; (c) permit the name of theb eo rwe ner of such goods in the account taken undemr ays ection 38 to be changed if application therefooro ki s made in the prescribed form and signed by both htihs eb owner and the intended owner; t (d) permit the arts os fe mbly or manufacture in the warehouse of any artoi pc ale consisting wholly or partly of such goods; and fodr. Nsuch purpose the Commissioner General may permrvese it the receipt in a warehouse of duty free or locally tsp rr eoduced articles required as components of the article gh l ri to be assembled or manufactured therein: Al ia. Provided that, where the finished article is entered for za nhome consumption, duty shall be paid on the goods forming Tan f part thereof according to the first account taken upon the t o en warehousing of the goods except in the case of oils which are rnme warehoused in a refinery in which case duty shall be paid on ov G the goods which are entered for home consumption. 250 (2) A person who contravenes any conditions which may ©2 be imposed by the Commissioner General under this section commits an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture. 509 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Re-gauging and 43. The proper officer may, either on the direction of the re-valuation Commissioner General 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; AG. O (b) re-value any warehoused goods liable to duty ad of n valorem which have deteriorated in quality, io iss and in either such case the duty on any such goodsp es rhmall be payable according to the result, unless the propeoru to fficer considers that any loss or deterioration is excess th wiive or has d been wilfully or negligently caused, in eit te bhu er of which events the duty shall, subject to such reducdtiiso trin, if any, as the Commissioner General may allow, be p aord y able according to the original account. ceu pro d Delivery from 44.–(1) The proper officer may,b es urebject to such conditions as warehouse in special he may impose and to the givayi m ng of such security as he may circumstances think appropriate for the odo ku e return thereof or the payment of duties thereon, perm hisit b any goods to be removed from any t warehouse withoutr p t oa f yment of the duty for such purpose, for such period, and ipnao such quantities, as he may think fit. (2) A persd.o Nn who contravenes any conditions imposed under subserevs cetion (1) commits an offence, and any goods in respect e ts or f which such offence has been committed shall be liablleig t h r o forfeiture. l ia. A Removal anz 45.–(1) Where any warehoused goods are to be removed to to another an warehouse T another warehouse, then the proper officer shall- f nt o (a) require the owner of such goods to deliver an entry rnm e thereof in such form and manner as the proper officer e ov may direct; 5 G 02 (b) require such owner to give security in such amount, ©2 not being less than the duty chargeable on such goods, as the proper officer may think fit for the due arrival and re-warehousing of such goods within such time as the proper officer may consider appropriate; and 510 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (c) transmit to the proper officer of the place where such goods are to be re-warehoused in such other warehouse an account containing the particulars of such goods. (2) Any security given under this section shall not be . discharged unless- OAG (a) the conditions attaching thereto have been satisfied; f n o (b) the full duty payable on such goods has been paid isisn io accordance with this Act; or ermp (c) such goods are otherwise accounted for utt o o the satisfaction of the proper officer, and any th wdiuties due d in respect of any deficiency in such ugteb oods not so accounted for has been paid. tri dis (3) On the arrival of such goods at sdu oc rh other warehouse they shall be re-warehoused in the sdua cme e manner as if they were being warehoused on the first pire mo portation thereof. r be Warehoused 46.–(1) Warehoused goods wmahy ich have been entered for use goods may be delivered as stores as stores for an aircraft ooro k vessel, may be delivered for that purpose to any vessel ohris abircraft proceeding to a foreign port: t Provided that, w f rta orehoused goods shall not be entered for use as stores for a o pa vessel of less than ten tons register to be delivered for tdh. Nat purpose. (2) Wa rve sreehoused goods which are delivered for the purpose of beintgs ru e sed as stores for an aircraft or vessel, shall forthwith be puigthl r on board the aircraft or vessel for which they are entered. Al ia. (3) Where any warehoused goods are dealt with contrary to n za this section, the owner of such goods commits an offence and Tan f any goods in respect of which such offence has been committed t o en shall be liable to forfeiture. m Avbe rn o andonment 47.–(1) The Commissioner General may, subject to such 5 Gof warehoused 20 2 goods, etc. conditions as he 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 511 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] duty payable thereon or have become damaged, or are surplus, by reason of any operations in connection therewith carried out under section 42 to destroy such goods, . and in either such case the duty on such goods shall be AG O remitted. n o f (2) Where under subsection (1), any warehoused goods arises- io (a) abandoned to the Customs, such goods mapye r mbe destroyed or otherwise disposed of in such omu t anner as the Commissioner General may direct wai tnhd at the d expense of the owner; te bu (b) permitted to be destroyed and sustcr i di h goods were warehoused in a Government w d oa rrehouse, then the owner of such goods shall nevdeur cteheless be liable to pay to the proper officer the renpt roe and other charges due on such goods. e r y b ma Period of 48.–(1) All warehoused goo ook ds which have not been removed warehousing and sale of goods from a warehouse in hias cbcordance with this Act within six t Ords. Nos. months of the date of rt n which they were warehoused shall be 3 of 1958 5 of 1960 entered for re-woa rpe ahousing: Acts Nos. Provided th. aNd t, clothes, soft drinks, wines, beer and spirits 14 of 1991 s. 12 15 of 1999 s. 2 shall be wsa e errvehoused for a period not exceeding three months. (2) We ts rhere any goods required to be re-warehoused under subseigchl r tion (1) are not so re-warehoused, then they shall be l siao. l Ad by public auction after one month’s notice of such sale has n za been given by the proper officer by publication in such manner Tan f as the Commissioner General may see fit. nt o e (3) Where any goods are sold under the provisions of this ern m section, the proceeds thereof shall be applied in the following v G o order in the discharge of- 250 (a) the duties; ©2 (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 512 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (e) the freight and any other charges. (4) Where, after the proceeds of any such 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 therefor within one year from the date of the sale, OAG be paid to such owner, or, in any other case, be paid into the f ion o Customs revenue. iss (5) Where any goods are offered for sale in accordearmp nce with this section and cannot be sold for a sum too up t ay all duties, expenses, rent, freight, and other charges, t hweithy may be d destroyed or disposed of in such manner as the te bCu ommissioner General may direct. str i di or Examination 49.–(1) Where any warehoused go ed uocds are delivered for of warehoused goods on delivery home consumption, for exportationro,dp for removal to another warehouse, or for use as stores foer r e b aircraft or vessels, or are to be re-warehoused or sold undaym e r section 48, then the proper officer may examine and t k oaoke stock of such goods. (2) Where there is b h isany deficiency between the quantity t shown by the warehrto ou f se account and that ascertained on such examination, theon p a, if the proper officer considers- (a) that thd.e N deficiency is not excessive or that it was not wilefruv e s lly or negligently caused, he may allow the tsd re eficiency and direct that the duties on such goods gh l ri shall be payable, or that the re-warehousing entry Al ia. shall be made, as the case may be, on the result of such n za examination; an f T (b) that the deficiency is excessive or that it was wilfully o en t or negligently caused, he shall require the duties on ern m such goods to be paid by the owner, according to the ov G warehouse account: 250 Provided that- ©2 (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 examination; 513 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (ii) where the goods are to be sold under section 48, 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. . AG Access to 50.–(1) The proper officer shall at all times have the right of O warehouse of Act No. access to any part of any warehouse and may examine anssyi o n 10 of 1989 s. 13 goods therein; and for the purpose of obtaining such accmeier ss the proper officer may break open the warehouse or t oaunyp part thereof, or any adjacent premises. ith w (2) A person, other than the proper officer uoter, d in the case of a bonded warehouse, the warehouse kee ib isptr er or any duly authorised employee, shall not open any o rw darehouse or gain access to any goods therein save wiutche dthe approval of the proper officer. d pro (3) A person who contravenbees r esubsection (2) commits an offence and on conviction, sh maally be liable to a fine not exceeding two million shillings in ca oos ke the offender is a resident, and if he is a foreigner, an equhisiv balent of that amount in U.S. dollars. t (4) A person sha rtl lo fnot- (a) enter anyo pw aarehouse or a part thereof, contrary to the ordersd .o Nf the proper officer; or (b) ref rve suese to leave any warehouse, or part thereof, when tsd ri erected to do so by the proper officer. (l5 ri)g hA person who contravenes this subsection commits an l o A iaff. ence and on conviction, shall be liable to a fine not exceeding n za five hundred thousand shillings if the offender is a resident or n f T a if he is a foreigner, an equivalent of that amount in U.S. dollars. o nt Remrnom e val of 51. Where any goods remain in any warehouse for a period of gvoeods after oentry for home more than fourteen days after they have been entered for home 25 G 0 consumption, etc. consumption or after they have been sold in accordance with ©2 this Act, such goods shall, unless the Commissioner General in any special case otherwise directs, be forfeited and may be destroyed or otherwise disposed of in such manner as the Commissioner General may direct. 514 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Penalty for 52. A person who- unlawfully taking warehoused (a) takes, or causes or permits to be taken, any goods from goods, etc. any warehouse otherwise than in accordance with this Act No. 16 of 1994 s.11 Act; or . (b) willfully destroys or damages any warehoused goods OAG otherwise than in circumstances specifically provided f n o for in this Act, io iss commits an offence and on conviction, shall be liabpele rm to imprisonment for a term not exceeding two years or otuo t a fine not exceeding two million five hundred thousand shith w illings or d an equivalent of that amount in U.S. dollars if te btuhe offender is a foreigner, or to both. ri ist or d d Bonded Warehousucees rod Commissioner 53.–(1) The Commissioner Gen p reeral may, on application, General may license license any building as a wareyh bo euse for the deposit of goods a warehouses liable to import duty; andk tmhe Commissioner General may, Acts Nos 13 of 1989 s. 13 without assigning reason o s b, o refuse to issue any licence and may, 16 of 1994 s. 11 subject to a refund oof f t thhie proportionate part of the licence fee, at any time revokepa a rt ny licence which has been issued. (2) The Commo . N issioner General may licence any building as either- d rve (a) a se r egeneral warehouse, that is to say, for the warehousing ts igh of goods generally; or A(ll b r ) a private warehouse, that is to say, only for the ia. an warehousing of goods which are the property of the nz Ta warehouse keeper. of t (3) Every licence shall be in the prescribed form and be men n subject to the payment of the prescribed annual fee and expire er ov on the 31st December in each year. 5 G2 (4) The Commissioner General may require the person 0 ©2 applying for a licence to furnish such security as the Commissioner General may think appropriate as a condition to grant licence and the Commissioner General may, at any time, require a warehouse keeper to furnish new security in a different amount or on different terms. 515 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (5) The Commissioner General may, at any time, require a warehouse keeper to make such alterations or additions to his bonded warehouse as the Commissioner General may consider necessary to ensure the proper security or warehousing of any . goods. OAG (6) A building shall not be used as a bonded warehouse f n o unless there is in force in relation thereto a valid licence. io iss (7) A warehouse keeper who uses, or permits to be usedermp , his warehouse in contravention of any of the terms of hiso ul t icence commits an offence. ith d w (8) An owner or occupier of a building who uustb ees, or permits to be used, such building as a bonded wasrtre i di house without being the holder of a valid licence in respde oc r t thereof, commits an offence and on conviction shall ce dube liable to a fine not exceeding one million shillings anedp r,o in addition thereto, to a fine not exceeding two hundred b ea nr d fifty thousand shillings if the offender is a resident or ifm ha y e is a foreigner an equivalent of that amount in U.S. dollarsoob , kfor any day, or part of a day, during which the building wa tsh iss o used. f art o Procedure on 54.–(1) Where tho ep Commissioner General revokes any licence revocation or N expiry of licence under sectiond .53, he shall cause to be served on the warehouse keeper nosteirc vee of such revocation by leaving such notice with the perts e s or n in charge of the bonded warehouse; and thereupon such gh l r iservice shall be deemed to be notice of such revocation to l tiah. e A owners of all goods warehoused. za n (2) Where any warehouse keeper proposes not to renew his Tan f licence in relation to any bonded warehouse, he shall cause o en t notice of such intention to be given to the owners of all goods ern m warehoused. ov G (3) Where the licence in relation to any bonded warehouse 02 5 has been revoked or has expired, within such time as the ©2 Commissioner General may direct, all goods warehoused shall be entered and delivered for home consumption, for exportation, for removal to another warehouse, or for use as stores for aircraft vessels. 516 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (4) Where any goods have not been so 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 36. AG. Warehouse 55.–(1) Every warehouse keeper shall- f Oo keeper to provide facilities (a) provide such office accommodation and just weightsssi, o n Acts Nos. scales, measures, and other facilities, for examienrmin i g 13 of 1989 s. 13 16 of 1994 s. 11 and taking account of goods and for securing otuh t pem as the proper officer may require; ith w (b) keep a record of all goods warehoused autne dd shall keep such record at all times available foris tre ibxamination by the proper officer; r d o (c) stack and arrange the goods in d u ctehe bonded warehouse so as to permit reasonable acpcroe dss to and examination of every package at all times; rebe (d) provide all necessarmya yl abour and materials for the storing, examininoog k, packing, marking, coopering, weighing, and tais h kbing stock, of the warehoused goods f twhenever thrte o proper officer so requires; (e) maintaino ps auch records and accounts relating to the operati.o Nd ns of a refinery, in such form and manner, as the proeprv e s er officer shall require, and shall keep such records sa rt ned accounts at all times available for examination by ighl r the proper officer. l a. A i (2) Where any warehouse keeper contravenes this section n za the Commissioner General may direct that no other goods an f T shall be warehoused by such warehouse keeper until such nt o e warehouse keeper has, in the opinion of the Commissioner m ern General, complied with such provisions. Gov (3) A warehouse keeper who contravenes any of the 5 02 provisions of this section or of any direction given by the ©2 Commissioner General under this section commits an offence and on conviction, shall be liable to a fine not exceeding two hundred and fifty thousand shillings if the offender is a resident or if he is a foreigner, an equivalent to that amount in U.S. dollars. 517 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Stowage and 56.–(1) The proper officer may direct in what parts or divisions storage of goods in bonded of any bonded warehouse and in what manner any goods shall warehouse be deposited. Acts Nos. 13 of 1989 s. 13 (2) Subject to section 42, where any goods have been . 16 of 1994 s.11 warehoused in a bonded warehouse, except with the approval AG O of the proper officer, such goods shall not be moved or n o f interfered with in any way, nor shall any alteration be made isisn io the marks or numbers of any package. ermp (3) A warehouse keeper who contravenes, or whoou tc auses or permits a contravention of this section commits aith w n offence d and on conviction, shall be liable to a fine bnu toe t exceeding two hundred and fifty thousand shillings i tri df isthe offender is a resident or if he is a foreigner an equiv da ole r nt of that amount in U.S. dollars and any goods in respdeuc cte of which any offence under subsection (2), has been coepm romitted shall be liable to forfeiture. e r ay b m Removal of 57.–(1) Where the warehok o use keeper of a private bonded goods from bo private to general warehouse contravenehsis any of the provisions of this Act, t warehouse the proper officer m rt oa f y require him within such time as the proper officer moa py a direct, to remove all or any of the goods warehoused in. Nd such private bonded warehouse to a general bonded wsearr veehouse or to enter and deliver them for home consump rets tion, for exportation, or for use as stores for aircraft or vl eisgshr els. l a. A i (2) Where any warehouse keeper contravenes any za nrequirement given under subsection (1), the proper officer n f T a may cause such goods to be taken to a Customs warehouse and o en t such goods shall be dealt with in accordance with section 36. rnm oWv earehouse 58.–(1) Every warehouse keeper shall, on request, produce to 5 Gkeeper to produce 02 goods deposited the proper officer all goods deposited in his bonded warehouse. ©2 Acts Nos. (2) A warehouse keeper who contravenes this section shall, 13 of 1989 s. 13 16 of 1994 s. 11 in the absence of satisfactory explanation to the proper officer, commits an offence and on conviction, shall be liable to a fine not exceeding two hundred and fifty shillings if the offender is 518 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] a resident or if he is a foreigner, an equivalent of that amount in U.S. dollars 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. . AG Government Warehouses f O o ion Goods in 59. Where any goods are deposited in a Governmmeisn st Government warehouse liable warehouse, the goods shall be subject to such rent and er t pother u to rent, etc. charges as may be prescribed or as may be provided o ifthor in this Act; and, if such rent and other charges are noetd pwaid to the proper officer when lawfully demanded, the gouottrib ds in respect of which such rent and other charges are dur de i smay be sold, and the proceeds thereof applied, in accordaendc oe with section 36. ucd Removal of goods 60. Where any goods are dep ro reopsited in a Government in Government warehouse, etc. warehouse, then the proper offic y be er may- (a) remove, at the expensme ak of the customs, such goods from that warehouse to o b oanother Government warehouse; (b) perform, in ref ltah itsion to such goods and at the expense of the ownert oa thereof, all such acts as he may consider reasonaboly pN necessary for the proper custody and d. presevervation of such goods: Provideesed r that, the proper officer shall not, save, where he r considhetsr s immediate action necessary, perform any such act untlil lrA igtwenty-four hours after the owner of such goods has been nniao . tified that any such act is necessary; za an (c) by notice inform the owners of such goods that it is T t o f proposed to close such warehouse at the end of such men period, not being less than three months from the date ernv of such notice, as may be specified in such notice; and o 5 G in any such case regulations shall be made providing 20 2 for the manner in which any such goods shall be dealt © with on such warehouse being closed. 519 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] PART V EXPORTATION Prohibited and Restricted Export . Prohibited and 61.–(1) The goods specified in Head A of any of the Parts of AG O restricted goods Ord. No. the Third Schedule are prohibited goods and the exportation of on 10 of 1955 thereof is prohibited. i iss (2) The goods specified in Head B of any of the Paretrsm p of the Third Schedule are restricted goods and the extpouh rt tation thereof, save in accordance with any conditionds wri egulating their exportation, is prohibited. ute ist rib d Power to prohibit, 62.–(1) The Minister may, by order publdiso rh ed in the Gazette, etc., exports amend the Third Schedule, and any ce dsu ch order may provide that the exportation of any goods, ro eopr class of goods– (a) is prohibited, either gen beer rally or in relation to any of the neighbouring cou mn atyries or to any area within any of the neighbouring bcoo okuntries; (b) is prohibited, s is thave in accordance with any conditions regulating th oefrt ir exportation, either generally or in a relation too p any of the neighbouring countries or to any area wedi .t Nhin any of the neighbouring countries; (2) Thes ee Mrv inister may, by order published in the Gazette– (a) htsp rrovide that the exportation from such neighbouring ig ll r countries or any area thereof, of any goods or class of a. A i goods shall be prohibited, save in accordance with such za n n conditions as may be specified in such order; Ta of (b) limit in respect of such neighbouring countries the nt e application of the provisions of the Third Schedule in rnme respect of all or any of the goods specified therein, Gov and thereupon in such neighbouring countries and in respect 5 20 2 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) Any order made under this section may specify goods, or any class of goods, either generally or in any particular 520 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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. Exemption of 63.–(1) Subject to subsection (2) of this section, sections 61 . goods in transit, AG etc. and 62 shall not apply to goods in transit, or for transhipment, of O or exported as stores of any aircraft or vessel, unless such goodsio nss come within the provisions of paragraph 2 of Head B of Pamrier t I of the Third Schedule, or are goods of which the expoour t tpation as stores for any aircraft or vessel, is expressly pr owhithibited or restricted in any order made under this Act putreo d hibiting or restricting the exportation of goods. tribis (2) Where under subsection (1) of this o sr edction, sections 61 and 62 do not apply to any goods in tranusciet d, or for transhipment, or, exported as stores for any aircraftp ro dr vessel, then such goods shall be duly exported within suce r e b h time as the Commissioner General may specify; and if msau ych goods are not so exported, then as from the last dateo ko o n which they should have been so exported, they shall sb bhi e deemed to be prohibited goods or restricted goods, as f t r tt ohe case may be. pao Entry Odu. t Nwards and Loading of Aircraft and Vessels ve Entry outwards 64.–(1) The eser master or agent of every vessel in which any goods of vessel r are to hbtse exported shall make entry outwards of such vessel to theA ig llp rroper officer in the prescribed form and in the prescribed mia. n anner. za an (2) Save with the permission of the proper officer- T t o f (a) no such entry outwards of a vessel shall be made before n me the whole of the cargo reported in such vessel for ernv discharge has been discharged; o 5 G (b) no goods shall be loaded on such vessel before such 022 entry outwards is made. © (3) A master or agent who contravenes subsection (1), and any master who permits any goods to be loaded contrary to subsection (2) or contrary to the terms of any permission given under such subsection (2), commits an offence. 521 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Entry of cargo 65.–(1) Save as otherwise provided in the customs laws, the for export 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 OAG he shall furnish therewith to the proper officer full particulars, of n supported by documentary evidence, of the goods referred tsoiois in the entry. ermp (3) A person who contravenes this section commut o its an offence and any goods in respect of which such owffith ence has d been committed shall be liable to forfeiture. uteib ist r Loading 66.–(1) Subject to this Act, save with the o rw dritten permission of the proper officer and subject to sucheduc condition as he may impose- d pro (a) goods shall not be put onb eb roeard of any aircraft or vessel departing to a foreignm p ayort- (i) unless such go k oo ds have first been duly entered; (ii) on Saturdahiys sb, Sundays or public holidays at any t time w hofrt a tsoever, or on any other day except betw epao en the hours of six o’clock in the morning a N dn. d six o’clock in the evening; (iiis)e r veexcept from an approved place of loading or from re ts a sufferance wharf: rig h l Provided that- l a. A (aa) goods may be put on board of any such i za n aircraft or vessel from another vessel on to an f T which they had been put on board in order to t on be loaded on to such aircraft or vessel; e rnm (bb) with the permission of the proper officer and e ov subject to such conditions as he may impose, 5 G2 goods reported for transhipment may be 0 ©2 loaded on to such aircraft or vessel from another vessel; (b) goods shall not be put on board zany vessel departing to a foreign port before entry outwards of such vessel; 522 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (c) 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; OAG (d) all goods put on board of any vessel to be loaded on to f n o any aircraft or other vessel departing to a foreign porstiois shall be so loaded within the limits of the port. ermp (2) A person who contravenes this section, or anoyu t of the conditions which may have been imposed by thith w e proper d officer, commits an offence and any goods in resupteb ect of which such offence has been committed shall be liadbis tlrei to forfeiture. or Provisions 67.–(1) Notwithstanding section 66, e utched proper officer may, relating to personal baggage subject to any regulations, permit- pro d (a) goods which are the bon re y b ae fide personal baggage of the passengers, or membmears of the crew, of any aircraft or vessel to be put oono kb oard such aircraft or vessel and exported withouist bh entry; t (b) goods intenrd t oe fd for sale or delivery to passengers, or memberso po af the crew, of any aircraft or vessel to be put on. Nd board such aircraft or vessel, subject to such consedr vietions as he may impose, without entry; (c) tsm r eail bags and postal articles in the course of gh l ri transmission by post to be put on board and exported l A ia. without entry; n za (d) goods to be put on board any aircraft or vessel departing n f T a to a foreign port without entry subject to an application t o en being made by the owner on the prescribed form m ern and in the prescribed manner and to an undertaking Gov being given by the owner of such goods to furnish 250 the necessary entry within ninety-six hours, or such ©2 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. 523 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) A person who contravenes any- (a) conditions imposed under subsection (1)(b); or (b) undertaking given under subsection (1)(d), commits an offence and any goods in respect of which such . offence has been committed shall be liable to forfeiture. AG f O n o Goods for 68.–(1) No goods which have been put on board any aircraftsi o export not to s be discharged or vessel for export, or for use as stores, or as passenegme i r r’s in neighboring baggage, save with the written permission of the proper t opu fficer countries o and in accordance with such conditions as he may ith wimpose, be discharged at any place within the neighboring cutoe duntries. (2) A person who contravenes this sectiotrinbis , or any such conditions imposed by the proper officer, d ocrommits an offence and any goods in respect of which usuedc ch offence has been committed shall be liable to forfeitu d proe. e r e Provisions 69.–(1) Before any- y ba relating to export of certain goods (a) warehoused goods; k mo Ord. No. (b) goods in which ds rbi aowback may be claimed; 10 of 1955 (c) dutiable goodsf th o intended for transhipment; or t (d) restricted pgao r ods, may be entere o d.d N for exportation, for transhipment, or for use as stores foerv eaircraft or vessels, the proper officer may require the owns er ers of such goods to give security, in such amount and subj e t rigc ht to such conditions as he may think fit, that such goods sh. Aa lll l be duly put on board the aircraft or vessel for which they naiaza re entered and either duly exported to and discharged at the an T place for which they are so entered, or used as stores, as the ofnt case may be, within such time as he may specify. e rnm (2) All goods in respect of which security is required under veo the provisions of this section (in this section referred to as 5 G 02 bonded goods) shall, after being put on board, be duly exported ©2 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 524 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] as the proper officer may consider reasonable, a certificate from the Customs authorities at the port of discharge of the due discharge thereat of such goods according to the export entry; and if such owner fails to produce such certificate, or . if such certificate does not show that such goods have been OAG duly discharged thereat according to the export entry, and the of n owner fails to account for any such goods to the satisfaction io isosf the proper officer, then the proper officer may refuse to pael rmlow such owner to enter for export and to export any other gouo t ods in respect of which security may be required under th wisi t hsection. d (4) Where any bonded goods- te trib u (a) are short-shipped, the owner thereofd sishall so notify the proper officer within twenty-four h ord u rs, or such further time as the proper officer may daul cleow, of the departure of the aircraft or vessel; proe (b) have been removed from r be a warehouse for delivery on board any aircraft or vay m essel but are not put on board such aircraft or vesosob ekl, the owner thereof shall forthwith enter the good sth ifso r warehousing, or for exportation, or for use as stort roe f s for aircraft or vessels. (5) Where anoy p abonded goods are brought to any Customs airport, Custodm. N e s area, or other place, to be put on board any aircraft ors vere vssel and, on examination by the proper officer, are e found-ts r ( igh lla r) not to agree with the particulars of the entry thereof; or A ia. (b) being goods under drawback, not to be goods entitled an nz to drawback, Ta of then the owner of such goods commits an offence and any nt e goods in respect of which such offence has been committed ern m shall be liable to forfeiture. Gov (6) An owner who contravenes- 5 20 2 (a) any condition imposed on him under this section in © respect of any bonded goods; or (b) subsection (4), commits an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture. 525 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (7) Where any master contravenes, or causes or permits the contravention of, subsection (2), he commits an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture. . AG Stores for aircraft 70.–(1) The proper officer may, on application being made of O and vessels in the prescribed form and in the prescribed manner by thseios n master or agent of any aircraft or vessel departing to a foremigier n port, permit any goods to be put on board in any sucho ua t iprcraft or vessel for use as stores subject to the payment of ith wany export duty and to such conditions as he may think fit. tedu (2) A person who puts, or causes or permisittr isb to be put, any goods on board in any aircraft or vessel ofro dr use as stores in contravention of this section, or of auncye d conditions imposed by the proper officer, commits an poroff dence and any goods in respect of which such an offencebe h reas been committed shall be liable to forfeiture. ay m ok Short-shipment 71.–(1) Where any goo o isd bs (other than bonded goods within of non-bonded goods the meaning of sectio onf t h69) are entered for exportation and such t Act No. goods are not expoar p rted in the aircraft or vessel for which they 13 of 1989 s. 13 were so enterde.d N oor are short-shipped, the owner thereof shall so notify tehrve e proper officer within forty-eight hours, or such further st s rieme as the proper officer may allow, of the departure of th re t ig haircraft or vessel. . A( ll2) An owner who contravenes this section commits an noiaza ffence and on conviction shall be liable to a fine not exceeding Tan one million and twenty five thousand shillings if the offender is of nt a resident, or if he is a foreigner, an equivalent of that amount me rn in U.S. dollars. e ov 25 GExport goods 72. Where any goods are, with the permission of the proper ©20 stored at risk of owner 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 526 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) notwithstanding section 13, they shall be stored at the risk of the owner. Goods liable to 73.–(1) Where any goods are liable on export to any duty, the export duty amount of such duty shall be stated on the export entry of such AG. goods. O of (2) Goods liable on export to any duty shall not be exportessdi o n until the export duty has been paid or security given toer mt ihe satisfaction of the proper officer. t pu (3) Where any goods liable on export to any duty arith o w e brought to any Customs airport, Customs area, or otheurte dplace, to be put on board any aircraft or vessel and, on exisatrm ib ination by the proper officer, are found not to agree with thr ed o particulars of the entry, or application for shipment relautcien dg thereto, the owner of such goods commits an offence raond d any goods in respect of which such offence has been c roe p be mmitted shall be liable to forfeiture. y ma (4) Subject to the pro oov kisions of any law of any of the neighbouring countriehis ,b export duty shall not be levied on t the exportation fro f rtm o a neighbouring country; of any goods grown, produced ,p ao or manufactured, in another neighbouring country; and da. n Ny such goods shall on exportation, be subject at the placeer vs oef exportation only to the export duty, restrictions and cotn e s rditions imposed under the law of the neighbouring cou g ln rit hries in which they were so grown, produced, or Al mia. anufactured. n nz a f T a Departure Overland t o Vehicmlees n 74.–(1) The person in charge of every vehicle, whether or not deepranrting overland such vehicle is conveying goods and whether or not such goods o 5 GAct No. (if any) are dutiable, departing overland from the neighboring 02 3 of 1963 2 countries shall not, except where otherwise permitted by © the proper officer, cause or allow the vehicle to depart from the neighboring countries at any place other than at a port appointed under section 8, and before departing shall- 527 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (a) report his intended departure to the officer stationed at the Custom house nearest to the point at which he proposes to cross the frontier; (b) furnish in the prescribed form such information as may . be required concerning the vehicle or any such goods; OAG (c) fully and immediately answer all relevant questions put of to him by the proper officer; sio n is (d) produce any consignment notes or other releevrmp ant documents demanded from him by the propero uo t fficer; (e) save as otherwise provided in the Customs wlai twh s, make d due entry of the vehicle and of any such ugtoeb ods. (2) Vehicles or goods to which this secdtisi torin applies shall not, except under and in accordance wdi toh r the terms of any permission granted by the proper offiduc ceer, be removed across the frontier until after due entry th ro eepreof has been made. (3) A person who contrave bnee rs this section commits an offence and any goods in re ms apyect of which such offence has been committed shall be bloia okble to forfeiture. is th Departure 75.–(1) Every persort no f (other than the person in charge of any overland otherwise than by vehicle) departino gp a overland from the neighbouring countries vehicle shall, if he hasd .a Nny goods in his possession, before crossing the frontier- erv e s (a) tsr er eport his intended departure to the officer stationed l ri gh at the Custom house nearest to the point at which he A l ia. proposes to cross the frontier; n za (b) furnish in the prescribed form such information as Tan f may be required concerning any such goods; nt o e (c) fully and immediately answer all relevant questions put m ern to him by the proper officer; ov G (d) produce all consignment notes or other relevant 250 documents demanded of him by the proper officer; ©2 (e) save as otherwise provided in the Customs laws, make due entry of any such goods. (2) The proper officer may stop and question any person, whether or not he has goods in his possession, appearing to be about to depart overland from the neighbouring countries, 528 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] and such person shall fully and immediately answer all such relevant questions concerning his movements and any goods in his possession as may be put to him. (3) Goods to which this section applies shall not, except . under and in accordance with the terms of any permission OAG granted by the proper officer, be removed across the frontier f n o until after due entry thereof has been made. io iss (4) The Commissioner General may, subject to esrmp uch conditions as may be specified, exempt any person oro uc t lass of persons from the provisions of this section. ith d w (5) A person who contravenes any of the prbouv teisions of this section commits an offence and any goods idn i is trrespect of which such offence has been committed shall be r d oliable to forfeiture. ce du Goods in Transit or for ro e pTranshipment r In transit, 76.–(1) Subject to any regulatiyo bn e s, the provisions of this Act goods, etc. a relating to the importationk, mprohibition, entry, examination, landing, and exportatios nb o oof goods shall, so far as they are applicable, apply to g i oof tohds in transit to a foreign port. (2) The provispioa rnt s of this Act relating to the importation, prohibition, entor . N y, examination, landing, warehousing and exportation oefdrv goods shall, so far as they are applicable, apply to goods trarens sehipped from the aircraft or vessels in which they are impoir ts ghted to the aircraft or vessel in which they are to be exported. ll r . A niaa PART VI nz f T a DEPARTURE AND CLEARANCE t o en OF AIRCRAFT AND VESSELS ern m oCvlearance 77.–(1) An aircraft or vessel, whether laden or in ballast, shall 5 Grequired for 02 departure to not depart from any port or place in the neighboring countries ©2 foreign port to any foreign port unless a certificate of clearance has been Acts Nos. 13 of 1989 s. 13 granted in respect of such aircraft or vessel. 16 of 1994 s. 11 (2) The master or agent of any vessel or aircraft which departs from any port or place within the neighboring countries in contravention of subsection (1) commits an offence and on 529 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] conviction, shall be liable to a fine not exceeding two million five hundred thousand shillings if the offender is a resident or if he is a foreigner an equivalent to that amount in U.S. dollars. Grant of clearance 78.–(1) The master or agent of every aircraft or vessel, whether . AG laden or in ballast, proposing to depart to any foreign port f O o shall apply to the proper officer for a certificate of clearance. n ss io (2) Where application for a certificate of clearance is m i eramde, the proper officer shall not grant such certificate of cleuto a prance until he is satisfied that all the provisions of this Act ,w ii tnh relation to the aircraft or vessel, its cargo, stores, baggautge de, crew, and passengers have been complied with: ist rib Provided that, the proper officer ma yo,r dby reason of the provisions of any other law, refuse to gucrea dnt such certificate of clearance notwithstanding that he d rep mro ay be satisfied that this Act has been complied with. be (3) Where the master or magaye nt of any aircraft or vessel, or of any vessel of less than ot owk o hundred and fifty tons register, makes application for ah isc ebrtificate of clearance, then he shall at t the same time- of rt (a) deliver too tph a e proper officer an outward manifest in the prescrdib. Ned form and in the prescribed manner; (b) prodrvuese ce to the proper officer all such documents as he tsm r eay require relating to such aircraft or vessel and its h l ri g cargo, stores, baggage, crew, and passengers; l ia. A(c) answer all questions which the proper officer may ask za n relating to such aircraft or vessel and its cargo, stores, Tan f baggage, crew and passengers. nt o e (4) Where the master or agent of any vessel of two hundred ern m and fifty tons register or more makes application for a certificate ov G of clearance, then the proper officer may grant such clearance 5 02 subject to an undertaking by such master or agent to deliver ©2 to the proper officer, within twenty-four hours of the grant of such certificate 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 may be asked relating to such vessel, its cargo, stores, baggage, crew, and passengers. 530 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (5) Where any aircraft or vessel proposes to depart to a foreign port in ballast, such aircraft 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 G f O A for the purpose of this subsection, an aircraft or vessel shall be n o deemed to be in ballast when such aircraft or vessel carries, io isisn addition to the crew and its stores, only passengers andp et rhmeir bona fide personal baggage. t ou (6) The proper officer may permit the master or a t wgie hnt of any d aircraft or vessel to amend any obvious error binu te the outward manifest, or to supply any omission which, iisntr i d the opinion of the proper officer, results from accident or d r inadvertence, by furnishing an amended or supplemendtua crey outward manifest in the prescribed manner. ep ro (7) Where any certificate of cle r b arance has been granted but the aircraft or vessel in respe ay mct of which it was granted has not left the limits of the portb k oion which it was granted, the proper officer may inform, e is itthher orally or in writing, the master of such aircraft or vessret ol fthat such certificate of clearance has been cancelled and moa py a require the return of such certificate, and such certificat N ede . shall be deemed never to have been granted. (8) Any r se m v aster or agent who contravenes any undertaking e given huts nr der subsection (4), or who refuses to return any certli rfiigl cate of clearance when required to do under subsection (7. )Aia , commits an offence. an nz Clearance tof bTea 79.–(1) An officer may board any aircraft or vessel in the produced o en t neighbouring countries after clearance and require the master ern m thereof to produce such certificate of clearance and to answer ov G any questions relating to such aircraft or vessel, its cargo, stores, 02 5 baggage, crew, and passengers. ©2 (2) The master of any aircraft or vessel who fails to produce such certificate of clearance on demand commits an offence. 531 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Deficiency or 80.–(1) Where, on any aircraft or vessel being boarded by the surplus in cargo or stores proper officer, any goods or stores which are not contained in Acts Nos. the manifest of such aircraft or vessel are found on such aircraft 13 of 1989 s. 13 16 of 1994 s. 11 or vessel, then the master thereof commits an offence and any . goods in respect of which such offence has been committed G OA shall be liable to forfeiture. f n o (2) Where, on any aircraft or vessel being boarded by thseiois proper officer, any goods which were reported on the arri rm pveal of such aircraft or vessel as remaining on board for other puto o rts in the neighbouring countries, or for re-exportation, o ith wr as stores, d or which after arrival were put on board for brue temoval under bond to another port in the neighbouring tri d iscountries, or for exportation or use as stores, are not on b d o rard (due allowance being made in the case of stores for daun cey goods which might fairly have been consumed or useedp) ro then the master of such aircraft or vessel commits an off been rce. (3) Where, on any aircra ft a ym or vessel being boarded by the proper officer after its r ok beoturn to the neighboring countries from a voyage to a fto hisreign port, any goods which on the previous arrival ofr t so fuch aircraft or vessel were reported as stores or were tho ep an put on board as stores are not on board (due allowanecde . N being made for any goods which might fairly have beens ecr vonsumed or used) the master of such aircraft or revessel hctsommits an offence and on conviction, shall be liable to a fin ig ll re not exceeding two hundred and fifty thousand shillings iaf. A i the offender is a resident or if he is a foreigner an equivalent za n n of that amount in U.S. dollars and in addition, such master of Ta shall be liable to pay the duty on the deficiency of such goods nt e at the rate chargeable on the importation of similar goods. m ern Gov Aircraft or vessel 81.–(1) The master of every aircraft or vessel departing to a 25 to be brought at 0 boarding station foreign port shall bring to at the boarding station for the ©2 purpose of disembarking any officer on such aircraft or vessel, or for any other purpose of this Act, or when required to do by the proper officer. 532 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) A master of an aircraft or vessel who contravenes this section commits an offence. PART VII . IMPORTATION AND EXPORTATION BY POST AG f O on o Application of Act 82.–(1) This Act shall apply to the importation, exportatio i isns, to postal articles and carriage coastwise of postal articles: erm p Provided that- t tho u (a) postal articles may be entered at such placed awn i d in such manner as the Commissioner General m te ibuay direct; r (b) any provision of this Act may, in t di sts application to postal articles, be modified or adadp o r e ted by regulations. (2) An officer, or any officer in the seurcd vice of the Post Office, o who, in the performance of any duretpy r under this Act, examines or seizes any postal article shay lbl e be subject in all respects to this Act and such article shakl ml b a e dealt with in accordance with this Act. oo b (3) This section sha is f lthl be in addition to, and not in derogation o Cap. 303 of, the provisions o arft the Tanzania Posts Corporation Act. o p Time of entry of 83. In the caseed . oNf goods- postal articles Ord. No. (a) impers ovrted by post, the time of entry of such goods for e 10 of 1955 htsh rome consumption shall, except in the case where E.A.C L.N rig 1 of 1967 ll actual entry is required, be deemed to be the time when A ia. the duty is assessed by the proper officer; za n n (b) exported by post, the time of entry of such goods for Ta of export shall be deemed to be the time of the posting of nt e such goods; rnme (c) transferred by post to a neighbouring country where ov G the goods are liable to transfer tax, the time of entry of 5 20 2 such goods for transfer tax purposes shall be deemed to © be the time when the mail bag containing the goods is received at the Post Office of destination. 533 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] PART VIII COASTWISE AND TRANSFER TRADE Power to prohibit 84.–(1) The Authority may, by order published in the Gazette, . carriage coastwise and transfer, etc. provide that the carriage coastwise or transfer of any goods, or G O A E.A.C L.N class of goods- n o f 1 of 1967 o (a) is prohibited either generally or in relation to any of tihsse i neighbouring countries, and such goods shall, f oper r mthe t purpose of carriage coastwise or transfer, be pthro uhibited goods; i d w (b) is prohibited, save in accordance with te riba uny conditions regulating their carriage coastwise st doi r transfer, either r generally or in relation to any edo of the neighbouring countries, and such goods shuacod ll, for the purpose of carriage coastwise or trans p rfeerr, be restricted goods. (2) The Minister may, by ord ebey r published in Gazette- (a) provide that the ck amrariage coastwise within such neighbouring cou bno otry of any goods or class of goods shall be prohib is f tihted in accordance with such conditions as may be saprte ocified in such order; (b) limit inN or p espect of such neighbouring country, the applicad.rve tion of any order made under subsection (1) in re e resspect of all or any of the goods specified therein, and htsg t hereupon within such neighbouring country and in All r i respect of such goods the provisions of this Act shall . an ia apply as if such goods are or are not, as the case may be, an z included in any order made under subsection (1). f T t o (3) Subject to this Act and to any order made under this n me section, where any goods are prohibited goods or restricted ernv goods in relation to importation or exportation, they shall also o 5 G be prohibited goods or restricted goods, as the case may be, in 02 ©2 relation to carriage coastwise or transfer. (4) Where, under any law of any of the neighbouring countries, the carriage coastwise or transfer within such neighbouring country or countries is prohibited or restricted, then such goods, as the case may be, in relation to their carriage 534 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] coastwise or transfer within such neighbouring country or countries. Meaning of 85.–(1) Subject to section 86, all goods conveyed by land, sea carriage coastwise and transfer or air, from any part of the neighbouring countries to another AG. Act No. part thereof shall be deemed to be carried coastwise, and any of O 16 of 1983 s. 4 E.A.C. L.N aircraft or vessel conveying such goods by air or by sea shall bseios n 1 of 1967 deemed to be a coasting aircraft or coasting vessel, as thee rcma ise may be. ut p o (2) All goods, including locally grown or locally it w phroduced goods, conveyed by any means from any uptel dace in one neighbouring country to any place in anothsetr irbi neighbouring country shall be deemed to be goods tr d oarnsferred and such goods shall be subject to regulationsc edu made under section 195(1)(f): pro d Provided that, this subsectiboen re shall not apply to goods in transit or for transhipmmean y t, nor to goods declared for warehousing, nor to goods oo kconsigned directly from a foreign place to a neighbourinhgis cbountry other than that at which the t aircraft or vessel cornt ov fe ying such goods first arrives. (3) For the puo rp aposes of this Part, the conveyance of goods by sea shall bd.e N deemed to include conveyance of goods by inland wateerrv e s s. e ts r Carriage 86.– r(ig1 h) When any aircraft or vessel carrying cargo arrives at coastwise or l transfer in vessel a . pAol rt in a neighbouring country from a foreign place, the a from foreign port an i z proper officer may permit such aircraft or vessel to carry E.A.C L.N n 1 of 1967 Ta goods coastwise from such port to another port within that nt of neighbouring country, or to carry goods on port transfer from e rnm such port to a port in another neighbouring country, upon e ov the presentation by the master of a declaration as set out in G 02 5 section 88. ©2 (2) Where under subsection (1) as a vessel or aircraft conveys goods from one port in a neighbouring country to another port in the same neighbouring country, such vessel or aircraft shall not by virtue thereof be deemed to be a coasting vessel or coasting aircraft within the meaning of this Act. 535 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (3) When any goods are carried coastwise or are transferred under the provisions of this section, then the loading, unloading and delivery thereof shall be subject to any regulations and to such conditions as the Commissioner General may impose. G. A Loading of 87.–(1) Subject to this Act, save with the written permission of O coastwise and transfer cargo, of the proper officer and subject to such conditions as he mayio n impose- miss etc. r Act No. e 13 of 1989 s. 11 (a) goods shall not be loaded on, or unloaded frooum t p, any aircraft or vessel for carriage coastwise on Sith w aturdays, Sundays or public holidays at any time wuteh datsoever, or on any other day except between the hotruibis rs of six o’clock in the morning and six o’clock in th d ore evening; (b) goods for carriage coastwise orceu dtransfer shall not be unloaded from or loaded onrotdp o any aircraft or vessel except at an approved placee r e b of loading or at a sufferance wharf: y ma Provided that, goods moa ky o be unloaded from any aircraft or vessel, or loaded onto ahnis yb such aircraft or vessel, on to or from t any other vessel or v f rt eohicle used for the purpose of the carriage of goods betweeno p s auch aircraft or vessel and an approved place of landing or N ds.u fferance wharf; (c) alls gero veods which have been unloaded or landed from a tsc ro easting vessel or a coasting aircraft shall, if the proper rig h l officer so requires, be conveyed forthwith to a Customs Al ia. area or transit shed; anz (d) all goods which have been transferred by road shall, if n f T a the proper officer so requires, be conveyed forthwith, o en t to a Custom house or such other place as the proper rnme officer may direct. ov G (2) A person who contravenes this section, or any of the 5 02 conditions which may have been imposed by the proper ©2 officer, commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings if the offender is a resident or if he is a foreigner an equivalent of that amount in U.S. dollars and any goods in respect of which such 536 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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. AG O of Transire required 88.–(1) A coasting aircraft or coasting vessel, nor any aircraft osrio n for departure s coastwise and vessel which is carrying goods coastwise or goods for traenrmsfier transfer in accordance with section 86, shall not depart from aoun t yp port Act No. 13 of 1989 s. 13 or place within the neighboring countries unless t ith wransire has E.A.C. L. N been granted by the proper officer. ted 1 of 1967 u (2) The master or agent of any aircraft ort rvibis essel to which subsection (1) applies proposing to d oerp dart coastwise or carrying goods for transfer, shall deliv ed uecr to the proper officer an account in triplicate in the presc roidp bed form containing the particulars of all cargo taken onbe b reoard for carriage coastwise or for transfer; and the originay ma l thereof, dated and signed by the proper officer, shall co k ono stitute the grant of transire for the carriage of the goods hsips becified therein and shall, in the case t of a coasting aircrartft of or coasting vessel, be the certificate of clearance for sucoh p aaircraft or vessel for the coastwise voyage. (3) A mastde.r N or agent who contravenes this section, or who delivers an ravese ccount of which any of the particulars contained thereint si sr e false, commits an offence and on conviction, shall be liabll reig hto a fine not exceeding twenty thousand shillings if the l oiaff. Aender is a resident or if he is a foreigner an equivalent of that za namount in U.S. dollars, and the coasting aircraft or coasting an f T vessel in relation to which such offence has been committed o en t may be seized and detained until the fine is paid. rnm oTvr eansire to be 89.–(1) The master of any aircraft or vessel arriving at a port 5 Gdelivered on 02 arrival or place within the neighbouring countries carrying goods ©2 Acts Nos. coastwise or goods for transfer- 13 of 1989 s. 13 16 of 1994 s. 11 (a) shall forthwith deliver the transire to the proper officer E.A.C.L.N of that port or place; 1 of 1967 (b) shall not, save with the permission of the proper officer and subject to such conditions as he may impose, 537 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] permit any goods to be unloaded before the delivery of such 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 G OA therefrom before the delivery of such transire. n o f (2) A master who contravenes this section commits iassn io offence and on conviction, shall be liable to a fine not excepeed rming five hundred thousand shillings if the offender is a resoiud t ent or if he is a foreigner an equivalent of that amount in ith Uw .S. dollars d and any goods in respect of which such off te beunce has been committed shall be liable to forfeiture, and thdies t rci oasting aircraft or coasting vessel in relation to which sud oc rh offence has been committed may be seized and detaine c ddu ue ntil the fine is paid. pro Power of 90.–(1) Notwithstanding the re bperovisions of this Act, the Commissioner General to vary Commissioner General maym ap y ermit any coasting aircraft or procedure coasting vessel to be loadedoko , unloaded, and cleared, subject to Acts Nos. 13 of 1989 s. 13 such conditions as he m b hisay in any particular case impose. t 16 of 1994 s. 11 (2) The master ofr t aon f y coasting aircraft or coasting vessel who E.A.C.L.N 1 of 1967 contravenes anyo pc aonditions imposed by the Commissioner General undde. r N this section commits an offence and on convictione srvs heall be liable to a fine of not exceeding five hundred thousatns dr e shillings if the offender is a resident or if he is a fore irgigl nh er, an equivalent of that amount in U.S. dollars, and any l giao. Aods in respect of which such offence has been committed za nshall be liable to forfeiture, and the coasting aircraft or coasting n f T a vessel in relation to which such offence has been committed nt o e may be seized and detained until the fine is paid. ern m oEvntry outwards of 91. The Commissioner General may, subject to such conditions 5 Gaircraft, carrying 02 goods coastwise, as he may impose, permit the master or agent of any aircraft ©2 etc. or vessel carrying any goods coastwise to enter outwards such E.A.C.L.N 1 of 1967 aircraft or vessel and to enter any goods carried coastwise therein for exportation without discharging such goods. 538 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Coasting vessel 92. The master of any coasting aircraft or coasting vessel- not to deviate from voyage, etc. (a) which deviates from its voyage, unless forced to do so by circumstances beyond the control of the master, the proof whereof shall lie on the master; or . (b) which, having deviated from its voyage or having taken AG O on board any wreck or other goods or discharged any of n goods in the course of a voyage from one part of tihsse io neighboring countries to another, does not fortphew rmith proceed directly to the nearest port in the neigohu tb oring countries and explain the circumstances therith w eof to the d satisfaction of the proper officer and dbeul tiever any such wreck or other goods taken on boartdridis to the proper officer, or d commits an offence and any goods idnu creespect of which such offence has been committed shalle bp reo liable to forfeiture, and the aircraft or vessel in relation toe b wr hich such offence has been committed may be seized an ay md detained until the fine is paid. k oo Conveyance 93.–(1) Goods transferhrise bd by land, other than by post or rail, by road of t transferred goods between a port or prlt ao fc e in one neighbouring country to a port only in licenced or place in anot a oh per neighbouring country shall be conveyed vehicles Acts Nos. in vehicles du. lNd y licensed by the Commissioner General in e 13 of 1989 s. 13 accordancee rvs with section 190. 16 of 1994 s. 11 re E.A.C.L.N (2) tAs person who uses any unlicensed vehicle for the 1 of 1967 tranl srifge hr of goods in contravention of subsection (1), without l tah. i eA written permission of the Commissioner General commits za nan offence and on conviction shall be liable to a fine not an f T exceeding one million shillings if the offender is a resident or nt o e if he is a foreigner an equivalent of that amount in U.S. dollars rnme and the vehicle and goods in respect of which such offence has v G o been committed shall be liable to forfeiture. 5 20 2 © Examination of 94.–(1) An officer may go on board any coasting aircraft coasting vessel and goods or coasting vessel in any port or place in the neighbouring Acts Nos. countries or at any period of the voyage of such aircraft or 13 of 1989 s. 13 16 of 1994 s. 11 vessel, and search such aircraft or vessel and examine all goods on board of such aircraft or vessel. 539 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) Where an officer goes on board any coasting aircraft or coasting vessel he may require the master thereof to answer any questions concerning such aircraft or vessel, its cargo, stores, baggage, crew, and passengers, and to produce any books and . documents which are, or should be, on board of such aircraft AG O or vessel. n o f (3) An officer may examine any goods which have beiessn io unloaded from any aircraft or vessel after carriage coastwpies rem or which are brought to any port of place to be loaded oonu t to any aircraft or vessel for carriage coastwise; and for th wei thpurposes d of such examination the officer may require the uoteb wner of such goods to unpack or open them and to re ri dpisa t ck them at the expense of such owner. d o r (4) A master who- ce du (a) refuses to answer any such ro eqpuestion or to produce any such books or documen t r bse; or (b) makes any incorrect rme apyly to any such question, commits an offence and obon o kconviction, shall be liable to a fine of not exceeding two is th undred and fifty thousand shillings if the offender is a res iodfrt ent or if he is a foreigner an equivalent of that amount i pnao U.S. dollars and the aircraft or vessel in relation to wdh. e iNch such offence has been committed may be seized andse dr vetained until the fine is paid. ts re gh ll r i PART IX ia. A n PROVISIONS RELATING TO SECURITIES za anT Commissit oon f er 95. The Commissioner General may require any person to Generael nmay requimre security give security for the due compliance by that person with this rn ve Act and generally for the protection of the Customs revenue; Go 5 and, pending the giving of any such security in relation to any 02 ©2 goods subject to Customs control, the Commissioner General may refuse to permit delivery or exportation of such goods or to pass any entry in relation thereto. 540 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] General 96.–(1) Where any security is required to be given under this provisions relating to giving Act, then such security may be given to the satisfaction of the of security Commissioner General either- (a) by bond, in such sum and subject to such conditions G. and with such sureties as the Commissioner General OA may reasonably require; n o f (b) by cash deposit; or io iss (c) partly by bond and partly by cash deposit. ermp (2) Where any security is required to be given under t o tuhis Act for any particular purpose, then such security ma ith d w y, with the approval of the Commissioner General be givebnu t eto cover any other transactions which the person giving tr dsisuci h security may enter into within such period as the Codm o r missioner General may approve. e du c (3) All bonds required to be givepe rno under the provisions of this Act shall be framed that the pe b er rson giving such bond, and any surety thereto, is bound taoy m the Commissioner General of Customs and Excise by thboa otk name for the due performance of the conditions of such th ibs ond; and all such bonds may, unless sooner discharged rbt oy f the due performance of the conditions thereof, be discho apr aged by the Commissioner General on the expiration ofe dt . hNree years from the date thereof, but without prejudice steor v the right of the Commissioner General to require e fresh she r tsc urity. (ll4 ri) g Where any bond given under this Act is discharged, tiah. e An the Commissioner General shall cause such bond to be an nz cancelled and an endorsement to that effect made thereon. Ta of (5) All bonds given under this Act shall, notwithstanding nt e that any such bond or any surety thereto is given by any person ern m under the age of twenty-one years, be valid and enforceable as v G o if it were so given by a person of full age. 5 20 2 © Provisions 97.–(1) Without prejudice to any rights of a surety to any relating to sureties bond given under this Act against the person for whom he is surety, a surety shall, for all purposes of any bond, be deemed to be the principal debtor and accordingly the surety shall 541 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] not be discharged, nor his 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 had . been the principal debtor. G OA (2) Where any person who gives a surety- of n (a) dies; iss io (b) becomes a bankrupt or enters into any arrangemepen rmt or composition with, or for the benefit of, his credoiut to rs; or (c) departs from the neighbouring countriesit h without d w leaving sufficient property therein to satuitb sefy the whole amount of the bond, tri dis the Commissioner General may require thore d person giving the bond to enter into fresh security. e du c pro Enforcement 98.–(1) Where the conditions eo rb fe any bond have not been of bond complied with, the Commissaioy m ner General may, by name of the Commissioner Generoaol k of Customs and Excise, take legal proceedings for the enfhosr bi cement thereof. t (2) Where any rt o f such proceedings are taken, then production of tho ep a bond shall, without further proof, entitle the Commissio. Nd ner General to judgment for the stated liability unless anye rpv e s erson against whom such proceedings are taken proves tc or e s mpliance with all the conditions of the bond, or that the brig h l ond or surety was not executed by him, or that he has l biae. Aen released from the provisions of the bond or surety, or that za nhe has already made satisfaction for the full amount thereof. an T nt of e PART X m ve rn DUTIES Go 25 Liability to Duty 0 ©2 Rates, of duty 99.–(1) Subject to the provisions of the Customs laws, specified in neighbouring duty shall be paid on the goods and at the rates and in the country circumstances specified in the appropriate neighbouring legislation, etc. Ord. No. country legislation. 5 of 1960 542 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) Where under the provisions of the appropriate neighbouring countries legislation goods are liable- (a) to duty on leaving a neighbouring country, whether or not such goods are intended ultimately for exportation . from the neighbouring countries this Act shall apply as OAG if such goods leaving that neighbouring countries were of exported; sio n is (b) on entering a neighbouring country, to a rate ofp ed rmuty different from that to which such goods weorue t liable on their importation into the neighbouring w ic thountries, d then, where such goods enter that neighbouuteb ring country on transfer from another neighdbiso trui ring country, the amount of such difference sdh o ra ll be collected or refunded, as the case may be, in ce du such manner as may be prescribed and this Act shaelpl r oapply as if such goods on so entering that neighbo buer ring country were imported: Provided that, if the rate mo afy duty on the goods at the time of their importation intoob kthe neighbouring countries was the same in each nei gthh is bouring country, no difference shall be collected or refurt no fded when such difference arises from a subsequent chang peao in the rate of duty if a similar change has been made ind e. N e ach neighbouring country. ervs Exemption from 100. Su brets ject to the provision of the Customs laws, goods duty of goods remaining on rem h l ariigning on board and exported in the aircraft or vessel in l board w A ia.h ich they were imported, whether as stores or otherwise, za nshall be exempted from liability to import or export duties. n f T a Exempti o notn from 101. Subject to the provisions of the Customs laws, goods impomrt eduty of goordns entered for entered under bond- e oevxportation, etc. (a) for exportation, for transhipment, or in transit; or 25 G 0 (b) for use as stores for aircraft or vessels, ©2 and proved to the satisfaction of the Commissioner General to have been duly exported or used as such stores, as the case may be, shall be exempt from liability to import duties. 543 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Exemption from 102.–(1) Subject to the provisions of the Customs laws, where import duty or transfer tax any goods which are liable to import duty or transfer tax have of certain re- been exported from and are subsequently re-imported into imports Ord. No. the neighboring countries, then, where the Commissioner . 5 of 1960 General is satisfied- AG E.A.C L.N O 1 of 1967 (a) that any import duty or transfer tax to which the goods of n were liable prior to their exportation has been paid an io issd either- ermp (i) no drawback of such import duty or tran t ousfer tax was allowed on exportation; or ith d w (i) if allowed, such drawback has beebnu terepaid to the proper officer; and tri dis (b) that such goods have not been o r d subjected to any process after being so exportedc,edu or, if so subjected to any such process, that theirep f roorm or character has not been changed and that sbeu rch goods at the time of re- importation are not l i y maable to duty ad valorem; and (c) that the owner of ok bsouch goods prior to such exportation gave notice thetrheis o f in writing to the proper officer and produced surtc oh f goods for inspection by him at the port or place for po am which they were exported, the goods shad.e l Nl, save as otherwise provided in the Customs laws, be esexre vmpt from liability to import duties or transfer e taxes: r igh ts Pll r ovided that, the Commissioner General may in any pa. Aia rticular case direct that this section shall apply to any za n n goods notwithstanding that paragraph (c) hereof has not been Ta of complied with if he is satisfied that a failure so to direct would nt e involve hardship. rnme (2) In the case of any goods to which subsection (1) would Gov apply but for the fact that at the time of re-importation they are 5 20 2 liable to duty ad valorem, such goods shall on re-importation © be chargeable with duty as if the value attributable were only the amount of the increase in value attributable to any such process; and for the purpose of ascertaining such increase in 544 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] value, any sum paid for the execution of any such process shall, unless the Commissioner General in his discretion otherwise directs, be taken to be the amount of such increase. Exemption from 103.–(1) Subject to the provisions of the Customs laws, goods G. import duty A of temporary imported in accordance with this section for a temporary use O of imports or purpose only shall be exempt from liability to import dutiessis .on (2) Goods shall not be exempt from liability to imeprmo i rt duties under this section unless the proper officer haust o pgiven permission for such importation; and the proper offiith w cer shall not give such permission unless- tedu (a) he is satisfied that the goods are tirmibis ported for a temporary use or purpose only; an d odr (b) the owner thereof has deposited d uc e, or given security for, the amount of the import pdrou d ty to which the goods would otherwise be liablbee. re (3) Where the proper omffia yc er gives permission for the importation of any goods ouko n der this section, he may impose such conditions as he th b hisnks fit, and, whether or not he imposes t any conditions, it sh f rt aoll be a condition of such importation that such goods shallo b pe a exported within twelve months of the date of their impordt. a Ntion. (4) Wheerrvs ee any condition of the importation of such goods has bee re tsn contravened, then such goods shall become liable to impoigrhl r t duties as from the date of their importation, and any Al d iae. posit given under subsection (2) shall be brought to account za nas duty, or, if security therefor was given, the owner shall be an f T required to pay duty; but if all such conditions are complied t o en with, then, on the exportation of such goods, such deposit shall ern m be refunded or such security discharged, as the case may be. ov G (5) The Authority may, by notice in the Gazette, declare 250 that the goods specified in such notice shall not be imported ©2 in accordance with this section, or may only be so imported subject to such goods being liable to such proportion of the import duty as may be specified in such notice. 545 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Derelict goods 104. Goods brought or coming into the neighbouring liable to duty, etc. Ord. No. countries by sea otherwise than as cargo, stores, or baggage, 10 of 1955 carried in 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 AG O goods, they shall be deemed to be produce of such country as n o f the Commissioner General may on investigation determinei. sios erm Goods imported 105.–(1) Where any goods liable to import duty havet pou been duty free by Community liable imported, or purchased prior to entry for home consituh w mption, to import duty by or on behalf of the neighbouring country, thet eGd overnment or transfer tax on u disposal, etc. of any of the neighbouring country, or any psetri ribson, either free Ord. No. of import duty or at a reduced rate to im d d o pr ort duty and such 1 of 1966 e E.A.C L.N goods are subsequently disposed of in auncy manner inconsistent 84 of 1961 with the purpose for which they weroed granted any relief from 1 of 1967 import duty, then, unless the Min ire p be ster, otherwise directs, such goods shall on such disposal bey ma liable to import duty at the rate applicable to goods of that kc oo lass or description at the time of such disposal. s b thi (2) Where any rt go foods liable to transfer tax have been transferred into ao pn aeighbouring country in which their liability to transfer tadx. Narises, by or on behalf of the Government of that neighsbero veuring country, and such goods are subsequently disposetsd r eof either free of transfer tax or at a reduced rate of tranl sifge h r r tax in any manner inconsistent with the purpose for w.h A l ia ich they were granted any relief from transfer tax, unless the n za Minister, otherwise directs, such goods shall on such disposal an f T be liable to transfer tax at the rate applicable to goods of that t o en class or description at the time of such disposal. m ern (3) Where it is proposed to dispose of any goods to which Gov subsection (1) applies, the person responsible for the disposal 5 02 of such goods shall unless the Minister otherwise directs, ©2 furnish the Commissioner General with the particulars of such proposed disposal and shall cause the duty thereon to be paid. (4) Where it is proposed to dispose of any goods to which subsection (2) applies, then the person responsible for the 546 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] disposal of such goods shall, unless the Minister, otherwise directs, furnish the Commissioner General with the particulars of such proposed disposal and shall cause the transfer tax to be paid. . (5) Where any goods to which subsection (1) or (2) applies G OA are disposed of without the payment of the import duty or of n transfer tax to which they are liable, such goods shall be liab io islse to forfeiture. ermp (6) A person who knowingly disposes of or knoouw t ingly acquires any goods to which subsection (1) or (2ithw ) applies d without the import duty or transfer tax havbiun teg been paid in accordance with the provisions of this ri dis tection commits an offence. d o r e du c Computation oepf roDuty r Time of entry 106.–(1) Subject to section 8 3bey and subsection (3) of this determines rate a of duty section, import duty shall kb me paid at the rate in force at the Ord No. time when the goods liasb bl oeo to such duty are entered for home 10 of 1959 Act No. consumption: thi of 2 of 1963 Provided that, pian rt the case of goods imported overland, the time of entry .oNf o such goods for home consumption shall be deemed to bedrv the time when the import duty is paid. (2) S e ureb sject to the provisions of the customs laws and of sectio t ignh s83, export duty shall be paid at the rate in force at the timl A el r when the goods liable to such duty are entered for export: nia . a Provided that, where any export duty is imposed, or the rate nz Ta of any existing export duty is varied, between the time goods f t o are entered for exportation and the time of exportation of such en goods, export duty shall be paid at the rate in force at the time ern m ov of exportation of the goods. G 25 (3) Where, in accordance with section 28(3), goods are ©20 entered before the arrival at the port of discharge of the aircraft or vessel in which such goods are imported, the import duty upon such goods shall be paid at the rate in force at the time of arrival of such aircraft or vessel at such port of discharge. 547 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Duties to apply 107. Where any drawback is allowed under the Customs laws proportionately, etc. according to any specified weight, measure, strength, or value, Act No. then such drawback shall be deemed to apply in the same 10 of 1967 proportion to any greater or less weight, measure, strength, or . value, as the case may be, unless specific provision is made to G OA the contrary in any Customs laws. of n siois Determination 108.–(1) Where imported goods are liable to ad valorrmem of value of goods e liable to ad import duty, then the value shall be that laid downu t o ipn the valorem import Fourth Schedule A and import duty shall be paid on ith w that value. duty Ord. No. (2) The provisions of this section and the uptea dragraphs of 3 of 1958 Part I of the Fourth Schedule A shall be risetra ibd and applied Act No. 11 of 2000 s.10 in conjunction with their respective not oers d in Part II of the d E.A.C.L.N Schedule. ce 1 of 1967 u (3) In applying or interpreting thi d psr osection and the provisions of the Fourth Schedule A due r erebe gard shall be taken of the decisions, rulings, opinions, agy uidelines, and interpretations given by the Secretariat, Cok m o mmittees and other organs of the World Trade Organishaits ibon and the Customs Co-operation t Council (World Curst too f ms Organisation). (4) Upon wriott pe an request, the importer shall have the right to an explanati. oNd n in writing from the proper officer as to how the customesrvs evalue of the importer’s goods was determined. (5) tsT rh e e Commissioner General shall publish judicial decli srigio h ns and administrative rulings of general application l giai. v Aing effect to the Fourth Schedule. za n (6) Where, in the course of determining the Customs value n f T a of imported goods, it becomes necessary for the Customs nt o e to delay the final determination of such customs value, the rnme delivery of the goods shall, at the request of the importer be Gov made; provided that before granting such permission the 250 proper officer may require the importer to provide sufficient ©2 guarantee in the form of a surety, a deposit or some other appropriate security as the proper officer may determine, to secure the ultimate payment of customs duties for which the goods may be liable. 548 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (7) Fourth Schedule shall not be construed as restricting or calling into question the rights of the proper officer to satisfy himself as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes. G. Duty computed 109. Where any goods liable to duty according to weight are f O A o on gross weight of package in imported in any package, and such goods are intended fosrio n s certain cases sale, or are normally sold retail, in such package, then, if esrmu ich package is not- t p ou (a) marked or labelled with the net weight thereoith w f; or (b) commonly sold as containing, or as repuuteted d to contain, a specific quantity or weight, ib ist r and in either such case, the owner of suc h d or goods is unable to satisfy the proper officer of the correct cnedu et weight thereof, the goods shall be liable to duty accordriondp g to the gross weight of such package and its contents. e be r ay Duty computed 110. Where any goods liabkl o em to a specific duty are imported on reputed quantity in in any package and sucish b ogoods are intended for sale, or are certain cases normally sold retail, th oifn such package, if such package is- Act No. t 12 of 1969 (a) marked or p al rabelled as containing a specific quantity of such go. oN o d ds; or (b) comermv e only sold as containing, or as reputed to contain, sa r esspecific quantity of such goods, shal lr igb het deemed to contain not less than such specific quantity. ll . A Commissioner n1ia11. Where any goods liable to duty according to liquid General may fix zan litre equivalenTta measurement are imported in any package and- of of other litq uid (a) such goods are intended for sale, or are normally sold, measureenment nm in such package; and r ov e (b) such package is of a standard capacity according to any 5 G2 liquid measurement based on fractions or multiples of 20© a litre, The Commissioner General may, by notice in the Gazette, declare that any such package, having a capacity within such limits as may be specified in such notice, shall be deemed 549 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] to contain such fractions or multiples of a litre as may be specified in such notice. Allowance 112. For the purpose of the computation of the duty to which for tare any goods are liable, the Commissioner General may fix the . AG allowance for tare which may be granted and the conditions O of under which any such allowance may be granted. sio n is 113. Where any goods are imported or exported in any pa pce rm Duty on package t kage in certain cases u which, in the opinion of the Commissioner General-thoi (a) is not the normal or proper package for sutecd hw goods; (b) subsequently to such importation is dstre ibsuigned for use, or exportation, other than as a pac d ork a i ge for any goods of the same or a similar nature, d ce subject to any provision to the contrroadr uy in the Customs laws, such package shall be liable to druepe ty as if it were a separate article and shall, for all the puayr p b oses of the Customs laws, be deemed to be a separate ar m oo tkicle. is b th oPf ayment of Duty, etc rt Recovery of duty 114. Where any og po aods are liable to duty, then such duty shall constitute a d.e N e bt due to all neighbouring countries and be charged one rvs the goods in respect of which the duty is payable; and suc hrehts duty shall be payable by the owner of such goods andll rmi g ay, without prejudice to any other means of recovery, be r A iae. covered by legal proceedings brought by the Commissioner anz General. an of T Appoin t dutiesm oe tmn ent and 115.–(1) In this section- f agent. Actr Nn o. “agent” means a person appointed as such under subsection o1v e G 3 of 1989 s. 13 (2) of this section; 5 02 “appointment notice” means a notice issued by the ©2 Commissioner General under subsection (2) of this section; “money” includes any debt, deposit or credit, salary, wages and pensions payments and any other remuneration whatsoever; 550 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] “principal” means the person in respect of whom an agent is appointed. (2) The Commissioner General may, by a written notice addressed to any person- . (a) appoint him to be the agent of another person for the OAG purpose of collection and recovery of duty due from n o f such other person; and io iss (b) specify the amount of such duty to be collected rm pe and recovered. ut o (3) An agent shall pay the duty specified in his appitoh w intment d notice out of moneys which may, at any time dubrui teng the twelve months following the date of the notice, be hiestr i d ld by him for, or become due from him to, his principal. or d (4) Where an agent claims to be, or to chedu ave become, unable to comply with subsection (3) of this s ro eepction by reason of the lack of moneys held by, or due from b he rim, he shall, as soon as may be practicable, notify the Co mm aymissioner General accordingly in writing setting out ful ok bloy the reasons for his inability so to comply, and the Commthi iss sioner General may— (a) accept the n ofrt otification and cancel or amend the appointmo epn a t notice accordingly; or (b) whereed .h Ne is not satisfied by such reasons, reject the noteirfivcation. es (5) Uts h nr less and until a notification is given by an agent under sublsl rei gction (4)- a. A i (a) sufficient moneys for the payment of the duty specified an nz in the agent’s appointment notice shall be presumed to a of T be held by him for, or due from him to, his principal; nt e and ern m (b) in any proceedings for the collection or recovery of v G o such duty, the agent shall be stopped from asserting the 25 20 lack of such moneys. © (6) For purposes of this section, the Commissioner General may, by notice in writing, at any time require any person to furnish him within a reasonable time, not being less than thirty days from the date of service of such notice, with a return 551 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] showing any moneys which may be held by such person for, or become due to him by, any other person from whom duty is due. (7) Where an agent fails to pay any amount of duty specified . in his appointment notice within thirty days of the date- OAG (a) of service of such notice on him; or of n (b) on which any moneys come into his hands for iossr io become due by him to, his principal, ermp whichever is the later; and- ut o (i) he has not given a notification under wsiu thbsection ted(4); or bu (ii) he has given such notification tri d iswhich has been rejected by the Commissioned ro rG eneral, the provisions of this Act relatingd ut coe the collection and recovery of duty shall apply to thee pc roollection and recovery of such amount as if it were duty r dbeue and payable by the agent, the due date for the payment mo afy which was the date upon which such amount should havoeo k b been paid to the Commissioner General under this su b thsisection. (8) An agent who f rt ohas made any payment of duty under this section shall be od pe aemed to have acted with the authority of his principal ad.n N e d of all other persons concerned, and shall be indemnifiseedr v in respect of such payment against all proceedings, e civil ohrts rcriminal, and all process, judicial or extrajudicial, notlwl rii gthstanding any provisions to the contrary in any written lia.w A, contract or agreement. an nz (9) A person who, in giving a notification under subsection Ta of (4) of this section, wilfully makes any false or misleading nt e statement, or wilfully conceals any material fact, commits an ern m offence. ov G (10) For the purposes of this section, cases where moneys 25 20 are held by an agent for, or due by him to his principal, shall © include cases where the agent- (a) owes or is about to pay or becomes liable to pay money to the principal; (b) holds moneys for or on account of the principal; 552 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (c) holds money on account of some other person for payment to the principal; (d) has authority from some other person to pay money to the principal. G. [s. 114A] A of O Collection of tax 116.–(1) Where payment of any duty has not been made on o n srio by suit s Act No. before the due date, the duty due by such person may be i esrumed 13 of 1986 s. 13 for and recovered as a debt due to the Government in uat p o court of competent jurisdiction by the Commissioner Ge ith nweral in his official capacity. tedu (2) In any suit under this section, the isptr irboduction of a certificate signed by the Commissioner oGr deneral giving the name and address of the person conce ed du rcned and the amount of duty due and payable by him shall pbroe sufficient evidence that such amount of duty is due and bpea reyable by such person. (3) Notwithstanding the parym o vision of subsection (1) and before the commencemenoot k of a suit under this section, the Commissioner Generahlis mb ay by any other means of recovery t provided for underr tt oh f is Act, recover the duty due and payable by such person uon p ader section 114 of this Act. . Nd [s. 114B] erv e Collection of tax 117.–(1s) r eWs here duty is recoverable in the manner provided by by distraint Act No. sect i t roign h 116, the Commissioner General may, instead of suing l 13 of 1986 s. 13 fo l . rA recovery of such duty, recover the same by distress, and anz fiaor that purpose, may by order under his hand authorise any an T public officer or an officer of a court to execute such distress nt of upon the goods and chattels of the person from whom such e ern m duty is recoverable and such officer may, at the cost of the ov person from, whom such duty is recoverable, employ such 25 G 0 servants or agents as he may think necessary to assist him in ©2 the execution of the distress: Provided that, where the full amount of the duty due and payable- (a) is not recovered by such distress the Commissioner General may forthwith recover the deficiency in the 553 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] manner provided for by section 116, without prejudice to any other means of recovery provided under this Act; (b) has been paid after the issue of the order and before the . execution of distress, any costs and expenses incurred OAG by the Commissioner General prior to the payment of n o f the duty shall be deemed to be a debt due and payabislse io to the Government by the person in respect of w rm pehom the order was issued and may be recoveredo u tb y the Commissioner General as duty under this A wci tth. d (2) For the purposes of levying any distrbeus tes under this section, an officer authorised under subse tr dcitsio i n (1) together with such servants or agents as such peorr d son may consider necessary, may break open in the dadytcieu me any premises and any such officer may require any pporoe lice officer to be present while such distress is being leviee r b d and any police officer so required shall comply with s umcayh requirement. (3) A distress levied un ok boder this section shall be kept for ten days, either at the premisi th ses at which such distress was levied or at such other plart coe f as the authorised officer may consider appropriate, at toh pe a cost of the person from whom the duty is recoverable. d. N e (4) Wh rv res ere the person from whom duty is recoverable by distreshsts does not pay such duty together with the costs of the distllr rei gss within ten days, the goods and chattels distrained uap. A i on, shall be sold by public auction for payment of the duty an nz due and payable and all such costs. of Ta (5) The proceeds of the sale done under subsection (4) of nt e this section, shall be applied first towards the costs of taking, m ern keeping and selling the goods and chattels distrained upon and ov G then towards the duty due and payable and any remainder of 25 20 such proceeds shall be restored to the owner of the property © distrained. [s. 114C] 554 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Effect of 118. Where any obligation has been incurred, whether by bond obligation to pay duty or otherwise, for the payment of any duty, 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 . the Customs laws. G OA [s. 115] of ion 119. Where any practice of the Customs relating to mti ss Effect of r he alteration in pet classification of classification or enumeration of any goods for the pouurposes goods of the liability to duty is altered with the result that wlei thss duty is thereafter charged on goods of the same class oru dte description, a person shall not thereby become entitled to antriybis refund of any duty paid before such alteration took effec otr. d ce d u [s. 116] rod Short levy 120.–(1) Subject to the followinegr e p provisions of this section, erroneous refund or rebate where any duty or part ofa y i bt has been short-levied or Act No. erroneously remitted, refuonk d med, or rebate allowed in respect 16 of 1983 s. 5 of it, the person who iss hb oould have paid the amount short- levied or to whom thf th o e refund, remission or rebate has been t erroneously allow pea rd shall, on demand by the Commissioner General, pay t No dh. e amount short-levied or remitted, or repay the amount errrovee neously refunded or rebate allowed in respect of it, as the r ec s s ase may be; and such amount shall be a debt due to the G ht rigovernment which may be recovered as civil debt by a suit at Athll. e instance of the Commissioner General. ia za n (2) Where a demand is made for any amount pursuant to an T subsection (1), the amount shall be deemed to be due from the nt of person liable to pay it on the date on which the demand note is me rn served upon him, and if payment is not made within thirty days e ov of the date of such service, a further duty of a sum equal to five 5 G 02 per centum of the amount demanded shall be due and payable ©2 by that person by way of a penalty and a subsequent penalty of two per centum per each month for which he defaults to pay. (3) Amount of duty shall not be recovered under this section after the expiration of thirty-six months from the date 555 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] of the short-levy on erroneous refund, remission or rebate, as the case may be, unless that short-levy or erroneous refund, remission or rebate is considered to have been caused by fraud or negligence on the part of the person from whom it is . proposed to recover the duty. OAG [s. 117] n o f ss io Samples may be 121. The proper officer may, subject to such conditions arsm ihe taken without e immediate may impose, permit the owner of any goods subject to C p ouu t stoms payment of duty control to take samples of such goods without paymiteh w nt of the duty at the times such samples are taken. ute d str ib i [s. 118] d d o r Drawback, Remission, Rebatuec eand Refund d Drawback of duty 122.–(1) Subject to this section, drapwrore back of import duty may on exportation or the perform ya nb ece of such conditions as may be prescribed, be allowed kin a m respect of such goods, in such amount, and on such con bdo oitions, as may be prescribed. (2) Where the owfn the isr of any goods claims, or proposes to claim, drawback inar tr oespect thereof, as a condition to the grant of such drawbacok pN , he shall- (a) enterve ds .uch goods in the prescribed form and in the preeses rcribed manner and produce such goods for r htse xamination by the proper officer before the exportation rig All thereof or the performance of the conditions on which nia . drawback is allowed; and nz a a (b) make and subscribe a declaration in the prescribed T t o f form to the effect that the conditions under which n me drawback may be allowed have been fulfilled and, in ernv the case of goods exported or put on board any aircraft 5 G o or vessel for use as stores- 2 20 (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-imported into the neighbouring countries; and 556 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (iii) that such owner at the time of the entry of such goods for drawback was, and continues to be, entitled to drawback; and (c) present his claim for drawback within a period of . twelve months from the date of the exportation of the G OA goods or the performance of the conditions on which n o f drawback may be allowed. siois (3) Drawback shall not be allowed in respect of any gpeo rmods where- ou t (a) the value of such goods for home consuwmit h ption is d less than the amount of the drawback wuteb hich may be otherwise allowed; str i di (b) the import duty was less than fortdy o rs hillings. (4) Where the proper officer is sactedu isfied that any goods under drawback, after being duly pepu rot on board any aircraft or vessel for exportation or for use baes r stores- (a) have been destroyed bmya yaccident on board such aircraft or vessel; or ok bo (b) have been mate is thrially damaged on board such aircraft or vessel and th aotfrt such goods have, with the permission of the proper p ao officer, been discharged at any port or place within N ed . the neighbouring countries and abandoned to thee Crvs ustoms, e drawbhatsc rk may be allowed in respect of such goods as if such goolld ri gs had actually been exported or used as stores. A nia . [s. 119] nz a Remission o a ff Tduty 123. Where any goods are lost or destroyed by accident either- t o en (a) on board any aircraft or vessel; ern m (b) in removing, loading, unloading, or receiving them ov G into, or delivering them from, any Customs area or 02 5 warehouse; or ©2 (c) in any Customs area or warehouse, before they are delivered out of Customs control to the owner thereof, 557 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] where the proper officer is satisfied that such goods have not been and shall not be consumed in the neighbouring countries, he may remit the duty payable in respect of such goods. . [s. 120] G f O A o Rebate of duty 124.–(1) Where any goods imported into the neighbouringio nss countries are damaged before such goods are deliverede rmo iut of Customs control, subject to the provisions of this suet p o ction, a rebate of the duty payable in respect of such goo wdi ths may be allowed in such amount as, in the opinion of the upter doper officer, is in proportion to the damage sustained by sutrcibis h goods. (2) Rebate of duty shall not be allowe dor ud nder this section in respect of any goods (not being g ed uoc ods to which section 104 applies) except where the prop d preor officer is satisfied that the carrier or insurer of the gooed rb se has made an allowance to the owner in respect of the mdaym age; and in no case shall the rebate exceed such proporot oikon of the duty as the amount of the allowance so made bear b his to the value, calculated in accordance t with section 108, of f rt tohe undamaged goods. pao [s. 121] d. N Repayment of 125.–(1) Seurvb eject to section 126(2) and to such conditions as Customs duty when goods the Comremss issioner General may see fit to impose, where it is returned or showignh r tto the satisfaction of the Commissioner General- destroyed by fire ll Ord. No. . A(a) that goods were imported in pursuance of a contract of a 3 of 1958 ni za sale and that the description, quality, state or condition n Ta of the goods was not in accordance with the contract or ofnt that the goods were damaged before such goods were e rnm delivered out of Customs control; and e ov (b) that the importer with the consent of the seller either- 25 G 0 (i) returned the goods unused to the seller and for ©2 that purpose complied with the provisions of section 66 as to entry in like manner as if they had been goods to which that section applies; or 558 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (ii) destroyed the goods unused, the Commissioner General shall refund any Customs duty paid on the importation of the goods. (2) This section shall not apply to goods imported on . approval, or on sale or return, or other similar terms. AG [s. 122] of O sio n s Refund of duty 126.–(1) Subject to this section, and to any regulationse,r mt ihe Acts Nos. 13 of 1969 Commissioner General may grant a refund- ut p o 10 of 1970 (a) of any transfer tax which has been paid in i w r thespect of goods which have been damaged or deustet droyed while subject to Customs control, or of iatnribs y import duty (or part thereof) which has been o r pdaid in respect of goods which have been damaugcee dd or pillaged during the voyage or damaged or d d preostroyed while subject to Customs control: e r e b Provided that, this paragrmapyh a shall not apply to any import duty (or part thereof) whicohk o has been paid on goods declared for transfer or in respehcist b of which notification of intention to t transfer has been girvt oe f n; (b) of any im a op port or export duty or transfer tax which has been p N da. id in error. (2) Refuenrv e s d of any import or export duty or transfer tax, or part thtes rr eeof, shall not be granted under subsection (1) unless the l prige hrson claiming such refund presents such claim within a . pA l ia eriod of twelve months from the date of the payment of anthe duty. an z f T (3) The Commissioner General shall refund any import o en t duty paid on goods in respect of which an order remitting such m ern duty has been made under this Act of any of the neighbouring ov G countries. 02 5 [s. 123] ©2 559 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Disputes Settlement of 127. Any matter or dispute in respect of an amount of duty or disputes Ord. Nos. tax payable on imported goods, drawback payable on goods or 10 of 1955 refund of the amount overpaid, shall be settled in accordance . 3 of 1958 G Acts. No. with the procedure set out in the Tax Revenue Appeals Act. OA f 2 of 1963 [s. 124] n o 11 of 2000 iss io E.A.C.L.N rm 1 of 1967 s. 11 PART XI t p e Cap. 408 u CUSTOMS AGENTS ith o d wte Authority of 128.–(1) Where under the provisions of thste u ri bCustoms laws agents the owner of any goods is required or authr d i Ord. No. o orised to perform 5 of 1960 any act, then such act, unless the concterda ry appears, may be performed on his behalf by an authorr u odised agent. (2) A person shall not be the ed r euply authorised agent of any owner unless- y ba (a) such person is excoluk msively in the employment of the owner; or o is b (b) such person i osf ath Customs agent duly licensed as such in t accordanc r pea with any regulations, and, in eitherd .s Nuoch case, such person is authorised in writing by the ownrevre, either generally or in relation to any particular act, to perers e s form the act on behalf of the owner. (3 ht ri)g The proper officer may require from any person puArll. porting to be the duly authorised agent of any owner, anz tiahe production of his written authority and in default of the an T production of such authority the proper officer may refuse to ofnt recognise such person as a duly authorised agent. me rn [s. 125] ov e 5 G2 Liability of duly 129. Any duly authorised agent who performs any act on behalf 20 authorised agent © 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 for the payment of any duties to which such goods are liable and for the performance of all acts in 560 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] respect of such goods which the owner thereof is required to perform under this Act: Provided that, nothing herein contained shall relieve the owner of such goods from any such liability. . [s. 126] AG of O Liability of owner 130. Any owner of any goods who authorises any agent to acstio n for acts of duly s mi authorised agent for him in relation to such goods for any of the purposes oefr this Act shall be liable for the acts and declarations of su t p ocuh duly authorised agent and may, accordingly, be prosecuteith w d for any offence committed by such agent in relation to auntey d such goods as if such owner had himself committed the oistffr ibence: Provided that- d or (a) an owner shall not be sentenucee dd to imprisonment for any offence committedpr o dby his duly authorised agent unless such owneer rb eactually consented to the commission of the offmean y ce; (b) nothing herein c k oo ntained shall relieve the duly authorised agenhits bfrom any liability to prosecution in t respect of an f rt yo such offence. o p a [s. 127] . Nd erv e s PART XII re hts PREVENTION OF SMUGGLING rig . A ll Powers of Officers nia Power to require a n z 131.–(1) The master of any vessel within the neighbouring vessels to brinTga to, etc. of countries shall bring his vessel to for boarding on being Acts Noesn. t signalled so to do by any vessel in the service of the Customs 13 onf m1989 s. 13 16e orf 1994 s. 11 and flying the customs flag or of the Government of any of the ov G neighbouring countries and flying the proper ensign. 5 20 2 (2) The master of any aircraft within or over the neighbouring © countries, shall land such aircraft on being signalled so to do by any person in the service of the Government of any of the neighbouring countries or in the service of the Customs. 561 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 such aircraft or vessel by the proper officer, and shall cause such aircraft or vessel to remain . stationary for such period as the proper officer may require. G f O A (4) A master of an aircraft or vessel who contravenes this n o section commits an offence and on conviction, shall be liablies-ios (a) in the case of the master of a vessel of less thanpe rtmwo hundred and fifty tons register, to a fine not exocu te eding one million shillings if the offender is a re ith swident or if d he is a foreigner, an equivalent of that abum teount in U.S. dollars and the vessel in respect of wihstir i d ch such offence has been committed shall be liablde ot ro forfeiture; (b) in the case of the master of anucd eaircraft or of a vessel of two hundred and fifty toprnoe s register or more, to a fine not exceeding six m bei lrlion two hundred and fifty thousand shillings if m tahy e offender is a resident or if he is a foreigner a o bon kequivalent of that amount in U.S. dollars and th eth isa ircraft or vessel in respect of which such offence ohfrt as been committed may be seized and detained ou pn atil the fine is paid or security therefor given. . N ed [s. 128] ervs Power to require 132.–(1 re ts) The master of any aircraft or vessel within or over vessel to depart, etc. the gh l nrieighbouring countries shall, on being required so to do l Acts Nos. biay. A the proper officer, depart from the neighbouring countries 13 of 1989 s. 13 n 16 of 1994 s. 11 za within twelve hours of such requirement: an f T Provided that, this subsection shall not apply in the case nt o e of any aircraft or vessel which is registered in any of the ern m neighbouring countries. v G o (2) A master of an aircraft or vessel who contravenes 02 5 subsection (1) shall, unless prevented from complying with ©2 such subsection by circumstances beyond his control, the proof whereof shall lie on the master, commit an offence and on conviction shall be liable- 562 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (a) in the case of the master of a vessel of less than two hundred and fifty tons register, to a fine of not exceeding one million shillings if the offender is a resident or if he is a foreigner, an equivalent of that amount in U.S. . dollars and the vessel in respect of which such offence OAG has been committed shall be liable to forfeiture; f n o (b) in the case of the master of an aircraft or of a vessesiis lo of two hundred and fifty tons register or moreerp ,m to a fine of not exceeding six million two hundorue t d and fifty thousand shillings if the offender is a re th wsiident or if d he is a foreigner, an equivalent of that abum teount in U.S. dollars and the aircraft or vessel ind isr terispect of which such offence has been committedd o rm ay be seized and detained until the fine is paid odru cseecurity therefor given. proe [s. 129] e r Power to patrol 133.–(1) An officer while on day b m uty may enter upon and patrol freely and moor vessel, etc and pass freely along any poroe k mises other than a dwelling-house or any building. is b th (2) An officer inrt oc f harge of any aircraft, vessel, or vehicle, employed in thoe p aprevention of smuggling, may take that aircraft, vessedl. Nor vehicle, to such place as he may consider most conv rve seenient for that purpose, and may keep such aircraft, vessel osr rt evehicle, for that time as he may consider necessary for thatl rpigu h rpose. Al ia. (3) Officer shall not be liable to any legal proceedings for za nany action taken in good faith in accordance with this section. an f T [s. 130] o en t Powrnemr to board 134.–(1) An officer may, in the course of his duty, board and vveessel and search, oetc. search any aircraft or vessel within the neighbouring countries 5 G 02 Act No. and may examine, lock-up, seal, mark, or otherwise secure, ©2 16 of 1994 s. 11 any goods on that aircraft or vessel; and for the purposes of the examination or security of any goods, that officer may require such goods to be unloaded, or removed, at the expense of the master of that aircraft or vessel. 563 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) An officer acting under this section who is unable to obtain free access to any part of that aircraft or vessel, or to any container therein, may enter that part, or open that container, in such manner, if necessary by force, as he may think necessary. . (3) An officer boarding any vessel under this section may OAG remain thereon for such time as he may consider necessary n o f and the master of that vessel shall either provide suicssh io officer with proper and sufficient food and suitable bededrmp ing accommodation under the deck or, with the appruot o val of the proper officer and subject to such conditions wai tsh he may d impose, pay such sum as may be prescribed in libeuu te thereof; and any master who contravenes this subsectionistd ,r i or of any such conditions, commits an offence and ond co ro nviction, shall be liable to a fine of not exceeding ten thouucd seand U.S. dollars or an equivalent of that amount in Tanzanprioe a Shillings if the offender is a resident. e r b (4) A master of an aircraftm oa y r vessel- (a) who refuses to ubno olkoad or remove any goods when required to do sios th in accordance with the provisions of this section; of (b) in which a pna rt o y goods which have been locked up, sealed, markeed. Nd , or otherwise secured, in accordance with thisse r vsection are in any way interfered with except in re htsaccordance with the permission of the proper officer; ll r ig or A ia. (c) in which lock, seal, or mark, placed on any place or an nz goods in accordance with this section is in any way f T a o opened, broken, or altered, commits an offence. t en (5) Where, on the search of any aircraft or vessel under this ern m section, any goods are found in relation to which any offence v G o under this Act has been committed, then such goods shall be 25 20 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 that aircraft 564 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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 that aircraft or vessel accounts for such goods to the satisfaction of the proper officer, . that master commits an offence. AG O [s. 131] n o f sios Power to stop 135.–(1) An officer may, if he has reasonable groundrsm ito vehicle suspected e of conveying believe that any vehicle is conveying any uncustomed tg pou oods, uncustomed or goods in transit through the neighbouring couithntries or goods, etc w Ord. No. being transferred from one neighbouring count d urtey to another, 3 of 1958 stop and search any that vehicle; and for the tpribis urposes of that search, that officer may require any goods oirn d that vehicle to be unloaded at the expense of the owner ofe duc such vehicle. (2) An officer who is unable top ro dbtain free access to any place or container in the courbsee reof any such search of any vehicle under this section mamya yo pen such place or container in that manner, if necessary b ooy k force, as he may think necessary. (3) A person in char b hisg e of a vehicle who refuses to stop or t to permit that vehic f rt loe to be searched in accordance with this section, commits paao n offence. (4) Where, .o Nd n the search of any vehicle under this section, any goods earvs ree found in relation to which any offence under this Actts rh e as been committed, then such goods shall be liable to fo gh All r ri feiture. ia. (5) An officer shall not be liable to any legal proceedings for anz any action taken in good faith in accordance with this section. n Ta [s. 132] t o f en Perrsnomns entering 136.–(1) A person entering or leaving the neighbouring ovre leaving oneighbouring countries shall answer such questions as the proper officer G 02 5 countries to may put to him with respect to his baggage and any article ©2 answer questions concerning contained therein or carried with him. baggage (2) A person in charge of a vehicle containing goods being Act No. 2 of 1962 transferred from one neighbouring country to another shall E.A.C.L.N answer such questions as the proper officer may put to him 1 of 1967 with respect to that vehicle and the goods contained therein or 565 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] carried with him, and shall produce any books or documents relating to the vehicle and the goods contained therein, which are, or should be, carried in that vehicle. [s. 133] . AG Power to search 137.–(1) Subject to this section, any officer may, if he has O of persons reasonable grounds to believe that any person has in hsisi o ns possession, whether upon his person or in his baggagee, rma iny uncustomed goods, search that person; and that officetr pou may, for that purpose, use all reasonable force. ith w (2) A female shall not be searched except by a d ut efemale. (3) Where any officer informs any personi strh ibat he proposes to search him, that person shall, if he so o r rdequires, be taken forthwith before a magistrate, the Comemduc issioner General, or any other superior officer, who mapyr,o dif he sees no reasonable cause for any search, order that bp e ee rrson not to be searched. (4) Where, on the search oafym any person under this section, any goods are found in k oohi s possession, whether upon his person or in his bagghaisg be, in relation to which any offence t under this Act has brt eo fe n committed, such goods shall be liable to forfeiture. o p a (5) An officd.e Nr shall not be liable to any legal proceedings for any action rve s etaken in good faith in accordance with this section. s r e t [s. 134] rig h 13A8llPower of arrest . .–(1) An officer may, if he has reasonable grounds to Ord. No. ia 10 of 1955 za nbelieve that any person is committing, or has, within the past Act No n Ta year, committed or been concerned in the commission of, any 4 of 1961 ofnt offence under this Act, arrest that person; and that officer may, me rn for that purpose, use all reasonable force. e ov (2) A person arrested in accordance with this section shall 5 G 02 forthwith be taken before a magistrate, or to a police station, to ©2 be dealt with according to law. (3) An officer shall not be liable to any legal proceedings for any action taken in good faith in accordance with this section. 566 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (4) Without prejudice to the powers of a police officer to arrest any person for an offence under this Act which is cognizable to the police under any enactment of any of the neighbouring countries, for the purposes of this section the . expression “officer” includes a police officer. G OA [s. 135] n o f sios Power to search 139.–(1) A proper officer may, if he has reasonable grou i rmnds premises e Ord. No. to believe that there are on any premises any uncu t oust pomed 3 of 1958 goods or documents relating to any uncustomed goiothds, enter Act No. w 2 of 1962 upon and search such premises by day or by d unteight; and for that purpose the proper officer may use alli srtre ibasonable force and may require the assistance of, and tak oer dwith him, another officer or a police officer. ed uc (2) Where a proper officer enterosdp upon any premises in accordance with this section thene b rhee may- (a) require the owner or yo ma ccupier of such premises to produce, either foor otkhwith or at a time and place to be fixed by theh sp bi roper officer, any book, document, t or thing, wrht oi fc h such owner or occupier is required to keep uo np ader the provisions of the Customs laws or which N d r. elates to any imported, exported or transferred goodrvsese , or to any goods to be imported, exported or st rr e t ansferred by such owner or occupier; (lb ri)g h examine and take copies of any such book or document; l ia. A(c) seize and detain any such book, document, or thing, if n za in his opinion, it may afford evidence of the commission Tan f of any offence under this Act; t o en (d) require such owner or occupier to answer such rnme questions relating to any such book, document, or ov thing, or to any entry in any such book or document. 25 G 0 (3) Where, on the search of any premises under this section, ©2 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. 567 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (4) An officer shall not be liable to any legal proceedings for any action taken in good faith in accordance with this section. [s. 136] Search warrants 140.–(1) Without prejudice to any other power under the G. Ord. No. A 3 of 1958 Customs laws, where any officer declares on oath before any of O magistrate that he has reasonable grounds to believe that therseios n are on any premises any uncustomed goods or documeremn i ts relating to any uncustomed goods, such magistrate om p ut ay by warrant under his hand authorise such officer to ewnithter upon and search, with such force as may be necessaurtye d and by day or by night, such premises and to seize andist rc ibarry away any uncustomed goods and documents relatingr t d o o any uncustomed goods found therein. d uc e (2) An officer in possession of a speroa drch warrant may require any police officer to assist him in re b ethe execution of such warrant accordingly. may k oo [s. 137] is b Power to require 141.–(1) Where- of th production of t books, etc. (a) informati opan r in writing and on oath has been given to the dp o . Nroper officer that any goods have been, or are inteenrv eded to be, smuggled, or undervalued, or dealt w reit s s h in any way contrary to this Act; or (b t ri)g h any thing has been seized under this Act, th. eA l lproper officer may require the owner of such goods or za ntiahing forthwith to produce all books and documents relating an T in any way to such goods or thing, or to any other goods f nt o imported, exported or transferred by such owner within a e rnm period of five years immediately preceding such requirement. ov e (2) On the production of such books or documents the 25 G 0 proper officer may inspect and take copies of any entries ©2 therein; and the proper officer may seize and detain any such book or document if, in his opinion, it may afford evidence of the commission of an offence under this Act. [s. 138] 568 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Power to call for 142. A person making any seizure or arrest in accordance with aid Act No. the provisions of this Act may call upon any other person to 2 of 1963 assist him, and such assistance shall be rendered accordingly. [s. 139] G. A Offences O n o f io Assembling in 143. A person who- iss contravention of m provisions of this (a) assembles with two or more persons for the purpt po esre of Act contravening any of the provisions of this Acitth; oo ur (b) having so assembled, contravenes any of th w ede provisions of this Act, ibu t tr commits an offence and on conviction, shar ldl i sbe shall be liable to imprisonment for a term not exceediend go five years. uc pro d [s. 140] re Offences with 144.–(1) A person who- be violence, etc y (a) maliciously shoots at a k m any aircraft, vessel or vehicle in the service of the Coo b ustoms; (b) maliciously sh is f tohots at, maims or wounds any officer while in thear te oxecution of his duty; or (c) commitNs ow pith violence any of the offences referred to in subsevecdt .ion (4), commits aenres offence and on conviction, shall be liable to r imprishotsn ment for a term not exceeding twenty years. (ll2 ri) g A A person who- a. ni (a) in the commission of an offence under this Act is armed a an z with firearm or other offensive weapon; or f T t o (b) being armed, is found with any goods liable to forfeiture men under this Act, ernv commits an offence and on conviction, shall be liable to o 5 G imprisonment for a term not exceeding ten years. 2 20 (3) A person who- © (a) commits an offence under this Act while being disguised in any way; or (b) while being disguised, is found with any goods liable to forfeiture under this Act, 569 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] commits an offence and on conviction, shall be liable 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 OAG preventing the seizure thereof; of n (b) rescues, staves, breaks, destroys, or throws overboa io irssd from any aircraft, vessel or vehicle any goods foerr mp the purpose of preventing the securing of such gooudt o s after they have been seized; th d w i (c) rescues any person arrested for any offenuteb ce under this Act; or tri dis (d) in any way, obstructs any officer ind o t r he execution of his duty, uc e d Commits an offence. pro re be [s. 141] (5) For the purposes omfa y this section, the expression “violence” means any cri k bmo oinal force or harm to any person, or any criminal misch ithe isf to any property, or any threat or offer of such force, harmrt oo fr mischief or the carrying or use of any dangerous or offoe pn asive weapon in such manner that terror is likely to be cadu. N e sed to any person, or such conduct as is likely to cause inse ra vny person a reasonable apprehension of criminal e force, h r htsa rm or mischief, to them or to their property. ig ll r Inducing another 14. Aia 5. A person who by any means procures or induces, or to commit offenceanz authorises another person to procure or induce, any other an f T person to commit or assist in the commission of any offence nt o e under this Act, commits an offence and on conviction shall be rnme liable to imprisonment for a term not exceeding one year. Gov [s. 142] 25 20© Offence to warn 146.–(1) A person who, with intent to obstruct any officer in offender Acts Nos. the execution of his duty, warns, or does any act for the purpose 13 of 1989 s. 13 of warning, another person engaged in the commission of an 16 of 1994 s. 11 offence under this Act, either or not such other person is in a position to take advantage of such warning or act, commits 570 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] an offence and on conviction, shall be liable to imprisonment for a term not exceeding two years or to a fine not exceeding one million shillings if the offender is a resident or if he is a foreigner an equivalent to that amount in U.S. dollars, or . to both. AG O (2) Where any person is charged with an offence under this n o f section the burden of proving that anything done by him wisass io not done with such intent shall lie upon such person. rm pe (3) A person may prevent any other person from giv t ouing any such warning and for such purpose may enter uponit h w any land d and shall not be liable to any legal proceedings. uteib dis tr [s. 143] or Offence to assume 147. A person, not being an officer, whcoed takes or assumes the character of u officer name, designation, character or approedp arance of an officer for the purpose of- re be (a) obtaining admissionm atoy any aircraft, vessel, vehicle, premises or place; ok o (b) doing or procurhisn bg to be done any act which he would t not be entitlret od f to do or procure to be done on his own authority; poar (c) doing a. nN o d y unlawful act, commits sa e enrv offence and on conviction, shall be liable to imprisotsn r ement for a term not exceeding two years in addition to a h l nrigy other punishment to which he may be liable for the co. A l ia mmission of any such unlawful act. n za [s. 144] an f T Master onft o 148. A master of any aircraft or vessel, and any person in charge vesselm uesed for smurnggling etc. of a vehicle, which is within the neighbouring countries and- oAvc ets Nos. (a) which has any secret or disguised place adapted for 5 G13 of 1989 s. 13 02 16 of 1994 s. 11 concealing goods, or any device adapted for smuggling ©2 goods; (b) which has in it, or in any manner attached to it, or which is conveying, or has conveyed in any manner, 571 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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, G OA commits an offence and on conviction, shall be liable- of n (i) in the case of the master of a vessel of less thiasnios two hundred and fifty tons register, to ap e rfimne not exceeding one million shillings in coua t se the offender is a resident, or incase he is a foriteh w igner, an d equivalent to that amount in U.S. dbuo tellars and any vessel and goods in respect of whstir i di ch such offence has been committed shall bed loi ra ble to forfeiture; (ii) in the case of the master o e duf c an aircraft or vessel of two hundred and fiftye pt roons register or more, to a fine not exceeding bseix r million two hundred and fifty thousand s a mhilylings in case the offender is a resident, or ibno ockase he is a foreigner, two thousand U.S. dollarhsis, t and the aircraft or vessel in respect of whicrt ho f such offence has been committed may be s a oe pized and detained until the fine is paid or seed .c Nurity therefor given, and any goods in respect ervs of which such offence has been committed shall e hts r be liable to forfeiture; l ri g l (iii) in the case of the person in charge of a vehicle, A ia. to a fine not exceeding one million two hundred an nz and fifty thousand shillings incase the offender a of T is a resident, and in case he is a foreigner, an t en equivalent of that amount in U.S. dollars and the rnme vehicle and goods in respect of which such offence ov G has been committed shall be liable to forfeiture. 25 20 [s. 145] © 572 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Offences related 149. A person who- to prohibited, restricted, and (a) imports or carries coastwise- uncustomed (i) any prohibited goods, whether or not such goods goods Ord. No. are unloaded; or . 3 of 1958 (ii) any restricted goods contrary to any condition OAG Act No. 6 of 1994 s. 11 regulating the importation or carriage coastwise of n E.A.C.L.N of such goods, whether or not such goods aisrse io 1 of 1967 unloaded; ermp (b) unloads after importation or carriage coastwiseu-t o (i) any prohibited goods; or ith d w (ii) any restricted goods which have bbue teen imported or carried coastwise contrary tri dtiso any condition regulating such importation do or r carriage coastwise; (c) exports, carries coastwise, or pduut cse on board any aircraft, vehicle or vessel, or bringesp roto any Customs airport, Customs area, or place, t boe br e on board, for exportation or for use as stores or ay m for carriage coastwise- (i) any prohibite ok bod goods; or (ii) any restritchis ted goods contrary to any condition regulati onfrt g the exportation, use as stores, or carroi apg ae coastwise, of such goods; (d) acquierde . sN, has in his possession, keeps or conceals, or prosecr vures to be kept or concealed, any goods which he re htsknows, or ought reasonably to have known, to be- ig ll r (i) prohibited goods; or ia. A (ii) restricted goods which have been imported or n nz a carried coastwise contrary to any condition of Ta regulating such importation; or nt e (iii) uncustomed goods, carriage coastwise, m ern commits an offence and on conviction, shall be liable to ov G imprisonment for a term not exceeding three years or to a 5 20 2 fine not exceeding three hundred per centum of tax evaded or © the equivalent of that amount in U.S. dollars or to both such imprisonment and such fine. [s. 146] 573 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Offence to 150. A person who imports or exports any goods which are- import or export concealed goods (a) concealed in any way; Ord. No. (b) packed in any package, whether or not together with 3 of 1958 Act No. other goods, in a manner likely to deceive any officer; . 13 of 1996 s. 14 or OAG (c) contained in any package of which the entry or n o f application for shipment does not correspond wiitssh io such goods, ermp commits an offence and on conviction shall be liabult o e to a fine of two million shillings and a term of imprisownit h ment for d two years, and shall in addition pay the duty brue telating to the concealed goods. ist ri d d o r [s. 147] uc e Offence to make 151. A person who, in any matter re d prloating to the Customs- or use false documents (a) makes any entry whichb e ei rs false or incorrect in any Ords. Nos. particular; y a 10 of 1955 m 3 of 1958 (b) makes or causes to k o bo e made any declaration, certificate, Acts Nos. application, orh b iso ther document, which is false or 13 of 1989 s. 14 t 13 of 1996 s. 15 incorrect in f r ta ony particular; (c) when reqou p aired in accordance with this Act to answer any qu N de. stion put to him by an officer, refuses to answer suchrv qese uestion or makes any false or incorrect statement e tsi nr reply thereto; (ld rig) h obtains any drawback, rebate, remission, or refund, Al ia. of duty which to his knowledge he is not entitled to anz obtain; an f T (e) in any way is knowingly concerned in any fraudulent t o en evasion of the payment of any duty; ern m (f) except by authority moves, alters, or in any way Gov interferes with, any goods subject to Customs control; 5 02 (g) brings into the neighbouring countries, or has in ©2 his possession, without lawful excuse any blank or incomplete document, capable of being filled up and used as an invoice for imported goods; or 574 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (h) counterfeits or in any way falsifies, or knowingly uses when counterfeited or in any way falsified, any document required or issued by, or used for the purposes of, the Customs, . commits an offence and on conviction, shall be liable to a fine G OA of two million shillings or to a term of imprisonment for two n o f years, and shall in addition pay the evaded duty; save thisast io if the offender is a foreign national he shall pay the fineremp in foreign convertible currency. ut o with [s. 148] tedu Offence to refuse 152. A person who, when required in accordan ib strce with this Act- to produce i documents, etc (a) to produce any book, document, o orr dother thing, in his possession or under his controlu;c eo dr (b) to perform any act, rodp refuses or fails to do so commits e e a rn offence. ay b m [s. 149] ok Offence to 153. A person who cuts bo is away, casts adrift, destroys, damages, interfere with Customs gear defaces, or in any wof athy interferes with, any aircraft, vessel, t Acts Nos. vehicle, buoy, ancpha ror, chain, rope, mark, or other thing, used 13 of 1989 s. 13 16 of 1994 s. 11 for the purpods. e Nso of the Customs commits an offence and on convictione srvh eall be liable to a fine not exceeding five hundred thousan dre s s shillings in case the offender is a resident or in case he is ah t rig foreigner an equivalent of that amount in U.S. dollars. All [s. 150] nia . nz a Uncustomed Ta 154. A person who, on finding any uncustomed goods on goods foun odf to be reported. t land or floating upon or sunk in the sea, fails to report such Acts Nmoe n n s. discovery to the nearest officer commits an offence and on 1 r v3e of 1989 s. 13 o16 of 1994 s.11 conviction shall be liable to a fine not exceeding two hundred 25 G and fifty thousand in case the offender is a resident or in case ©20 he is a foreigner an equivalent of that amount in U.S. dollars and any goods in respect of which such offence has been committed shall be liable to forfeiture. [s. 151] 575 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Goods offered on 155. Where any goods are offered for sale under the pretence pretence of being smuggled that they are uncustomed goods, such goods, whether or not they are in fact uncustomed goods, shall be liable to forfeiture. [s. 152] . AG Aiders, abettors, 156.–(1) A person who aids, abets, counsels, or procures the of O etc. on Act No. commission of an offence under this Act, shall be deemed stsoi 13 of 1996 s.16 have committed the offence for which the aiding, abetetrimn i g, counseling or procuring the commission relates. ut p o (2) A person who aids, abets, counsels or proicth w ures the commission of any offence under section 15u0te dor 151, on conviction, shall be liable to a fine of one milliisotr inb shillings or to imprisonment for a term of one year. d d o r uc e [s. 153] pro d PART bXe rIeII PENALTIES, FORFEITay m URES AND SEIZURES k bo o General penalty 157.–(1) A person wh to hi scommits an offence under this Act for Acts Nos. 13 of 1989 s.13 which no specific pertn o falty is provided shall be liable to a fine not 16 of 1994 s.11 exceeding one moi lpl aion shillings if the offender is a resident or if he is a foreignde. r N, an equivalent of that amount in U.S. dollars. (2) Wher e s rve, on conviction for an offence under this Act, reany pehrtsson becomes liable to a fine not exceeding a specified amo ruigll nt, the court may impose a fine not exceeding three times tiah. e A value of any goods in respect of which such offence was an nz committed or such specified amount, whichever is greater; and f T a o for the purpose of determining the value of any such goods- en t (a) the Commissioner General shall cause such goods to ern m be appraised by the proper officer; Gov (b) the proper officer shall appraise such goods according 02 5 2 to the rate and price for which goods of the like kind © but of the best quality upon which duties have been paid were sold at or about the time of the offence, or according to the rate and price for which goods of the like kind of the best quality were sold in bond at or 576 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] about the time of the offence with the duties thereon added to such rate or price in bond; and no regard shall be had to any damage or injury sustained by such goods; . (c) a certificate of such appraised value given under the OAG hand of the Commissioner General shall be prima facie n o f evidence of the value of such goods. io iss [sp. e1 rm54] ut o Goods liable to 158. In addition to any other circumstances in w hithw ch goods forfeiture Ord. No. are liable to forfeiture under this Act, the followiunteg d goods shall 3 of 1958 be liable to forfeiture- ib str E.A.C L.N dir 1 of 1967 (a) any prohibited goods; d o(b) any restricted goods which are e u cdealt with contrary to any condition regulating thei ro idp mportation, exportation or carriage coastwise; e be r (c) any uncustomed good y msa; (d) any goods which a k oroe imported, exported or transferred concealed in aniys h bmanner, or packed in any package, t whether wirtth o f or without other goods, in a manner appearin a og pto be intended to deceive any officer; (e) any goo. Nd ds which are imported, exported or transferred cosntrvaee ined in any package of which the entry, a rpets plication for shipment, or application to unload does ighl r not correspond with such goods; l ia. A(f) any goods subject to Customs control which are moved, n za altered, or in any way interfered with, except with the n of Ta authority of any officer; en t (g) any goods in respect of which, in any matter relating ern m to the Customs, any entry, declaration, certificate, Gov application or other document, answer, statement or 5 02 representation, which is knowingly false or knowingly ©2 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. [s. 155] 577 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Vessels liable to 159.–(1) Any vessel of less than two hundred and fifty tons forfeiture, etc. Acts Nos. register, and any vehicle, animal, or other thing, made use of in 13 of 1989 s.13 the importation, landing, removal, conveyance, exportation, 16 of 1994 s.11 or carriage coastwise of any goods liable to forfeiture under . this Act shall itself be liable to forfeiture. G OA (2) Any aircraft or any vessel of two hundred and fifty tons f n o register or more made use of in the importation, landin i isgs, o removal, conveyance, exportation, or carriage coastwise opef r many goods liable to forfeiture under this Act shall not itself buet o liable to forfeiture, ith ted w the master of any such aircraft or vessel combmu its an offence and on conviction, shall liable to a fine not exceteridis ding six million two hundred and fifty thousand shillingds o ri f the offender is a resident, or if he is a foreigner, an eqduu cievalent of that amount in U.S. dollars; and such aircraft oerp rovessel may be seized and detained until the fine is paid or es er b curity therefor given. (3) Where any vessel, ve mh aiycle, animal, or other thing, is liable to forfeiture under tbh k oois Act, the tackle, apparel, furniture, and all other gear use is tdh in connection therewith shall also be liable to forfeiture. f rt o o p a [s. 156] N ed . Provisions 160.–(1) Wervhere any goods are liable to forfeiture under this relating to goods res liable to forfeiture Act, thets package in which such goods are, and all the contents of su h l ricgh package, shall also be liable to forfeiture. l A ia. (2) Where any goods which are prohibited goods or restricted za ngoods have been shipped for importation without knowledge an f T by the shipper of such prohibition or restriction and before, in t o en the opinion of the Commissioner General, the expiration of a m ern reasonable time for such information to be available at the port ov G of shipment, notwithstanding this Act, such goods shall not on 250 importation be liable to forfeiture but shall be re-exported, or ©2 otherwise disposed of in such manner as the Commissioner General may determine; and pending such re-exportation or disposal such goods shall be subject to Customs control. [s. 157] 578 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Power to seize 161.–(1) An officer, or any police officer, may seize any vessel, goods liable to forfeiture, etc vehicle, goods, animal or other thing liable to forfeiture under Act No. this Act or which he has reasonable grounds to believe is liable 2 of 1963 to such forfeiture and any such vessel, vehicle, goods, animal or . other thing may be seized whether or not any prosecution for AG O an offence under this Act which rendered such vessel, vehicle, of n goods, animal, or other thing, liable to forfeiture has been, iossr io shall be, taken. ermp (2) Any vessel, vehicle, goods, animal, or other thinogu, t seized under this section, and any aircraft, vessel or other t hwiithng which d may be seized and detained under this Act, shbau tlel be taken to a Customs warehouse or to such other place ri diso t f security as the proper officer may consider appropriate. d o r (3) Subject to the approval ofd e utche Authority, which approval may be given either geneerpa rolly or in any special case, the Commissioner General m baey r, at any time prior to the commencement of any proc ay meedings under this Act, relating to any aircraft, vessel, ve ok bho icle, goods, animal or other thing which has been seized tuhis nder this Act, release any such aircraft, vessel, vehicle, goordt os f, animal or other thing and return it to the person fromo w p ahom it was seized. . N ed [s. 158] ervs Procedure on 162.–(1) r ets Where any thing has been seized under this Act, seizure unlel rsigs h such thing was seized in the presence of the owner l tiah. e Areof or, in the case of any aircraft or vessel, of the master za nthereof, the officer effecting the seizure shall, within one month anT of such seizure, give notice in writing of such seizure and of the t o f en reasons thereof to the owner or, in the case of any aircraft or ern m vessel, to the master: ov G Provided that- 02 5 (a) such notice of seizure shall not be given in any case ©2 where any person has, within such period of one month, been prosecuted for that offence by reason of which such thing has been seized, or the offence has been compounded under Part XV, and if, after any such 579 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] notice has been given but before condemnation of such thing in accordance with this Act- (i) any such prosecution is brought, then such thing shall be dealt with in accordance with section 160 . as if no such notice had been given; G OA (ii) the offence is so compounded, then such thing of n shall be dealt with in accordance with Part XV assiois if no such notice has been given; ermp (b) where any such thing has been seized in the pre t osuence of any person coming within the definition o fw io thwner for d the purposes of this Act, it shall not bebu tne ecessary for the officer effecting the seizure to givdeis tnriotice thereof to any other person coming within sdu oc r h definition; (c) a notice given to any persodnu c ecoming within such definition of owner shall bee pd roeemed to be notice to all other persons coming w ibteh rin such definition; (d) where no person co y mm a ing within such definition of owner is known, ibto s ohk all not be necessary for the officer effecting the seizisu th re to give notice to any person. (2) Where any go oofrt ds which are of a perishable nature or are animals are seizeod p, a the Commissioner General may direct that such goods sha. Ned ll be sold forthwith, either by public auction or by private etrs rveaty, and that the proceeds of such sales shall be e retainehtds rand dealt with as if they were such goods. (ll3 ri) g Where any thing liable to forfeiture under this Act has b A iae. en seized- za n n (a) if any person is being prosecuted for the offence by Ta of reason of which such thing was seized, such thing shall nt e be detained until the determination of such prosecution rnme and dealt with in accordance with section 160; v G o (b) in any other case, such thing shall be detained until 25 20 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 no claim is made therefor as provided in subsection (4) within such period of one month, such thing shall thereupon be deemed to be condemned. 580 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (4) Where anything liable to forfeiture under this Act has been seized, subject to proviso of subsection (1) (a) to 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 AG O Commissioner General claim such thing. f n o (5) Where any notice of claim has been given in accordaniscse io with subsection (4), then the thing seized shall be detainpeed rm by the Commissioner General to be dealt with in accordanuct o e with this Act: ith d w Provided that, the Commissioner Generalu teb may permit such thing to be delivered to the person m tri diasking such claim (hereinafter in this Part referred to as tdh oe r claimant) subject to such claimant giving security for tdhue ce payment of the value thereof, as determined by the Comprmoe issioner General in the event of its condemnation. e r b may [s. 159] oo k Effect of 163.–(1) Where any pehris bon is prosecuted for an offence under conviction on t things liable to this Act and any thrti on f g is liable to forfeiture by reason of the forfeiture, etc. commission of os up ach offence, the conviction of such person of such offencde. N shall, without further order, have effect as the condemnasetri voen of such thing. (2) Ws r e t here any person is prosecuted for an offence under this h l rAigct and any thing is liable to forfeiture by reason of the co. A l ia mmission of such offence, on the acquittal of such person, za nthe Court may order such thing either- n f T a (a) to be released to the person from whom it was seized or t o en to the owner; or ern m (b) to be condemned. ov 5 G [s. 160] 02 ©2 Procedure after 164.–(1) Where any notice of claim has been given to the notice of claim Commissioner General in accordance with section 162, the Commissioner General may, within a period of two months from the receipt of such claim, either- 581 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 institute proceedings for the condemnation of . such thing. OAG (2) Where the Commissioner General fails within such of n period of two months either to require the claimant to instituistse io proceedings, or himself to institute proceedings, in accordearmp nce with subsection (1), such thing shall be released to the colua ti mant: Provided that, if any such thing is prohibited igth w oods, or d is restricted goods which have been importbeud te, or carried coastwise, or attempted to be exported, in co tri dnistravention of any regulations relating thereto, such thing shd aol r l not be released to the claimant but may be disposed ofd ui cne such manner as the Commissioner General may direct.proe (3) Where the Commissione r bre General has, in accordance with subsection (1), requ ay k m ired the claimant to institute proceedings within suc o bho period of two months and the claimant has failed to tdh iso so, on the expiration of such period such thing shall be rc oo f t ndemned and shall be forfeited and may be sold or otherw a o ipse disposed of as the Commissioner General may direct. d. N (4) Wherev e s re any proceedings have been instituted in accordatsn r e h ce with this section, then- (a ri)gll where the court is satisfied that such thing was liable a. A i to forfeiture under this Act, such thing shall be n nz a condemned; Ta of (b) if the court is not so satisfied, such thing shall be nt e released to the claimant: ern m Provided that, the court shall not so release such thing to v G o the claimant unless it is satisfied that the claimant is the owner 25 20 thereof or, by reason of any interest therein, is entitled to the © possession thereof; and if the court is not so satisfied, such thing shall be condemned as if no claim had been made. [s. 161] 582 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Provisions 165.–(1) Where anything has been seized under this Act as relating to condemnation being liable to forfeiture, then the condemnation of such thing Ord. No. shall in no way be affected by the fact that any owner of such 3 of 1958 thing was in no way concerned with the act which rendered . such thing liable to forfeiture. OAG (2) Where anything is condemned under this Act, then- n o f (a) such thing shall subject to section 167, be forfeitesdiois and may be sold, destroyed, or otherwise dispospeed rm of, in such manner as the Commissioner Generuat o l may think fit; ith d w (b) the condemnation of such thing shall uhteb ave effect as from the date when the liability to fodrisf teriiture arose; (c) such condemnation shall, subjectd too r any appeal in any proceedings which resulted in ce d usuch condemnation, be final and, save as provided inp sroe ection 167, an application or proceedings for rest ober ar tion or in detinue by any person shall not lie. may k bo o [s. 162] his t Power to 166.–(1) Where anryt o u f ncustomed property or article or other order disposal of forfeited thing liable to of po arfeiture under this Act has been seized uncustomed whether as and. Nexhibit in proceedings before any court or as goods Act No. abandonede rv e s or lost property, and is forfeited to the United 16 of 1983 s.6 Republic rets pursuant to the provisions of any written law, the Comimghl r issioner General may direct that property or article be l d A iai.sposed of as goods liable to forfeiture in accordance with the za nprovisions of this Act. n f T a (2) Where the Commissioner General makes a direction t o en under subsection (1), any officer or authority having custody m ern of the property or article concerned shall deliver it to the ov G Commissioner General for disposition under this Act, 02 5 notwithstanding the provisions of any other written law ©2 providing to the contrary. [s. 162A] 583 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Restoration of 167. Where anything has been seized under this Act, seizures the Authority1 may, whether or not such thing has been condemned, direct that such thing be released and restored to the person from whom it was seized or to the owner thereof, . upon such conditions as it may think fit. AG O [s. 163] n o f io iss PART XIV erm t p LEGAL PROCEEDINGS outh d w i Proceedings 168.–(1) Without prejudice to the powers of an te iybu other court of triable in r subordinate court competent jurisdiction, any prosecution for dais t ny offence under of first class this Act may be heard and determinede db oerfore a subordinate court of the first class; and where an c duy such court hears and o determines any such prosecution r re pnotwithstanding anything contained in any legislation y ob ef any of the neighbouring countries, such court shallk mh aave jurisdiction to impose any fine or any sentence of im bop orisonment which may be imposed under this Act on any is f tph erson convicted of the offence. (2) Without pr aertju o dice to the powers of any other court of competent jNuor pisdiction, any proceedings under Part XIII relating to a d. vney claim to anything which has been seized under this Act, er r easnd any claim to any duties, rents charges, expenses, or othhetsr sums, payable under this Act, may be heard and g deAtell rrimined, without limit of amount, in civil proceedings bae. ni fore a subordinate court of the first class. za an (3) Save as otherwise expressly provided, any person f T t o brought before a court for any offence under this Act shall be n me dealt with in accordance with the Criminal Procedure Act of ernv the neighbouring country in which the court is situate. Go 5 [s. 164] 02 ©2 1 Power delegated to Chairman of the Common Market Council with effect from 1st December 1967 (L.N. 74/1970) 584 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Actions by 169.–(1) Where under this Act any proceedings are brought or against Commissioner by or against the Commissioner General, the Commissioner General General may sue or be sued by the name of the Commissioner General and may for all purposes be described by that name, . and, notwithstanding that any such action may lie in tort, OAG the Commissioner General shall be responsible for the acts of n and defaults of any officer as if such officer were his servaisnst io or agent: ermp Provided that, nothing herein contained shall conouf te r any right of action against the Commissioner Gen ewri tahl in his d representative capacity, whether in contract orb ui tne tort, unless such right of action is specifically given in andisy tr iother provision in this Act. d o r (2) Where under this Act any pro ce dcueedings are brought by or against the Commissioner Ge ro enperal in his representative capacity, then costs may be r beawarded to or against the Commissioner General. ay m (3) Where under the Aockbo t any proceedings are brought by or against the Comm is thissioner General in his representative capacity and- rt o f (a) any sumso po ar costs are recovered by the Commissioner Geneerda . lN, then such sums or costs shall be credited to thee Crvs ustoms revenue; e (b) htsa rny damages or costs are ordered to be paid by the ig ll r Commissioner General then such damages or costs ia. A shall be paid out of the monies appropriated for the n nz a administration of the Customs and the Commissioner Ta of General shall not be personally liable. en t [s. 165] rnm veo GLimitation of 170. Any proceedings for an offence under this Act may be 25 proceedings 0 commenced, and anything liable to forfeiture under this Act ©2 may be seized, within five years of the date of the offence. [s. 166] 585 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Provisions 171.–(1) In any proceedings under this Act- relating to proof in proceedings, (a) it shall not, unless it is expressly so provided, be etc necessary to prove guilty knowledge; E.A.C.L.N 84 of 1967 (b) the onus of proving the place of origin of any . goods, or the payment of the proper duties, or the AG O lawful importation, landing, removal, conveyance, of n exportation, carriage coastwise, or transfer, of an io issy goods, shall be on the person prosecuted or clai rm pme ing anything seized under this Act; t ou (c) the averment by the Commissioner Genera ith lw that- d (i) any person is or was an officer uoteb r is or was employed in the prevention of smtruidis ggling; (ii) any goods were staved, br r do oken, destroyed, or thrown overboard, or w e due cre so staved, broken, destroyed or thrown eopv roerboard for the purpose of preventing the r bse izure or the securing after seizure; ay m (iii) any act was dookbo ne within the limits of any port or at, in, toh isr over, any part of the neighbouring countr f rite os; (iv) the oC po a mmissioner General, or any officer, is or i N esd . not satisfied as to any matter as to which he is se rvrequired to be satisfied under this Act; ts( vr e h ) the Commissioner General has directed or g ll r i requested any proceedings under this Act to be A ia. instituted, an nz shall be prima facie evidence of such fact; f T a o (d) a certificate purporting to be signed by the Government nt e Analyst or the Government Chemist of any of the m ern neighbouring countries shall be receivable in evidence v G o and shall be prima facie evidence of the matters 02 5 2 recorded therein; © (e) the production of any document purporting to be signed or issued by the High Commission, the Commissioner General or any person in the service of the Government of any of the neighbouring countries, 586 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] shall be prima facie evidence that such document was so signed or issued; (f) a copy, certified under the hand of the Commissioner General, of any entry in any book or document required . to be kept for the purposes of the Customs laws shall be OAG receivable in evidence and shall be prima facie evidence n o f of such entry and of the matters recorded therein; siois (g) any certificate or copy of an official docupme rment purporting to be certified under the hand andou ts eal or stamp of an officer of any of the principal th d w oi fficers of Customs and Excise in the United King t bdu oe m, or of the principal officer of Customs and Excdisise tr iin any member country of the Commonwealth r d ,o or of any British Consul or British Vice-Consudl ui cne any foreign country, shall be receivable in eviden ro epce and shall be prima facie evidence of the matters r beec rorded therein; (h) an officer shall be de me amy ed to be a competent witness notwithstanding btoh oakt such officer is entitled to any reward; is th (i) the fact thrat to f security has been given by bond or otherwisoe p afor the payment of any duty or for the compeldi .a Nnce with any condition in respect of the non- pasyemr v ent of which or non-compliance with which the e htsp rroceedings are brought shall not be a defence. l ri g l [s. 167] a. A i Provisions anz 172.–(1) Where any court imposes on any person a fine for relating to an penalties forf T any offence under this Act, that court may order that person, o offence t esn in default of payment of that fine, to be imprisoned for any Acts Nmos. 13e ornf 1989 s.13 term not exceeding- Go 1v6 of 1994 s.11 (a) six months, where the fine imposed does not exceed 5 02 one million shillings where the offender is a resident, ©2 or if he is a foreigner, an equivalent of that amount in U.S. dollars; (b) twelve months, where the fine imposed exceeds one million shillings where the offender is a resident, or 587 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] where he is a foreigner, an equivalent of that amount in U.S. dollars. (2) Where any person is convicted of an offence under this Act involving intent to defraud, the maximum fine which may . be imposed on such person shall be double the amount of fine AG O otherwise promised under this Act. n o f (3) Where any person is convicted of an offence under thisiss io Act and is liable to a fine of one million shillings if the offeenrmp der is a resident or if he is a foreigner, an equivalent of thato au tm ount in U.S. dollars or more and such person has previoit w uhsly been d convicted of an offence under this Act or has pbrue teviously been ordered to pay any sum of money under P ri dias trt XV and such order has been enforced by any court, theo rc d ourt before which such person is so convicted may odrud ceer that person to be imprisoned for any term not exceeepd roing three years, or to pay the fine to which he is liable, or btoe r both. (4) Where any offence undmea ry this Act is committed by a body corporate and it is provedb ot ohkat the offence has been committed with the consent or c s toh innivance of, or is attributable to any neglect on the par f rt oof, any director, manager, secretary, or similar officer ofo t ph ae body corporate, or any person purporting to act in any s N edu . ch capacity the director, manager, secretary or similar offisecr ver as well as the body corporate shall be deemed to have cosm r e ht mitted an offence and shall be liable to be proceeded agalil nri gst and punished accordingly. ia. A [s. 168] za n n Place of triafl T a 173. A person charged with an offence under this Act may be o en t proceeded against, tried, and punished, in any place in which rnme he may be in custody for that offence as if the offence had been v G o committed in that place; and the offence shall for all purposes 5 02 incidental to, or consequential upon, the prosecution, trial, or ©2 punishment, be deemed to have been committed in that place: Provided that, nothing herein contained shall preclude the prosecution, trial, and punishment of that person in any place 588 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] in which, but for the provisions of this section, such person might have been prosecuted, tried, and punished. [s. 169] Protection of 174.–(1) A witness on behalf of the Government of any of G. witnesses A the neighbouring countries or of the Commissioner General f O in any proceedings under this Act shall not be compelled toio n o ss disclose the fact that he received any information relatinergm ito any Customs matter, or the nature of any such informautti o p n, or the name of the person who gave any such informat ith o w on. (2) An officer appearing as a witness in any procteedu edings shall not be compelled to produce any confidentitaribis l reports made or received by him in his official capacity o ro dr any confidential information received by him in that capeaduc city. pro d [s. 170] ree Reasonable 175.–(1) Where any proceaye bdings, whether by way of grounds to be prosecution or otherwise, akr emdefence in any o taken under this Act- action against (a) such proceeding o iss b result in a determination in favour officer of any perso th nof prosecuted, or in favour of any owner t claiming a r pnaything which has been seized; and (b) such p No dr. oceedings arise out of any act done, whether by ewrva ey of seizure or otherwise, by any officer in the se rx eescution or intended execution of his duty under this t rig h Act; and A(ll. c) the court before which such proceedings are determined an ia z finds that there were reasonable grounds for such act, n Ta that court shall, on request made by or on behalf of that officer, t o f n so certify on the record; and a certified copy of such finding e rnm shall, on the request of that officer, be delivered to him and veo shall be receivable in evidence in any proceedings in proof of 25 G 0 such finding. ©2 (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 are reasonable grounds for such act. 589 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 duty under this Act and judgment is given against such . officer, notwithstanding that in any proceedings referred OAG to in subsection (1) a court has not found that there were n o f reasonable grounds for such act, if the court before which suicshios proceedings are heard is satisfied that there were reasopne ramble grounds for such act, the officer shall be entitled to urte cover any thing seized, or the value thereof, but shall not ioth o w therwise d be entitled to any damages and no costs shall bbu tee awarded to either party. str i i or d d [s. 171] uc e Repealed 176. [Repealed by Act No. 1 of 2008pr os d. 51.] e r e b [s. 172] ay PAk m oo RT XV b SETTLEM thEi s NT OF CASES BY THE f COM o art MISSIONER GENERAL o p 177.–(1) The Cd. N Power of e ommissioner General may, where he is satisfied Commissioner erv General to that any epserson has committed an offence under this Act in compound respechtt s or f which a fine is provided or in respect of which offence by agreement any ig llt rhing is liable to forfeiture, compound such offence naian . Ad may order that person to pay such sum of money, not a nz exceeding the amount of the fine to which such person would f T a o have been liable if he had been prosecuted and convicted for t en the offence, as he may think fit; and he may order anything ern m v liable to forfeiture in connection therewith to be condemned: Go 5 Provided that, the Commissioner General shall not exercise 022 his powers under this section unless such person in writing © admits that he has committed the offence and requests the Commissioner General to deal with such offence under this section. 590 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) Where the Commissioner General makes any order under this section- (a) such order shall be put into writing and attached to it the request of that person to the Commissioner General . to deal with the matter; OAG (b) such order shall specify the offence which that f n o person committed and the penalty imposed by tihsse io Commissioner General; pe rm (c) a copy of such order shall be given to that persoou tn if he so requests; ith d w (d) that person shall not be liable to any furthueteb r prosecution in respect of such offence; and if any t d isurich prosecution is brought it shall be a good defensoer d for that person to prove that the offence with wuhced ich he is charged has been compounded under thepi rso section; and (e) that order shall be fina r bl eand shall not be subject to appeal and may be enmfa oy rced in the same manner as a decree or order of tohkbo e High Court. th is [s. 173] rt o f Power of 178.–(1) The Coom p amissioner General may, where he is satisfied Commissioner General to that any persod.n N has committed any offence under this Act in e compound respect of ewrvs hich a fine is provided or in respect of which any offence without thing is rleagreement ts iable to forfeiture, compound that offence and may summighl r arily order that person to pay such sum of money, not l eiax. Aceeding two hundred shillings, as he may think fit; and n za he may summarily order any thing liable to forfeiture in n f T a connection therewith and which does not exceed two hundred t o en shillings in value to be condemned. ern m (2) Where the Commissioner General makes any summary ov G order under this section- 250 (a) such order shall be put into writing; ©2 (b) such order shall specify the offence which that person committed and the penalty imposed by the Commissioner General; (c) a copy of such order shall be given to that person if he so requests; 591 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (d) that person shall not be liable to any further prosecution in respect of that offence; and if any such prosecution is brought, it shall be a good defence for that person to prove that the offence with which he is charged has . been compounded under this section; and OAG (e) such order shall be final and shall not be subject to of n appeal and may be enforced in the same manner as ifis ist io were an order of a subordinate court of the first c rm t p leass. ou[s. 174] th w i PART XVI ted rib u MISCELLANEOUS PROVIS st or dIiONS ed Attendance of 179. Where under the provisions of thi c dsu Act the master or agent master before o Commissioner of any aircraft or vessel is requiredprre to answer any questions General put to him by the Commissiony eb er General, or any officer, and such aircraft or vessel has nko mt aleft its final position, anchorage, or berth, preparatory to bloe oaving the neighbouring countries, the Commissioner Gehnisf t eral, or such officer, may require the master to attend baerft oore him at the office of the Commissioner General, or of suoc p N h officer, as the case may be, for the purpose of answering . ve dsuch questions: Provid er reesd that, the master may, with the consent of the Commhtiss sioner General or that officer, depute a senior officer of rig Atllhat aircraft or vessel to attend at such office for such piau. n rpose; and in any such case any reply made to any question za an put to such senior officer by the Commissioner General or that of T t officer shall, for the purposes of this Act, be deemed to be a men reply made by the master. ernv [s. 175] o 5 G 022 Provisions 180.–(1) Where the form of any entry, bond, invoice, or other © relating to prescribed forms document, required or authorised for the purposes of this Act has been prescribed, all such entries, bonds, invoices, or other documents, shall be in the prescribed form and contain all the prescribed particulars. 592 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) Where any prescribed form contains, by way of note or otherwise, a clear direction or indication of any requirement as to- (a) the colour or size of the form; . (b) the number of copies of the form to be tendered and the AG O word “in duplicate” or similar words shall be sufficient n o f indication of the number required; siois (c) the nature or form of the information to be furnipseh rmed; (d) any action to be taken by the person concerneodu, t or his agent, in the transaction in which the form isith w used; d (e) the receipts to be signed by any person iunteb proof of the fact that the goods described in thdeis tfriorm have been received for carriage or otherwise, or d the requirements indicated shall be ce d udeemed to have been prescribed. proe (3) The proper officer may re bqeu r ire copies of any prescribed form in addition to the numbeay m rs indicated on that form. k bo o [s. 176] th is Provisions 181.–(1) Where anryt od f ocument required or authorised for the relating to all documents purposes of thiso pA act contains any words not in the English E.A.C L.N language, the dp. Nerson producing or using such document may 1 of 1967 be require rve sde to produce therewith a correct English translation of sucht sw r eords. (l2 ri)g hWhere any person is required to submit any form for the pu. A l ia rposes of this Act, the proper officer may require that person anz to submit as many copies thereof as he may think necessary. an f T (3) Where the proper officer requires any invoice to be nt o e produced for any goods which have been imported, exported, ern m transferred, or entered in transit, the proper officer may require ov G that invoice to be submitted in original and duplicate and he 02 5 may retain both. ©2 [s. 177] 593 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Production of 182.–(1) The proper officer may, within two years of the date documents E.A.C L.N of importation, exportation or transfer of any goods, require 1 of 1967 the owner thereof- (a) to produce all books and documents relating in any . way to such goods; OAG (b) to answer any question in relation thereto; and of n (c) to make such declaration with respect to the weighisst i,o number, measure, strength, value, cost, selling rm ppe ice, origin, destination or place of transhipment oou tf such goods, ith d w as the proper officer may think fit. te bu (2) Where any owner fails to comply with tri dis any requirement made by the proper officer under thisd os re ction, the proper officer may refuse entry or delivery,d uo cer prevent exportation or transfer, of the goods, or may alelpo row such entry, delivery, or exportation or transfer, upon th eb ed reposit of such sum, pending the production of the books a anym d documents, as he may think fit; and any deposit so madoo k b e shall be forfeited and paid into the Customs revenue if su tc hihs documents are not produced within three months, or su f rt coh further time as the proper officer may permit of the datoe p aof the deposit. (3) Whereed . aNny requirement made by the proper officer under thise rsvs ection relates to goods which have already been e exporthetsd r or transferred and the owner fails to comply with suclhl r i grequirement, then the proper officer may refuse to allow siau. Ach owner to export or transfer any other goods. an nz (4) The proper officer may retain any document produced a of T by any owner under the provisions of this section but such nt e owner shall be entitled to a copy thereof certified under the ern m hand of the Commissioner General; and such certified copy Gov shall be receivable in evidence in all courts and shall have 25 20 equal validity with the original. © (5) Any owner who fails to comply with any requirement made under this section commits an offence. [s. 178] 594 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Provisions 183.–(1) Where under this Act any declaration is required or relating to declarations and authorised to be made, such declaration may be made before signatures any magistrate, justice of peace, notary public, or commissioner for oaths, or before any officer authorised by the Commissioner . General for that purpose. AG O (2) Where under this Act any document is required or f n o authorised to be signed in the presence of the Commissionesriois General or of any particular officer, if such document is spieg rnmed in the presence of a witness who is approved by, andu to w hose signature is known to, the Commissioner Generaitlh or such d w particular officer, such document shall be dbeue temed for the purposes of this Act to have been signed in tdhise tri presence of the Commissioner General or such particularo or d fficer. uc e d [s. 179] pro Receipts for 184. Where any person requiresb ea r ereceipt for any money paid payment on entry and brought to account in resmpeyc a t of any entry, that person shall furnish the proper officero w k o ith an additional copy, marked as such, of the entry and shuis cbh additional copy duly signed by the t proper officer and rat co fk nowledging receipt of the money shall be given to that p eprao son and shall constitute the receipt for such payment. d. N rve se [s. 180] s r e 185. htService of notices, r–ig(1) Where under this Act any notice or other document etc. is ll . rAequired or authorised to be served on or given or delivered anz tiao, the Commissioner General or any other officer, such notice n Ta or other document may be served, given, or delivered by- ofnt (a) delivering it personally to the Commissioner General e rnm or such other officer; e ov (b) leaving it at the office of the Commissioner General or 5 G 02 such other officer; or ©2 (c) sending it by post to the Commissioner General or such other officer. (2) Where under this Act any notice or other document is required or authorised to be served on, or given or delivered to, any person by the Commissioner General or any other 595 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] officer, such notice or other document may be so served, given, or delivered by- (a) delivering it personally to that person; (b) leaving it at the usual or last known place of address of . that person; or G OA (c) sending it by post addressed to the person at his usual n o f or last known place of address. siois [s. e1rm81] ut p o Provisions 186. Where under this Act any goods are required or aituhthorised relating to d we loading of goods, to be- ut etc. (a) loaded, unloaded, or removed to any ip ib stlrace for security, EAC LN 1 of 1967 examination, weighing, sorting, or o ra dny other purpose, prior to delivery or, in the caseu coef d goods for export, to exportation, or in the case oprfo dgoods to be transferred, to transfer, all such operabtei orens shall be performed by or at the expense of the owy ma ner of such goods; (b) unpacked, sorted, pk oo iled, or otherwise prepared for examination, alhli s buch operations shall be performed by t and at the erxt op f ense of the owner of such goods and in such mano np aer as the proper officer may require so as to enable .h Nd im to examine and take account of such goods. rvee [s. 182] s r es t Proper officer 187. r iThg h e proper officer may take samples of any goods subject may take samples to. AC ll ustoms control for such purposes as the Commissioner za nGia eneral may think necessary; and such samples shall n Ta be disposed of and accounted for in such manner as the ofnt Commissioner General may direct. rnm e [s. 183] ov e 5 G2 Rewards 188. The Commissioner General may reward to any officer or 20 Act No. © 4 of 1970 person- (a) who has arrested or has assisted in the arrest of any other person under this Act such reward, not exceeding two hundred shillings, as he may think fit on the conviction of such other person; 596 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) who has seized any goods or by whose aid any goods are seized under this Act such reward, not exceeding the value of the goods seized, as he may think fit; (c) by whose aid a conviction is obtained in any prosecution G. under this Act such reward as he may think fit; OA (d) by whose aid any offence is compounded in accordance f n o with Part XV of this Act such reward as he may think fistiis .o [s. e1rm84] t p ou Auctioneers 189. Where any goods are sold under this Act, the pith w rovisions legislation not to apply to sales of any legislation of any of the neighbouring cou d untetries relating to auctioneers shall not apply to such sale. tribs or di [s. 185] edc Licensing of 190.–(1) The Commissioner Generarlo dm u ay license any vessel or vessels conveying goods subject to vehicle intended to be used for t ep eh r e conveyance of any goods Customs control subject to Customs control upy ba on application made in such Act No. m 13 of 1989 s.13 manner and upon paymenotk of such fees, as may be prescribed. o E.A.C L.N (2) A person who, wiist bhout the permission in writing of the 1 of 1967 proper officer, uses a th nofy unlicensed vessel for the conveyance of t any goods subjec tp at ro Customs control or uses any unlicensed vehicle for the No d. conveyance of goods to which the East African Transfer Terrav effic Regulations apply commits an offence and shall be e s rli sable to a fine not exceeding ten thousand shillings if the oht rig ffender is a resident or if he is a foreigner one hundred U..AS l.l dollars. an ia z [s. 186] n Ta Applicatiot no fof Act 191. The provisions of this Act in relation to the importation to impo merntation overnland, etc. or exportation of goods, or to the arrival or departure of r ov e persons, by aircraft or vessels arriving from or proceeding to a 5 G2 foreign port shall apply, subject to any necessary adaptations or 20© 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 neighbouring countries. [s. 187] 597 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Provisions 192. Where any aircraft or vessel under commission from any relating to commissioned foreign state arrives in the neighbouring countries having on vessels board any goods other than stores for use in such aircraft or vessel- . (a) such aircraft or vessel may be boarded and searched AG O by the proper officer in the same manner as any other n o f aircraft or vessel and the proper officer may cause ansyiois such goods to be taken ashore and placed in a Cupset romms warehouse; t ou (b) the person in command of such aircraft or v ith wessel shall- d (i) deliver an account in writing of sucbhu t egoods and of the quantity, marks and names odifs ttrihe shippers and consignees; and d o r (ii) answer all questions put ce d uto him by the proper officer in relation to suecp rho goods. e r b [s. 188] may Power of 193. Notwithstanding anykt oo hing contained in this Act, the Commissioner General in special Commissioner Generals mbhi ay, in order to meet the exigencies t cases of any special case- of rt (a) permit ano yp a goods to be loaded on to, or unloaded and remove. dNd from, any aircraft or vessel on such days, at suc rve seh times, at such places, and under such conditions, tsa rs e he may either generally or in any particular case igh ll r direct; A ia. (b) permit the entry of any goods, and the report or anz clearance of any aircraft or vessel, in such form and an f T manner, and by such person, as he may either generally t on or in particular cases direct. rnm e e [s. 189] ov 25 G 0 Application of 194. Where any legislation of the Community relating to air ©2 air legislation navigation in East Africa contains any provision contrary to the provisions of this Act, then the provision contained in such legislation shall have effect to the exclusion of the corresponding provision contained in this Act. [s. 190] 598 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Regulations 195.–(1) The Minister may make regulations generally for Ords. Nos. 3 of 1958 giving effect to the provisions of this Act and for the conduct 5 of 1960 of any business relating to the Customs and, without prejudice Acts Nos. 2 of 1963 to the generality of the foregoing, with respect to- . 11 of 2002 s.12 (a) the application of this Act to postal articles and the AG E.A.C. L.N O 1 of 1967 powers of any officer in the service of the Post Office in of n relation to any goods imported, exported or transferriessd io by post; ermp (b) the conditions upon which goods may pass otuh t rough the neighbouring countries in transit; ith d w (c) the fee to be paid for any licence issued buun teder this Act; (d) the rents and other charges to be psatir i di d in respect of any goods warehouse or deposidt eo rd in any Customs warehouse, Government wareuhced ouse, transit shed, or Customs area; proe (e) the conditions under wh r biech goods may be transferred between the neighbo y mu aring countries and the control, collection, managbeom okent and administration of transfer tax generally; is th (f) the total par otfrt ial exemption from import duty for a limited poe pr aiod of any vehicle or article of an everyday kind edin . N actual use, brought into the neighboring cousenr vtries by any person making only a temporary stay re igh tstherein; (llg r) the transmission by post without pre-payment of A ia. postage of any return or declaration required or n nz a authorised under the provisions of this Act; Ta of (h) the terms and conditions of a Preventive Service and en t the control, discipline, and management, of all officers ern m in such Service; ov G (i) the information to be supplied by the importer or 5 20 2 transferee, or any other person concerned with the © importation or transfer of goods, for the purpose of the proper valuation thereof, and the production of books of accounts or other documents relating to the purchase, importation or transfer, or sale of the goods; 599 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (j) the regulation and control of the conduct of business and operations of refineries and the manner in which petroleum products shall be distinguished for the purpose of Customs control. . (2) Any regulations made under subsection (1) may provide OAG that any person contravening any of the provisions thereof n o f commits an offence and on conviction, shall be liable to a finseiois not exceeding two thousand shillings. ermp (3) Regulations made under this section shall t oube laid before the National Assembly at the next meetin wgi thafter the d publication of such regulations; and if the Assbeum tebly within a period of seven days after such regulations adrise tr iso laid resolves that such regulations shall be annulled, sdu oc r h regulations shall cease to have effect as from the date e du cof such resolution but without prejudice to the validity ofp roe anything previously done thereunder, or to the making of ne er b w regulations. may k [s. 191] oob thi s PART XVII f artC o USTOMS TARIFF o p d. N ve [Act No. 12 of 1976] r se [19th e November, 1976] hts r Application 196ll. r iTh g is Part applies to Mainland Tanzania as well as Tanzania Zia.a Anzibar. an nz [s. 192] of Ta Interpreetnatt ion 197.–(1) In this Part, unless the context otherwise requires- Actsn Nmos. 15e orf 1985 s.20 “commencement of commercial production” in relation Go 1v4 of 1992 s.8 to a mine means the first day of the month following 25 24 of 1997 s.15 0 10 of 2002 s.18 commencement of regular production for sale; ©2 “domestic” means suitable for use in a house, a hotel, a restaurant or a retail or similar establishment; “industrial” in relation to an article, means that the article has been shown to the satisfaction of the Commissioner 600 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] General to be made for use solely or principally as industrial apparatus, plant or machinery or as a specialised part thereof; Cap 27 “Management Act” means the East African Customs and Community Laws . Transfer Tax Management Act of the East African G f O A Community; n o “mine”, when used as a noun, means any place, excavatiosniois or working in or on which any operation connected ewrmp ith mining is craned on together with all buildings, pr t ouemises, erections and appliances belonging or ap i pwethrtaining d thereto, above or below the ground for t t bhue e purpose of mining, treating or preparing minerdaisl tsri, obtaining or extracting any mineral or metal by adn oy r mode or method or for the purpose of dressing mindue ceral ores; “mining operations” means pepr roospecting, mining or operations connected with p breo rspecting or mining carried Cap 123 out pursuant to rights gra y mna ted under the Mining Act; “phased elimination obfo oktariffs period” means a yearly reduction of rates o thf i si mport duties being a gradual process towards eventuartl o e f limination of import duties; “PTA” means th a o ep Preferential Trade Area for Eastern and Southern . N eAd frica; “suspendesedr v duty” means the duty chargeable under section e 4 (1 r ht)s (b) of this Act; “%”ll rmi g eans percentage of value. . Aia (2) Subject to subsection (1) of this section, this Act shall be an nz read and construed as one with the Management Act. a of T (3) The interpretation of the Fourth Schedule to this Act t en shall be governed by the principles set out at the beginning m ern of the Schedule and titled “GENERAL RULES FOR THE ov G INTERPRETATION OF THE HARMONISED CUSTOMS 25 20 TARIFF”. © [s. 193] 601 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Import duty and 198.–(1) There shall be charged- suspended duty Acts Nos. (a) in respect of the goods specified in the Fourth Schedule 15 of 1985 s. 21 to this Act which are imported into Tanzania, import 14 of 1992 s. 9 13 of 1996 s. 10 duties at rates specified in the fifth column of that . 27 of 1997 s. 16 Schedule; AG 10 of 2002 s. 19 O 18 of 2002 s. 11 (b) in respect of the goods specified in PART B and PART of n 2 of 2014 s. 10 C of the First Schedule to this Act which are importesdiois into Tanzania from the Southern African Developpme rment Community and the Republic of South Africao, ui tm port duties at the rates specified respectively in th w i the third d column in a year during which phasedb ue tleimination of tariff period relate; str i (c) in respect of the goods specified in oPr di d art B of the Fourth Schedule to this Act which orig e dui cnate in a Member State of the PTA and which arep roe imported into Tanzania, import duties at the res r bpeective rates specified in the third column of that Smcahy edule; (d) subject to section k b2o0 o6 of this Act in respect of the goods specified in theh is t F ifth Schedule to this Act which are imported inrt oo f Tanzania, suspended duties at the rates specifiedo ipn a the order made under the said section, and seud .c Nh import duties and suspended duties shall be elervs vied, collected and paid in accordance with this re htsA ct; and (le rigl ) from oil companies cess on petroleum products being, a. A i the difference between the FOB price and the selling an nz price in the world market. Ta of (2) Notwithstanding subsection (1), where the total amount t en of import duty or suspended duty computed with reference to ern m any of the Customs document- v G o (a) is less than one shilling, no import duty or suspended 25 20 duty shall be charged; © (b) exceeds one shilling but is less than one hundred shillings and includes a fraction of a shilling, the fraction shall be disregarded; 602 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (c) exceeds one hundred shillings and includes a fraction of a shilling, the fraction shall be treated as a complete shilling. (3) Notwithstanding subsection (1), where any imported . crude petroleum or partly-refined petroleum is removed for OAG refining at a refinery licensed as a bonded warehouse, the f ion o import duty and suspended duty on the crude petroleum iossr partly refined petroleum shall, instead of being chargeedrmp on importation of the petroleum or partly-refined petroloeuu t m, be charged on the goods produced from the crude pe th wtri oleum or d partly-refined petroleum and delivered from t te bhue refinery for home use and shall be the same as that whichd i iswtrould be payable on the importation of like goods. or d (4) Notwithstanding subsection (1 ce du), the import duty and suspended duty on capital goods imro epported- (a) by the holder of a certifi cbae tre of incentives issued by the Tanzania Investment mC ayentre pursuant to the Tanzania Investment Act, f ok boor use in investments in the priority sectors specifi ethd is in the Fourth Schedule to this Act, shall, instead o fCap. 38 rt of being charged on importation or capital go opao ds under the First Schedule to this Act, be chargeedd . N at the rate of zero per centum; (b) by eprvs ersons engaged in the sectors of economic tsi r e h nfrastructure (including construction of roads, l ri g l bridges, railways, airports, installation of electricity, ia. A water services and the like services) and in the sector an nz of export processing zones; Ta of (c) for the installation of telecommunication towers, nt e shall instead of being charged on importation of capital goods m ern under the First Schedule to this Act, be charged at the rate of Gov zero per centum. 5 20 2 (5) Notwithstanding subsection (1), import duty or © suspended duty shall not be charged on the goods- (a) listed in Part A of the Sixth Schedule to this Act, when imported, or purchased before clearance through the Customs, for use of one of the persons named in that 603 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Part in accordance with any condition attached thereto as set out in that Part; and (b) listed in Part B of the Sixth Schedule to this Act when imported in accordance with any condition attached . thereto as set out in that Part. G f O A [s. 194] ion o iss Payment of 199. A person engaged in mining operations, or any peerrmson Customs duty when importing subcontracted by such person for the purpose of coau tr prying Act No. on any such mining operations, shall be entitled, wini th relation 27 of 1997 s. 17 to any mine after the first anniversary of the coumte dmencement of commercial production from that mine, rib is t o import upon payment of Customs duty at a rate not exc oer edding five percent, explosives, fuels, lubricants, indusutcrei dal items and other supplies, machinery, vehicles and othroedp r capital equipment and spare parts for such equipmenbte, rwe here such equipment has been verified to the satisfactimoany of the Commissioner General after consultation with the oo kMinister responsible for minerals to be reasonably necesssa bhi ry for, and for use solely in carrying t on, mining operatiort no fs in relation to that mine. pao [s. 194A] N d. Exemption from 200. A peervs eon engaged in mining operations which are Customs duty es after the first not mins ring operations in respect of any mine after the first t anniversary anni rvige hrsary of the commencement of commercial production Act No. ll 27 of 1997 s. 17 fr.o Am that mine, or any person subcontracted by that person za nfiaor the purpose of those mining operations, shall be entitled an T to import without payment of Customs duty explosives, fuels, t o f n lubricants, industrial items and other supplies, machinery, rnm e vehicles and other capital equipment and spare parts for such veo equipment where such equipment has been verified to the 5 G 02 satisfaction of the Commissioner General after consultation ©2 with the Minister responsible for minerals to be reasonably necessary for, and for use solely in carrying on, mining operations relating to that mine. [s. 194B] 604 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Payment of 201. A person who sells or transfers any items which have Customs duty on sale or transfer of been imported into the United Republic without payment of any item customs duty by any person engaged in mining operations, or Act No. 27 of 1997 s. 17 any person subcontracted by that person for the purpose of . Cap. 123 such mining operations, to any person in the United Republic, OAG shall pay Customs duty on the value thereof, if any, on the date f n o of the sale or transfer: siois Provided that, such Customs duty shall not be payapbe rlme if that sale or transfer occurs by way of sale or assignmenout t of any Cap. 123 interest under the Mining Act. ith d w bu te [s. 194C] triis Registration of 202.–(1) Where the Commissioner Generoarl d is satisfied that- registered dealers Act No. (a) a person is engaged in manu ed ucfacturing a scheduled d 14 of 1992 s. 10 article and uses, for the purppro se of such manufacture, any other scheduled arbtei crele, whether manufactured locally or imported; ay m (b) any body corporaotoe k is engaged in the import of a scheduled artichleis, band that it is convenient so to do, t the Commissioner rt Go f eneral may, subject to such terms and conditions as heo pm a ay determine, register such person or, as the case mayd . b Ne, body corporate, as a registered dealer in respect osf e e rsvuch scheduled products as the Commissioner Generatsl rm e ay specify. (l2 ri)g hWhere any person is registered as a registered dealer in l rae. A i spect of any scheduled article- za n (a) it shall be lawful for any person otherwise liable to pay n f T a duties under this Act to sell to the registered dealer the o en t scheduled article in respect of which he is so registered ern m free of custom duties and such person shall not be liable ov G to pay duties on such article imported by the registered 250 dealer; ©2 (b) the registered dealer may acquire the article in respect of which he is registered as a registered dealer from Customs control without payment of import duties under this Act. 605 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (3) A person registered under this Act shall be deemed to have Cap. 148 been registered for the purposes of the Value Added Tax Act. [s. 195] Application for 203. Every application for registration as a registered dealer G. registration A GN. No. shall be as prescribed in the Value Added Tax Regulations, and f O o 225 of 2015 submitted to the Commissioner General. sio n s [s. e1 i rm96] ut p Application of 204. The provisions of the Value Added Tax Act, atnhoi d of the certain provisions of the Value Value Added Tax Regulations, on returns, formste da wnd records Added Tax Act shall apply mutatis mutandis in relation to resttur ibruns, forms and Cap 148 GN. No. records relating to the affairs of registered dore dai lers in scheduled 225 of 2015 articles under this Act. d uc e rod [s. 197] re p Definitions 205. In sections 202 and 203- y b e Act No. a 12 of 1976 “Act” means the Customs Tk amriff Act2; o “goods” means goods wsh bi och are locally produced or imported i which are subjecto ft toh further processing in an industry; “industry” means pa rtany industry with an industrial licence, business lic. eNn o ce and is situated in a registered plot; “registered d rdve aler” means any person registered as a registered dealerre s uender section 202; GN. No. “regiisthetsg red dealer certificate” means certificate granted to a 225 of 2015 ll . Are rgistered dealer upon satisfaction by the Commissioner an ia General that the conditions of section 202 of this Act and nz f T a the Value Added Tax Regulations have been fulfilled. t o [s. 198] men rnPvreovisions as to 206.–(1) Suspended duty shall not be charged until it has been Go suspended duty 5 Act No. imposed by the Minister, by order in the Gazette. 2 ©20 9 of 1988 s. 6 (2) An order made under subsection (1) may be revoked by the Minister by order in the Gazette. 2 Note: The Customs Traffic Act No. 12 of 1976 has been incorporated into this chapter as Part XIV. 606 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (3) An order made under subsection (1) or (2) shall- (a) come into operation on the date specified in the order for its commencement; and (b) expire at the end of ten weeks from its commencement, . unless during the said ten weeks it has been approved AG O by the National Assembly by resolution. n o f (4) Where an order made under subsection (1) or (2) expirisess io by virtue of subsection (3)(b) of this section, so much opef rmany suspended duty paid under the order in respect of anoyu t article as may be in excess of the suspended duty, if any, pith w ayable on d such article immediately after such expiration bsuh teall be repaid to the person who paid it. tri dis (5) The suspended duties specified ind ot rh e column headed “Amount Imposed” in the Second Schceedu dule to this Act shall have effect as if they were lawfu ro eplly imposed by an order made under subsections (1) a nbed r (2) shall apply in relation to the variation or revocatiomna y of the imposition of any such suspended duties as it apbpo olikes in relation to suspended duties imposed by an order u s thn i der this section. f rt o [s. 199] o p a Payment of duty 207. Notwiths. Nd tanding section 198, the Minister may, by may be deferred Act No. regulationsse r voer by order published in the Gazette, provide for 9 of 1998 s. 6 payments tr eof import duty or suspended duty by any person or cate h l griog ry of persons liable to pay the duty on any day other l tiah. a An the day on which such person or persons would be liable n za to pay Customs duty or suspended duty. Tan f [s. 200] t o en Powrnemrs of 208.–(1) Notwithstanding section 198, the Commissioner Cvoemmissioner oGeneral to General may, out of Customs revenue, make a refund of 25 G 0 grant refund of any import duty or suspended duty paid in respect of goods ©2 import duty and suspended duty imported into Tanzania, subject to such conditions as he Act No. may determine, where the goods are motor spirit or products 12 of 1981 s. 5 ordinarily used as such or lubricating oil, and are purchased by- (a) an embassy, consulate or diplomatic mission of another country, for its official use; 607 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) a member of a diplomatic mission or a consular officer who is a permanent and pensionable member of the foreign service of another country, for his personal use, and that country accords a similar privilege to . permanent members of the Tanzanian Diplomatic OAG Service; n o f (c) one of the international organisations specified isisn io Cap. 356 the Third Schedule to the Diplomatic and Conpes rumlar Immunities and Privileges Act for its official usoeu t; (d) a high official, namely a Secretary-Genera lw, i tah Deputy d or Assistant Secretary-General, a Dir te beuctor General or a Deputy or Assistant Director G ri dise t neral of one of the organisations listed in the Th r d oird Schedule to the Diplomatic and Consular Immucd ue nities and Privileges Act for his personal use; proe (e) any other international ore gr b anisation prescribed by the Minister, by order in m t ahye Gazette, for the purposes of this section, or itsb eo onktitled personnel. (2) For the purpose is t hof obtaining a refund of import duty or suspended duty und f rt eor subsection (1) of this section, the person who purchased toh pe a goods shall submit an application in such manner, and ecdo . Nntaining such particulars, as the Commissioner General mseary v require. re(3) hAts refund of any import duty or suspended duty shall not be mll ria gde under subsection (1), except on a claim made within tiaw. Aelve months from the date of the payment of the import za n n duty or suspended duty. of Ta (4) A refund of any import duty or suspended duty shall nt e not be granted under the Customs laws, if the amount of the m ern refund claimed in respect of any separate item is less than one v G o shilling. 02 5 2 (5) Notwithstanding section 4, the Commissioner General © may, in accordance with the Customs laws, grant a remission or rebate of any import duty or suspended duty payable, or make a refund of any import duty or suspended duty paid; but the Commissioner shall not grant a remission or rebate of 608 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] any import duty or suspended duty in excess of the maximum amount remittable under this section, which may be specified by the Minister by order published in the Gazette. (6) The Commissioner shall, as soon as may be after he has . granted any remission or rebate, or made a refund of any import OAG duty, or suspended duty, prepare and submit to the Minister a f n o full report on the matter, setting out the circumstances and thseiois reasons leading to or justifying the remission, rebate, or, paes rm the case may be, refund. ut o (7) Upon receipt of a report submitted to him p ith wursuant to d subsection (6), the Minister may give such dbiur teection to the Commissioner, in relation to the subject maditst trei r of the report, as he sees fit and may, in addition, take and yo ro ther action which he deems necessary. uc e d (8) An action taken or thing doenpe ro by the Commissioner in pursuance of any of the provisione r b s of this section shall not be subject to review or question m b ayy or in any court. k bo o [s. 201] his t Power of 209.–(1) Where thet ao fm ount of import duty or suspended duty Commissioner r General to payable by any p a oe prson does not exceed ten thousand shillings forego claims for and the Comdm. Nissioner General is of the opinion that it is payment of duty rve Act No. impossiblese, or it would be unduly difficult or unreasonably 16 of 1985 s.8 expenstisv re e to assess or recover the duty, he may, subject to the follol rwig hing provisions of this section, elect to abandon the claim. l ia. A(2) The Commissioner General shall submit to the Minister n za a report specifying all the facts, reasons and circumstances n f T a pertaining to the abandonment or remission of duty pursuant t o en to subsection (1) and the Minister may give such directions m ern to the Commissioner General as he deems fit which shall be Gov final and binding and be given effect to by the Commissioner 5 02 General. ©2 (3) The refusal or failure of the Commissioner General to elect to abandon any import duty or suspended duty under this section shall not be called into question in any court. [s. 202] 609 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Recovery of 210.–(1) Notwithstanding any other written law, any amount duty by suit and summary of import duty, penalty or other sum payable under or for the proceedings purposes of this Act shall be a debt due to the Government and Act No. 10 of 1984 s.6 may be recovered as a civil debt by a suit at the instance of the . Commissioner General or any proper officer on behalf of the AG O Commissioner General. n o f (2) Where any import duty, suspended duty or penalistsy io payable under this Act is due from any person and that p rm pee son fails to pay the amount due and- ut o (a) no appeal or other action is pending in an wyi th court in d relation to that person’s liability to pay btuh tee amount or, if there has been any appeal or other actridis tion it has been disposed of and the amount is p r da yo able in accordance with the decision of the court;d ou cre (b) the Commissioner Generale pd rooes not choose to forego the claim pursuant to sectei r b on 209, the Commissioner General ay mm ay lodge in a court of a resident magistrate having jurisdboic oktion over the area in which the person from whom t hthe is amount is due ordinarily resides or carried on business oofrt r works for gain, a certificate signed by him and stating-o p a (i) thd.e e N name and address of the person from whom ervs the duty, suspended duty or penalty is due; e hts( iri) the amount of the duty, suspended duty or penalty; g ll r i and ia. A (iii) the fact that the amount of duty, suspended duty, n nz a penalty or other payment is due, Ta of and upon such certificate being lodged in that court, the t en certificate shall be deemed to be a decree passed by the court rnme against the person named in the certificate for payment by v G o him to the Government of the amount stated in the certificate 25 20 and every such decree may be executed in the same manner © as a decree passed by a court of a resident magistrate in a civil suit. 610 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (3) The provisions of subsection (2) shall apply notwithstanding that the amount involved exceeds the pecuniary jurisdiction of a court of a resident magistrate. (4) Every certificate filed pursuant to subsection (2) shall be . conclusive evidence of the truth of the statements contained OAG in it. n o f (5) The method for recovery of duty, suspended duitsys i,o penalty or other payment due under this Act prescribpeed rm by subsection (2) shall be without prejudice to any other omu t ethod for recovery of such tax or penalty. th d w i bu te [s. 203] ri ist Power of 211.–(1) The Minister may, by order publ iosrh ded in the Gazette, Minister to remit suspended duty remit in whole or in part any suspenduecde d duty or import duty d and import duty payable by any person on any goodsp riomported, if he is satisfied that it is in the public interest so t orebe do. (2) Any such remission maya m y apply to specific instances or generally in respect oof okspecified persons or persons of a specified category. s b thi (3) Any order ma rt od f e under this section shall be laid before the National Assoe pm a bly3. N d. [s. 204] erv e es ts r 3 Urnigd her section 2, and subject to sections 3 and 4 of the Miscellaneous Tax Exemll ptions and Remission Revocation Act No. 16 of 1992, the tax exemptions oiar. Aremissions granted pursuant to or under the provisions of section 204 of this za nAct [Cap. 146 R.E. 1992] are revoked. Sections 3 and 4 referred to in this Note are an reproduced hereunder– T of “3. Notwithstanding the provisions of section 2, the revocation under this Act nt shall not– me (a) a pply to any subsisting exemption or remission granted pursuant to or in ern accordance with the terms and conditions of any contract, treaty or other ov agreement entered into prior to this Act, between the United Republic and 5 G any other Government or international organisation or other foreign body 022 engaged in any project or undertaking within the United Republic; © (b) a pply to any subsisting exemptions or remissions granted in favour of religious or charitable organisations; (c) operate to revive the liability to pay any tax which had become due and payable but exempted or remitted prior to this Act. 4. This Act shall be construed as detracting from or otherwise adversely affect power to grant exemption or remission under the Customs Tariff Act (reproduced as Part XVII in this Chapter).” 611 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Payment of duty 212. Where the Minister directs the payment of any suspended instalments Acts Nos. duty or import duty by way of instalments, the duty shall be 18 of 1981 s.7 payable and be paid by instalments within a period of not 4 of 1992 s.11 more than twelve months and interest shall be charged on the . amount paid by instalments at the prevailing rate of interest AG O chargeable by the Central Bank on the Government advances. n o f [s. 20 io mis5s] er Minister may 213.–(1) The Minister may, by order published in the Gta pu zette, amend Schedules o Act No. amend the Third Schedule. with 9 of 1998 s.7 (2) Every order made under subsection d u te(1) shall be submitted for the approval, to be signified byi srtre ibsolution, of the National Assembly within fifteen days of thoer dorder being made, or, if the National Assembly is not meetciendu g, within fifteen days after it next meets. pro d (3) Where any such order is ne or e b t approved by the National Assembly within the time ms apyecified in subsection (2), or is disapproved by the Naoko t ional Assembly, the order shall thereupon either expireis bh forthwith or cease to have effect, as t the case may be, but owf rt ithout prejudice to anything previously done or sufferedo t po a be done under the order. . N [s. 206] rve d e Effect of 214. Wshr ees re, after any contract has been entered into for the alteration of ht import duty and sale roigr delivery of any goods at a price which includes import l suspended duty du l . Aty or suspended duty, an alteration takes place in the rate on contract for nia sale za or amount of the import duty or suspended duty before the n Ta goods are entered for home consumption, then, in the absence of en t of express written provision in the contract to the contrary, the rnm contract shall have effect as follows- e ov (a) in the event of the alteration being the increase of G 02 5 an existing import duty or suspended duty or the ©2 imposition of a new import duty or suspended duty payable, may add the difference caused by the alteration to the agreed price; (b) in the event of the alteration being the reduction or abolition of an existing import duty or suspended duty, 612 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] the purchaser may deduct the difference caused by the alteration from the agreed price; (c) in the event of the alteration not being finally adopted, the agreed price shall be adjusted so as to allow for . any resultant refund or payment of import duty or AG O suspended duty. of n [s. 20is7s] io erm Application of 215. Articles 3 and 4 of the Protocol on Trade for Souut pthern agreement by o SADC Member African Development Community which prwoit vhide for States elimination of barriers to intra-SADC trade andte delimination Act No. u 10 of 2001 s.20 of import duties respectively on goods imporitsetr idb into Tanzania from Southern African Development C oorm d munity Member States shall apply to the United Republeiduc c and have full force of law. rod repe b [s. 208] ay Repeal 216. [Repealed by Act No.2ok0 m of 1978 s. 22.] bois [s. 209] of th Repeal 217. [Repealed byp aA rt ct No.54 of 1969.] No . [s. 210] d rve res e PART XVIII ts ghCUSTOMS AND EXCISE MANAGEMENT All r i . an ia [Act No. 19 of 1977] z Tan [1st July, 1977] nt of Omittmede 218. [Omitted.] ve rn [s. 211] 5 G o 02 ©2 This Part to apply 219. Except as provided in section 214, the provisions of this notwithstanding Community laws Part shall have effect notwithstanding the provisions of any Act of the Community. [s. 212] 613 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Interpretation 220. In this Part, unless the context otherwise requires- Cap.4 s.8 “customs and excise revenue” means any import duties chargeable under this Act and excise duties chargeable Cap.147. under the Excise (Management and Tariff) Act; . “the Department” means the Department of Customs and G OA Excise established under section 225 of this Act. n o f [s. 21 io is3s] erm Certain Acts of 221.–(1) Until such time as Parliament makes prouo t vpision Community to apply imposing, or relating to the collection of Cus th wtioms and Excise duties, the Customs Management Act aunted d the Excise Management Act shall continue to apply tos tra ib i nd have effect within the United Republic subject to the mr od o difications set out in subsection (2). ce d (2) The Customs Managemenrotd u p Act and the Excise Management Act shall apply tob ae nred in relation to the United Republic as if there were subsmt aiytuted for the references in those Acts to– oo k (a) the Communithyis, bbut in section 114 of the Customs t Managemento f rt Act and in section 56 of the Excise Managemo ep ant Act, references to the Government of the Unitedd. R Nepublic; (b) the e se Ar vuthority or Minister of the Community, references re tst o the Minister responsible for Finance; (c ri)gl h the Commissioner General of Customs, references to Al ia. the Commissioner of Customs appointed or deemed to za n have been appointed under section 222 of this Act; n f T a (d) the East African Department or to officers of the East nt o e African Department, unless the context otherwise rnm requires, references respectively to the Department or ov e G to the officers of the Department. 02 5 [s. 214] ©2 Omitted 222. [Omitted.] [s. 215] 614 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Payment not 223. Payments or contributions to the General Fund of to be made to General Fund of the Community shall not be made out of Customs and Community Excise revenue chargeable in the United Republic after the commencement of this Act. . [s. 216] AG f O o Amendment 224. Amends the Customs Management Act and the Excisseio n of laws. s Management Act. i pe rm ou[ ts. 217] ith ed w FIRST SCHEDULE*4 t trib u dis[Omitted] r ed o c du SECOND SCHrEepD roULE* e [Omitted.] b ay m oo k b TH th iIsRD SCHEDULE* of [Omitted.] rt a No p d. e se rv FOURTH SCHEDULE A ts re h Act No. [Noltl er: ig The Fourth Schedule - A: HARMONISED CUSTOMS TARIFF is 11 of 2000 s. 13 p A au. blished separately in book form obtainable from the Commissioner nGia eneral of Customs.] nza of T t men ernv G o 02 5 ©2 4 *First, Second and Third shedules areOmitted under section 7 of the Laws Revision Act, Cap. 4, Because the applicable rates of chargeable customs and tariffs are covered under the East African Customs Management Act. 615 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] FOURTH SCHEDULE B (Section 108) PART I . VALUE OF IMPORTED GOODS LIABLE TO AG AD VALOREM IMPORT DUTY O of ion Interpretation 1.–(1) In this Schedule- iss Act No. 2 of 2014 “customs value of imported goods” means the value of goods foerrm s. 11 p the purposes of levying ad valorem duties of customs on importedou g t oods; “identical goods” means goods which are the same in aitlhl respects, including physical characteristics, quality and reputetda twion. Minor differences in appearance shall not preclude rgibo uods otherwise conforming to the definition from being regarded daiss t identical; “identical goods” and “similar goods” do n ort include, as the case may be, goods which incorporate or reflect eneduc gineering, development, art-work, design work, and plans and sketrcohdes for which no adjustment has been made under subparagraph (1 r)e( pb)(iv) or paragraph 9 because such elements were undertaken in T abne zania; “produced” includes grown, m maaynufactured and mined; “similar goods” means goookds which, although not alike in all respects, have like characte o isr i bstics and like component materials which enable them to performf ththe same functions and to be commercially inter-changeable. Thaer t qouality of the goods, their reputation and the existence of a tradoe pmark are among the factors to be considered in determining whde. t Nher goods are similar. (2) For th e erev purposes of this Schedule- (a) s regoods shall not be regarded as “identical goods” or “similar hts goods” unless they were produced in the same country as the rigll goods being valued. . Aa (b) Goods produced by different persons shall be taken into an i account only when there are no identical goods or similar z an goods, as the case may be, produced by the same person as of T the goods being valued. t en (3) For the purposes of this Schedule, persons shall be deemed to be ern m related only if: ov (a) they are officers or directors of one another’s businesses; G 25 (b) they are legally recognised partners in business; 20 (c) they have an employer and employee 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; 616 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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) Any person who associates with another person in business, such . that one is the sole agent, distributor or sole concessionaire, however AG described, of the other shall be deemed to be related for the purposes of of O this Schedule if they fall within the criteria of subparagraph 3. n io ss Transaction value 2.–(1) The customs value of imported goods shall be the transacmtiir on value, which is the price actually paid or payable for the good sp eut when sold for export to Tanzania adjusted in accordance with thet hporovisions of paragraph 9, but where- wi (a) there are no restrictions as to the dispositioutne d or use of the goods by the buyer other than restrictionsstr iwb hich: (i) are imposed or required by law dir or by the public authorities in Tanzania; d oe (ii) limit the geographical area dinu c which the goods may be re-sold; or pro (iii) do not substantially affee rc et the value of the goods; (b) the sale or price is nayo bt subject to some condition or consideration for whki cmh a value cannot be determined with respect to the goodosob being valued; (c) no part of the pthri so ceeds of any subsequent resale, disposal or use of the goo odf t s by the buyer will accrue directly or indirectly to the sel lpear r, unless an appropriate adjustment can be made in acco o Nrdance with the provisions of paragraph 9; and (d) the ebd . v uyer and seller are not related, or where the buyer and s r seeller are related, that the transaction value is acceptable for ts recustoms purposes under the provisions of subparagraph (2). (2r)ig hIn determining whether the transaction value is acceptable for th eA lp l urposes of subparagraph (1), the fact that the buyer and the seller naiar .e related within the meaning of paragraph (1) shall not in itself be a nz a ground for regarding the transaction value as unacceptable. In such a f T case the circumstances surrounding the sale shall be examined and the nt o transaction value shall be accepted provided that the relationship did me not influence the price. If, in the light of information provided by the ernv importer or otherwise, the proper officer has grounds for considering Go that the relationship influenced the price, he shall communicate his 02 5 grounds to the importer and such importer shall be given a reasonable ©2 opportunity to respond and where the importer so requests, the communication of the grounds shall be in writing; (3) 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 617 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] closely approximates to one of the following occurring at or about the same time: (a) the transaction value in sales to unrelated buyers of identical or similar goods for export to Tanzania; (b) the customs value of identical or similar goods are determined . under the provisions of paragraph 6; AG (c) the customs value of identical or similar goods as determined f Oo under the provisions of paragraph 7: ion Provided that, in applying the provisions under subparagraph (2) (isas) and (b) of this paragraph, due account shall be taken of demonsterrmp ated differences in commercial levels, quantity levels, the oeul te ments enumerated in paragraph 9 and costs incurred by the sellewrit hin sales in which the seller and the buyer are not related that are neodt incurred by the seller in sales in which the seller and the buyer are t ib urelated. The tests set forth in subparagraph (2)(b)d r isatre to be used at the initiative of the importer and only for coor d mparison purposes. Substitute values may not be established e u cunder the provisions of subparagraph (2)(b). pro d Transaction value 3.–(1) Where the customs value ofe tr ehe imported goods cannot be of identical goods determined under the provisions oaf yp baragraph 2, the customs value shall be the transaction value of idenkt mical goods sold for export to Tanzania and exported at or about the b soa ome time as the goods being valued; (2) In applying this pthai sragraph, the transaction value of identical goods in a sale at the f ts oame commercial level and in substantially the same quantity as th pea rgoods being valued shall be used to determine the customs val.u o Ne and where no such sale is found, the transaction value of idenvtei dcal goods sold at a different commercial level or in different qusaen r tities, adjusted to take account of differences attributable to commts e rercial level or to quantity, shall be used, provided that such adjusrtigm h ents can be made on the basis of demonstrated evidence which cleAal rl ly establishes the reasonableness and accuracy of the adjustment, nwia .hether the adjustment leads to an increase or a decrease in the value. zan (3) Where the costs and charges referred to in subparagraph (2) f T a of paragraph 9 are included in the transaction value, an adjustment o nt shall be made to take account of significant differences in such costs me and charges between the imported goods and the identical goods in ve rn question arising from differences in distances and modes of transport. G o (4) Where in applying this paragraph, more than one transaction 02 5 value of identical goods is found, the lowest such value shall be used to ©2 determine the customs value of the imported goods. Where the 4.–(1) Where the customs value of the imported goods cannot be custom value determined under the provisions of paragraph 2 and 3, the customs of the imported value shall be the transaction value of similar goods sold for export goods cannot be determined to Tanzania and exported at or about the same time as the goods being valued; 618 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) 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 and where no such sale is found, the transaction value of similar goods sold at a different commercial level or in . different quantities, adjusted to take account of differences attributable AG to commercial level or to quantity, shall be used, provided that such f Oo adjustments can be made on the basis of demonstrated evidence which io n clearly establishes the reasonableness and accuracy of the adjustmeinsst, whether the adjustment leads to an increase or a decrease in the vearm p lue. (3) Where the costs and charges referred to in subparagraputo h (2) of paragraph 9 are included in the transaction value, an adju th wsitment shall be made to take account of significant differences in seud ch costs and charges between the imported goods and the similar goutib ods in question arising from differences in distances and modes ofd itsr transport. (4) Where, in applying this paragraph, mor eo rt han one transaction, value of similar goods is found, the lowest suce d u ch value shall be used to determine the customs value of the imporrotded goods. p Determination 5. Where the customs value of the impoe rr eted goods cannot be determined of value when under the provisions of paragrapha y2 b, 3 and 4, the customs value shall transaction value be determined under the proviks imons of paragraph 6 or, if the customs is not available value cannot be determined o ubonder that paragraph, under the provisions of paragraph 7 save that, s t hait the request of the importer, and with the approval of the propert o fffi cer, the order of application of paragraphs 6 and 7 shall be rever spead r . o Deductive value 6.–(1) Where tdh. Ne imported goods or identical or similar imported goods are soelrdv e in Tanzania in the condition as imported, the customs value of th ree s imported goods under the provisions of this paragraph shall be basehdts on the unit price at which the imported goods or identical or similll ra igr imported goods are so sold in the greatest aggregate quantity, aat. Aor about the time of the importation of the goods being valued, to anp i ersons who are not related to the persons from whom they buy such nza goods, subject to deductions for the following: f T o (a) either the commissions usually paid or agreed to be paid or en t the additions usually made for profit and general expenses in rnm connection with the sales in such country of imported goods e ov of the same class or kind; G 25 (b) the usual costs of transport and insurance and associated 20 costs incurred within Tanzania; © (c) where appropriate, the costs and charges referred to in subparagraph (3) of paragraph 9; and (d) the customs duties and other national taxes payable in Tanzania by reason of the importation or sale of the goods; 619 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (2) 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), be based on the unit price at which the imported goods or identical or similar imported goods are sold in Tanzania in . the condition as imported at the earliest date after the importation of AG the goods being valued but before the expiration of 90 days after such of O importation. ion (3) Where neither the imported goods nor identical nor simmiilsasr imported goods are sold in Tanzania in the condition as importedp,e t rhen, if the importer so requests, the customs value shall be based onou t t he unit price at which the imported goods, after further processinitgh, are sold in the greatest aggregate quantity to persons in Tanzaneiad wwho are not related to the persons from whom they buy such gooidbus t, due allowance being made for the value added by such processingi sat r d nd the deductions provided for in subparagraph (1) r ed o Computed value 7.–(1) The customs value of imported goodud cs under the provisions of this paragraph shall be based on a comeppu roted value which shall consist of the sum of: e r (a) the cost or value of my aba terials and fabrication or other processing employedk imn producing the imported goods; (b) an amount for p bro ofit and general expenses equal to that usually reflectetdhi sin sales of goods of the same class or kind as the goods be f t oing valued which are made by producers in the country o pfa e rxportation for export to Tanzania; (c) the co.s Nt oor value of all other expenses necessary to reflect the costesdv added under subparagraph (2) of paragraph 9. (2) No peerrs son not resident in Tanzania may be required or compelled to produsc r e t e for examination, or to allow access to, any account or other recorrdig hfor the purposes of determining a computed value. Provided that, infAolrl mation supplied by the producer of the goods for the purposes of ndiae . termining the customs value under the provisions of this paragraph zan may be verified in another country by a proper officer with the Schedule f T a of the producer and provided sufficient advance notice is given to the nt o government of the country in question and the latter does not object to me the investigation. Fvae rn o llback method 8.–(1) Where the customs value of the imported goods cannot be 5 G2 determined under the provisions of paragraph 2 through 7, inclusive, the 20 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 Tanzania. (2) No customs value shall be determined under the provisions of this paragraph on the basis of: (a) the selling price in Tanzania of goods produced in Tanzania; 620 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 determined for identical or similar goods in AG accordance with the provisions of paragraph 7; O of (e) the price of the goods for export to a country other than n io Tanzania; iss (f) minimum customs values; or rm pe (g) arbitrary or fictitious values. ut o (3) Where the importer so requests, he shall be informedith in writing of the customs value determined under the provisions ofe tdh wis paragraph and the method used to determine such value. t trib u s Adjustment for 9.–(1) In determining the customs value undr edr i the provisions of costs and services paragraph 2, there shall be added to the price da oe ctually paid or payable for the imported goods as follows: ucd (a) to the extend that they are inecpu rorred by the buyer but are not included in the price actuaell yr paid or payable for the goods- (i) the commissionsa y abnd brokerage, except buying commissions; k m (ii) the cost of co o nbotainers which are treated as being one for customs puhrist poses with the goods in question; (iii) the cost f t of packing whether for labour or materials; (b) the value p, a rapportioned as appropriate, of the goods and servic.e Ns o where supplied directly or indirectly by the buyer freeve o df charge or at reduced cost for use in connection with t r shee production and sale for export of the imported goods, to e ts r the extent that such value has not been included in the price rig h actually paid or payable as follows— All (i) materials, components, parts and similar items . nia incorporated in the imported goods; nz a (ii) tools, dies, moulds and similar items used in the f T a production of the imported goods; o nt (iii) materials consumed in the production of the imported me goods; ernv (iv) engineering, development, artwork, design work, o G and plans and sketches undertaken elsewhere than 5 02 in Tanzania and necessary for the production of the ©2 imported goods; (c) royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, 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; 621 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 in accordance with paragraphs 2 to 7, there shall be added to the . price actually paid or payable for the goods: AG (a) the cost of transport of the imported goods to the port or O of place of importation into Tanzania; provided that in the case n io of air freight only 25% of the freight actually paid or paymabislse shall be added; pe r (b) loading, unloading and handling charges associaotue t d with the transport of the imported goods to the port itohr place of importation into Tanzania; and the cost of intseudr wance. (3) Additions to the price actually paid or payarbibl ue shall be made under this paragraph only on the basis of objec st tdiive and quantifiable data. or (4) No additions shall be made to the pricedc actually paid or payable in determining the customs value except arosd p u rovided in this paragraph. re p PARyT b e a II m INTERPRoko E TATIVE NOTES b f th is General Note Sequearnt toial Application of Valuation Methods o p 1. Paragraphs 2d .t Nhrough 7 define how the customs value of imported goods is to berev edetermined under the provisions of this Schedule. The methods orefs valuation are set out in a sequential order of application. The primarhyt smethod for customs valuation is defined in paragraph 2 and implol rr igted goods are to be valued in accordance with the provisions of t A ah. is paragraph whenever the conditions prescribed therein are fulfilled. an i nz 2. Where the customs value cannot be determined under the provisions f T a of paragraph 2, it is to be determined by proceeding sequentially nt o through the succeeding paragraphs to the first such paragraph under me which the customs value can be determined. Except as provided in ve rn paragraph 5, it is only when the customs value cannot be determined Go under the provisions of a particular paragraph that the provisions of the 250 next paragraph in the sequence can be used. ©2 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 622 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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 provisions of paragraphs 2 through 7 it is to be determined under the provisions of paragraph 8. G. O A Use of Generally Accepted Accounting Principles of sio n s 1. “Generally accepted accounting principles” refers to the recogn i rmised consensus or substantial authoritative support within Tanzta pn eia at a particular time as to which economic resources and othbo uligations should be recorded as assets and liabilities, which changes win i assets and liabilities should be recorded, how the assets and liabiliuttiee ds and changes in them should be measured, what information sisht roibuld be disclosed and how it should be disclosed, and which finan d ocr ial statements should be prepared. These standards may be broaed guidelines of general application as well as detailed practices andd up crocedures. ro 2. For the purposes of this Schedule ,r et phe proper officer shall utilise information prepared in a manner e y cbonsistent with generally accepted accounting principles in Tanzania m w a hich is appropriate for the paragraph in question. For example, the doektermination of usual profit and general expenses under the provisisi o bno s of paragraph 6 would be carried out utilising information pref tphared in a manner consistent with generally accepted accountinga rpt roinciples of Tanzania. On the other hand, the determination of uos upal profit and general expenses under the provisions of paragraph 7 N dw. ould be carried out utilising information prepared in a manner coenrvseistent with generally accepted accounting principles of the coun trrey s of production. As a further example, the determination of an ehltesment provided for in subparagraph (1)(b)(ii) of paragraph 9 undlel r igtaken in Tanzania would be carried out utilising information in aa .m Aanner consistent with the generally accepted accounting principles ano i f Tanzania. z Tan of Note to paragraph 1 en t Subparagraph (3)(e) ern m ov For the purposes of this Schedule, one person shall be deemed to 5 G2 control another when the former is legally or operationally in a position 20 to exercise restraint or direction over the latter. © Subparagraph (4) For the purposes of paragraph 1, the term “persons” includes a legal person, where appropriate. 623 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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 necessarily take the form of a transfer of AG money. Payment may be made by way of letters of credit or negotiable O of instruments. Payment may be made directly or indirectly. An example io n of an indirect payment would be the settlement by the buyer, whethisesr in whole or in part, of a debt owed by the seller. rm pe 2. Activities undertaken by the buyer on the buyer’’s owno ua tc count, other than those for which an adjustment is provided in paragithraph 8, are not considered to be an indirect payment to the seller, evteedn w though they might be regarded as of benefit to the seller. The costrsib o uf such activities shall not, therefore, be added to the price actual ldyi s tpaid or payable in determining the customs value. or 3. The customs value shall not include the feoduc llowing charges or costs, provided that they are distinguished frormod the price actually paid or payable for the imported goods: rep (a) charges for construction ,b ee rection, assembly, maintenance or technical assistancmea, yundertaken after importation on imported goods suockh as industrial plant, machinery or equipment; s b o (b) the cost of tran i f tshport after importation; (c) duties and trat oxes of Tanzania. 4. The price acot puaally paid or payable refers to the price for the imported goodds.. NThus the flow of dividends or other payments from the buyer to trvhee seller that do not relate to the imported goods are not part of the e s r e csustoms value. ht rigll Subparagraph (1)(a)(iii) . A nAiaa mong restriction which would not render a price actually paid or z an payable unacceptable are restrictions which do not substantially affect of T the value of the goods. An example of such restrictions would be the case t en where a seller requires a buyer of automobiles not to sell or exhibit them. ern m ov Subparagraph (1)(b) G 25 20 1. Where 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 not 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; 624 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (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 AG provided by the seller on condition that the seller will receive O of a specified quantity of the finished goods. ion 2. However, conditions or considerations relating to the producmtiio ssn or marketing of the imported goods shall not result in rejection r p oe f the transaction value. For example, the fact that the buyer furnoius th es the seller with engineering and plans undertaken in Tanzaniiath shall not result in rejection of the transaction value for the purpose w esd of paragraph 2. Likewise, if the buyer undertakes on the buyer’s oiwbun t account, even though by agreement with the seller, activities relatdisn trg to the marketing of the imported goods, the value of these ac otri vities is not part of the customs value nor shall such activities e u credsult in rejection of the transaction value. pro d re Subparagrya bp eh (2) and (3) ma 1. Subparagraphs (2) and (3) prook vide different means of establishing the acceptability of a transactiosn bi ovalue. th 2. Subparagraph 2 pro f t ovides that where the buyer and the seller are related, the circums tpanr ces surrounding the sale shall be examined and the transaction v o . aNlue shall be accepted as the customs value provided that the relatioendv ship did not influence the price. It is not intended that there shoulsde rbe an examination of the circumstances in all cases where the buyesr r eand the seller are related. Such examination will only be requirrige hdt where there are doubts about the acceptability of the price. W hAlel re the proper officer has no doubts about the acceptability of the npiar .ice, it should be accepted without requesting further information a nz from the owner. For example, the proper officer may have previously Ta f examined the relationship, or it may already have detailed information nt o concerning the buyer and the seller, and may already be satisfied from me such examination or information that the relationship did not influence rn ve the price. Go 5 2 3. Where the proper officer is unable to accept the transaction value 20 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 the transaction, including the way in which the buyer and seller organise their commercial relations and the way in which the price in question 625 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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 AG practices of the industry in question or with the way the seller settles of O prices for sales to buyers who are not related to the seller, this wouldio n demonstrate that the price had not been influenced by the relationshisips . As a further example, where it is shown that the price is adequpea rtme to ensure recovery of all costs plus a profit which is representatoivu te of the firm’s overall profit realised over a representative period of tiimth e (e.g. on an annual basis) in sales of goods of the same class or ktiend dw, this would demonstrate that the price had not been influenced. trib u s 4. Subparagraph (3) provides an opportunity r dfo i r the importer to demonstrate that the transaction value closde oe ly approximates to a “test” value previously accepted by the prodpucer officer and is therefore acceptable under the provisions of para r epgroaph (2). Where a test under subparagraph (3) is met, it is not necee srsary to examine the question of influence under paragraph 2. If theay p broper officer has already sufficient information to be satisfied, withk omut further detailed inquiries, that one of the tests provided in subbpoaoragraph (3) has been met, there is no reason for it to require ththei s importer to demonstrate that the test can be met. In subparagrapt ho f (3) the term “unrelated buyers” means buyers who are not related ptoa r the seller in any particular case. o d. N ve Subparagraph (3) ers A numbtse r re of factors must be taken into consideration in determining whetrhige hr one value “closely approximates” to another value. These fac ll Ators include the nature of the imported goods, the nature of the niian .dustry itself, the season in which the goods are imported, and, zan whether the difference in values is commercially significant. Since f T a these factors may vary from case to case, it would be impossible to nt o apply a uniform standard such as a fixed percentage, in each case. For me example, a small difference in value in a case involving one type of ve rn goods could be unacceptable while a large difference in a case involving o G another type of goods might be acceptable in determining whether the 02 5 transaction value closely approximates to the “test” values set forth in ©2 subparagraph (3). 626 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Note to paragraph 3 1. 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 AG one of the following three conditions may be used: of O (a) a sale at the same commercial level but in different quantitiesi; on (b) a sale at a different commercial level but in substantially tishse same quantities; or ermp (c) a sale at a different commercial level and in odu ti fferent quantities. ith w 2. Having found a sale under any one of these tuhterede conditions adjustments will then be made as the case may be, fsotr ib: (a) quantity factors only; r d i (b) commercial level factors only; or o ed (c) both commercial level and quantiutcd y factors. ro 3. The expression “and/or” allows the p r eflexibility to use the sales and make the necessary adjustments in b eany one of the three conditions described above. ay k m 4. For the purposes of paragbroa oph 3, the transaction value of identical imported goods means thai s customs value, adjusted as provided in subparagraphs (1)(b) a f t nod (2), which has already been accepted under paragraph 2. pa r o 5. A condition N df.o r adjustment because of different commercial levels or different rqvue antities is that such adjustment, whether it leads to an increa sree s eor a decrease in the value, be made only on the basis of demonhstsrated evidence that clearly establishes the reasonableness and accull rr iagcy of the adjustments, e.g. valid price lists containing prices rae.f Aerring to different levels or different quantities. As an example of this, niia f the imported goods being valued consist of a shipment of 10 units and nza the only identical imported goods for which a transaction value exists of T involved a sale of 500 units, and it is recognised that the seller grants t en quantity discounts, the required adjustment may be accomplished by rnm resorting to the seller’s price list and using that price applicable to a sale veo of 10 units. This does not require that a sale had to have been made in 5 G quantities of 10 as long as the price list has been established as being 20 2 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. 627 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Note to paragraph 4 1. 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 sale of similar goods that takes place under any one AG of the following three conditions may be used: of O (a) a sale at the same commercial level but in different quantitiesi; n o (b) a sale at a different commercial level but in substantially tishse same quantities; or pe rm (c) a sale at a different commercial level and in duti o fferent quantities. ith w 2. Having found a sale under any one of these tuhterede conditions adjustments will then be made, as the case may be, sfotr irb: (a) quantity factors only; dir (b) commercial level factors only; or o ed (c) both commercial level and quandtiut cy factors. ro 3. The expression “and/or” allows the r efl pexibility to use the soles and make the necessary adjustments in b eany one of the three conditions described above. aym For the purpose of paragroakp h 4, the transaction value of similar imported goods means a icsu bsotoms value, adjusted as provided for in subparagraphs (1) (b) anf dth (2), which has already been accepted under paragraph 2. rt o A condition for paao djustment because of different commercial levels or different quda.n Ntities is that such adjustment, whether it leads to an increase e eorvr a decrease in the value, be made only on the basis of demonstr raet sed evidence that clearly establishes the reasonableness and acchutsracy of the adjustment, e.g. valid price lists containing prices refelrl r iigng to different levels or different quantities. As an example of this, iaf .t Ahe imported goods being valued consist of a shipment of 10 units and i anthe only similar imported goods for which a transaction value exists z an involved a sale of 500 units, and it is recognised that the seller grants f T o quantity discounts, the required adjustment may be accomplished by t en resorting to the seller’s price list and using that price applicable to a sale rnm of 10 units. This does not require that a sale had to have been made in e ov quantities of 10 as long as the price list has been established as being 5 G bona fide through sales at other quantities. In the absence of such an 20 2 objective measure, however, the determination of a customs value © under the provisions of paragraph 4 is not appropriate. 628 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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 AG such sales take place. O n o f 2. As an example of this, goods are sold from a price list which gran io stss favourable unit prices for purchases made in larger quantities. erm i t p ho u Sale quantity Unit price Number Total it of sales quantitdy w Sold at te each price 1-10 units100 10 sales of 5 units 65 ibu ist r 5 sales of 3 units r d o 11-25 units 95 5 sales of 11 units 55 ed du c over 25 units 90 1 sale of 30 units 80 ro rep 1 sale of 50 units e b may The greatest number of unitso os ko ld at a price is 80; therefore, the unit price in the greatest aggregias t be quantity is 90. th 3. As another example t oof f this, two sales occur. In the first sale 500 units are sold at a price o r paf 95 currency units each. In the second sale 400 units are sold at .a N p o rice of 90 currency units each. In this example, the greatest numbeedr of units sold at a particular price is 500; therefore, the unit price inse rtvhe greatest aggregate quantity is 95. re 4. A thhtisr d example would be the following situation where various qualnl rt iigties are sold at various prices. a. A (a) Sales ni za Sale quantity Unit price an f T 40 units 100 nt o 30 units 90 me rn 15 units 100 e ov 50 units 95 5 G 02 25 units 105 ©2 35 units 100 5 units 90 629 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] (b) Totals Total quantity sold Unit price 65 100 50 90 . 60 100 AG 25 95 of O ion In this example, the greatest number of units sold at a particular pr ism cse is 65; therefore, the unit price in the greatest aggregate quantity ipse 9 r 0. t 5. Any sale in the importing country, as described in subpitahr oaugraph 1 above, to a person who supplies directly or indirectly fdr wee of charge or at reduced cost for use in connection with theb up teroduction and sale for export of the imported goods any of the elsetmr i i ents specified in subparagraph 1 (b) of paragraph 9, should not ber tdaken into account in establishing the unit price for the purposes of pd e aoragraph 6. uc 6. It should be noted that “profit and groedneral expenses” referred to in subparagraph (1) of paragraph 6 s hreo puld be taken as a whole. The figure for the purposes of this deduyc bt eion should be determined on the basis of information supplied b ym aor on behalf of the importer unless the importer’s figures are inocoo knsistent with those obtained in sales in Tanzania of imported g b iso ods of the same class or kind. Where the importer’s figures are inf cthonsistent with such figures, the amount for profit and general ex o aprtenses may be based upon relevant information other than that supop plied by or on behalf of the owner. N 7. The “genevrea dl . expenses” include the direct and indirect costs of marketinge tsh ere goods in question. r 8. Locgahl t staxes payable by reason of the sale of the goods for which a dedul rcil tion is not made under the provisions of subparagraph (1)(a)(iv) oiaf. Aparagraph 6 shall be deducted under the provisions of subparagraph za n(1)(a)(i) of paragraph 6. n f T a 9. In determining either the commissions or the usual profits and o nt general expenses under the provisions of subparagraph (1) of paragraph me n 6, the question whether certain goods are “of the same class or kind” as r ve other goods must be determined on a case-by-case basis by reference to G o the circumstances involved. Sales in Tanzania of the narrowest group 02 5 or range of imported goods of the same class or kind, which includes ©2 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. 630 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 10. For the purposes of subparagraph (1)(b) of paragraph 6, 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 subparagraph (2) of paragraph 6 is used, G. deductions made for the value added by further processing shall be OA based on objective and quantifiable data relating to the cost of such ofn work. Accepted industry formulas, recipes, methods of constructiosns i,o and other industry practices would form the basis of the calculatieornmsi . p 12. It is recognised that the method of valuation provide t odu for in subparagraph 2 of paragraph 6 would normally not be applicitahble when, as a result of the further processing, the imported goeod dws lose their identity. However, there can be instances where, althiouutb gh the identity of the imported goods is lost, the value added by sttr di he processing can be determined accurately without unreasonable odrifficulty. On the other hand, there can also be instances where theu ci emd ported goods maintain their identity but form such a minor erloedment in the goods sold in Tanzania that the use of this valuation mre pethod would be unjustified. In view of the above, each situation oyf bt ehis type must be considered on a case-by-case basis. ma k o N bo iso te to paragraph 7 f th 1. As a general rule, curts oa toms value is determined under this Agreement on the basis of infoo prmation readily available in Tanzania. In order to determine a comd. p Nuted value, however, it may be necessary to examine the costs of e eprvroducing the goods being valued and other information which hasr ets o be obtained from outside Tanzania. Furthermore, in most cases thhtes producer of the goods will be outside the jurisdiction of the auth ig ll orrities of Tanzania. The use of the computed value method will g A ae. nerally be limited to those cases where the buyer and seller are related ana i nd the producer is prepared to supply to the authorities of Tanzania an z the necessary costings and to provide facilities for any subsequent f T o verification which may be necessary. en t m 2. The “cost or value” referred to in subparagraph (1) (a) of paragraph 7 is ve rn to be determined on the basis of information relating to the production o G of the goods being valued supplied by or on behalf of the producer. It 250 is to be based upon the commercial accounts of the producer, provided ©2 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 (1)(a)(ii) and (iii) of paragraph 9. It shall also include the value, apportioned as appropriate under the provisions of the relevant 631 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] note to paragraph 9, of any element specified in subparagraph (1)(b) of paragraph 9 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 subparagraph (1)(b)(iv) of paragraph 9 which are undertaken in Tanzania shall be included only to the extent . that such elements are charged to the producer. It is to be understood AG that no cost or value of the elements referred to in this paragraph shall of O be counted twice in determining the computed value. ion ss 4. The “amount for profit and general expenses” referred trom i in subparagraph (1)(b) of paragraph 7 is to be determined on th epet basis of information supplied by or on behalf of the producer thuon uless the producer’s figures are inconsistent with those usually refle i wcted in sales of goods of the same class or kind as the goods being vuatelu d ed which are made by producers in the country of exportation for rib is et xport to Tanzania. d 5. It should be noted in this context that the “oarmount for profit and general expenses” has to be taken as a wholcee. dIt follows that if, in any particular case, the producer’s profit figurorde u is low and the producer’s general expenses are high, the produc p reer’s profit and general expenses taken together may nevertheless be c obensistent with that usually reflected in sales of goods of the same clas sm o ary kind. Such a situation might occur, for example, if a product weroek being launched in Tanzania and the producer accepted a nil oris l boow profit to offset high general expenses associated with the launcf hth. Where the producer can demonstrate a low profit on sales of the aimrt oported goods because of particular commercial circumstances, theo p producer’s actual profit figures should be taken into account providde.d N that the producer has valid commercial reasons to justify them rvaend the producer’s pricing policy reflects usual pricing policies i nre stehe branch of industry concerned. Such a situation might occur, hfotsr example, where producers have been forced to lower prices temlpl ro igrarily because of an unforeseeable drop in demand, or where t A ah. ey sell goods to complement a range of goods being produced in nTia anzania and accept a low profit to maintain competitiveness. Where z an the producer’s own figures for profit and general expenses are not T of consistent with those usually reflected in sales of goods of the same t en class or kind as the goods being valued which are made by producers in rnm the country of exportation for export to Tanzania, the amount for profit e ov and general expenses may be based upon relevant information other 5 G2 than that supplied by or on behalf of the producer of the goods. 20© 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, subject to the provisions of section 108. 632 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 7. The “general expenses” referred to in subparagraph (1)(b) of paragraph 7 covers the direct and indirect costs of producing and selling the goods for export which are not included under subparagraph (1) (a) of paragraph 7. 8. Whether certain goods are “of the same class or kind” as other G. goods must be determined on a case-by-case basis with reference to OA the circumstances involved. In determining the usual profits and f n o general expenses under the provisions of paragraph 7, sales for exporstios to Tanzania of the narrowest group or range of goods, which inclrumdi es the goods being valued, for which the necessary informationt cp ean be provided, should be examined. For the purposes of paragrapthho 7 u, “goods of the same class or kind” must be from the same countryd wa is the goods being valued. te ibu str Note to paragraph 8 di d o r e 1. Customs values determined under thdeu cprovisions of paragraph 8 should, to the greatest extent pos ro espible, be based on previously determined customs values. r be 2. The methods of valuation to bme aeymployed under paragraph 8 should be those laid down in paragrap ooh k 1 through 6 but a reasonable flexibility in the application of such ism bethods would be in conformity with the aims and provisions of pfa trhagraph 8. Some examples of reasrto onable flexibility are as follows: (a) Identicalo pg aoods - the requirement that the identical goods shoudld. N be exported at or about the same time as the goerovd e s being valued could be flexibly interpreted; identical s reimported goods produced in a country other than the hts country of exportation of the goods being valued could be l ri g l the basis for customs valuation; customs values of identical A a. imported goods already determined under the provisions of i an paragraphs 6 and 7 could be used. z an (b) Similar goods- the requirement that the similar goods should T of be exported at or about the same time as the goods being nte valued could be flexibly interpreted; similar imported goods rnm produced in a country other than the country of exportation e ov of the goods being valued could be the basis for customs G 25 valuation; customs values of similar imported goods already 20 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 subparagraph (1) (a) of paragraph 6 could be flexibly interpreted; the “90 days” requirement could be administered flexibly. 633 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Note to paragraph 9 GN. No. Subparagraph (1)(a)(i) 122 of 1967 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. AG of O Subparagraph (1)(b)(ii) n io iss 1. There are two factors involved in the apportionment of the elemermp ents specified in subparagraph (1)(b)(ii) of paragraph 9 to the oimu t ported goods - the value of the element itself and the way in which tihthat value is to be apportioned to the imported goods. The apportiotnedm went of these elements should be made in a reasonable manner aipbupropriate to the circumstances and in accordance with generally aisctd crepted accounting principles. or ed 2. Concerning the value of the elementd,u cif the importer acquires the element from a seller not related top rtohe importer at a given cost, the value of the element is that cost. Ife t rh ee element was produced by the owner or by a person related to thea yim b porter, its value would be the cost of producing it. If the element hk amd been previously used by the owner, regardless of whether it had bboe oen acquired or produced by such owner, the original cost of acquisihtison or production would have to be adjusted downward to reflect its f t t uose in order to arrive at the value of the element. r 3. Once a value hao sp abeen determined for the element, it is necessary to apportion th N da. t value to the imported goods. Various possibilities exist. For exaermv eple, the value might be apportioned to the first shipment if the im s preorter wishes to pay duty on the entire value at one time. As anohtsher example, the importer may request that the value be appo rigll tioned over the number of units produced up to the time of the fiar. s At shipment. As a further example, the importer may request that ant ihe value be apportioned over the entire anticipated production where z an contracts or firm commitments exist for that production. The method T of of apportionment used will depend upon the documentation provided en t by the importer. m ve rn 4. As an illustration of the above, an importer provides the producer o G with a mould to be used in the production of the imported goods and 5 02 contracts with the producer to buy 10,000 units. By the time of arrival ©2 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. 634 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] Subparagraph 1(b)(iv) 1. Additions for the elements specified in subparagraph (1)(b)(iv) of paragraph 9 should be based on objective an 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 the buyer’s AG commercial record system should be used in so far as possible. of O n 2. For those elements supplied by the buyer which were purchased osrio leased by the buyer, the addition would be the cost of the purchas is rme or the lease. No addition shall be made for those elements availablte p i en the public domain, other than the cost of obtaining copies of thethmo u. i 3. The ease with which it may be possible to calculate thde we values to be added will depend on a particular firm’s structure t iabnud management practice, as well as its accounting methods. tr r d is 4. It is possible for example, that a firm wh eidcho imports a variety of products from several countries maintainsu cthe records of its design centre outside Tanzania in such a way apsr d oto show accurately the costs attributable to a given product. In suceh re cases, a direct adjustment may appropriately be made under the paryo bvisions of paragraph 9. m 5. In another case, a firm may coakr ry the cost of the design centre outside Tanzania as a general overh o s ebad expense without allocation to specific products. In this instancf eth, i an appropriate adjustment could be made under the provisionsr t oof paragraph 9 with respect to the imported goods by apportioon pin ag total design centre costs over total production benefiting fromd t. h Ne design centre and adding such apportioned cost on a unit basis torv eimports. se 6. Variast iro ens in the above circumstances will, of course, require differreign htt factors to be considered in determining the proper method of alloAl cl ation. . an7 ia. In cases where the production of the element in question involves a nza number of countries and over a period of time, the adjustment should T of be limited to the value actually added to that element outside Tanzania. en t rnm Subparagraph (1)(c) ve 5 G o 1. The royalties and licence fees referred to in subparagraph (1)(c) of 2 20 paragraph 9 may include, among other things, payments in respect to © patents, trademarks and copyrights. However, the charges for the right to reproduce the imported goods in Tanzania shall not be added to the price actually paid or payable for the imported goods in determining the customs value. 635 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 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 Tanzania of the imported goods. . Subparagraph (3) OAG of Where objective and quantifiable data do not exist with regard to the io n additions required to be made under the provisions of paragraph is9s, the transaction value cannot be determined under the provisipoen rms of paragraph 2. As an illustration of this, a royalty is paid on the baosui t s of the price in a sale in the importing country of a litre of a particuiltahr product that was imported by the kilogram and made up into ae ds owlution after importation. If the royalty is based partially on the imipbur otrted goods and partially on other factors which have nothing to d doi s twith the imported goods (such as when the imported goods arde omr ixed with domestic ingredients and are no longer separately identcifieable, or when the royalty cannot be distinguished from special finarondc uial arrangements between the buyer and the seller), it would he inreap ppropriate to attempt to make an addition for the royalty. Howeve bre. if the amount of this royalty is based only on the imported goo y mdas and can be readily quantified, an addition to the price actually poako id or payable can be made. his b t rFt o f a IFTH SCHEDULE**5 [Omitted] No p d. erv e es ts r l ri gh Al nia . za Tan of nt rnm e ve G o 02 5 ©2 5 ** Fifth shedule isOmitted under section 7 of the Laws Revision Act, Cap. 4, Because the applicable rates of chargeable customs and tariffs are covered under the East African Customs Management Act. 636 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] SIXTH SCHEDULE (Section 198(5)) PART A . EXEMPTIONS FROM DUTY AG O of GN. Nos. Goods imported or purchased before clearance through the Customs io n 122 of 1967 by or on behalf of Government, Public Bodies, Privileged manissd 122 of 1977 Institutions: r Acts Nos. t p e 9 of 1977 s. 4 1. The President: ou 9 of 1988 s. 9 th Goods for use by the President. wi 18 of 2002 s.. 14 ed and 15 The Government: ut 11 of 2000 s. 8 1A. With the exception of white petroleum prosdtri uibcts, goods for the use of the Government of Tanzania. r d 1B. With the exception of white petroleumd poe roducts, goods for the use by the Local Government Authorities. uc rod 2. East African Community and rteh pe Corporations within the Community: be Goods of the following descrip tmi aoyn imported or purchased prior to clearance through Customs by otkhe Community or a Corporation within the Community for its own ubsois e and not for re-sale or other disposition for any material considerf athtion— (a) railway loc o aortmotives and rolling stock and spare parts thereof; (b) ships of oo pver 100 tonnes dead weight; (c) aircrda.f Nt and aircraft engines and spare parts thereof; aierr v enavigational instruments, lighting, radio and radar rea spparatus and equipment of a specialised nature for the hts repair of aircraft, specialised aircraft loading and unloading rigll equipment, aircraft maintenance and servicing equipment, a. A ground signs stairways for boarding aircraft; catering stores; nia (d) lifting machinery (including fork lift trucks) and spare parts z an thereof; T of (e) telephone and telecommunications apparatus and machinery en t and spare parts thereof; rnm (f) kerosene and aviation spirit imported or purchased by the veo East African Airways Corporation solely for use in aircraft 5 G2 engines; 20 (g) distillate and residual fuel oils imported or purchased by the © East Africa Railways Corporation solely for use in locomotive and marine engines. 637 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 3. Commonwealth and other Governments: (1) Goods consigned to officers or men on board a naval vessel belonging to another Commonwealth for their personal use or for consumption on board such vessel. (2) Goods for the use of any of the armed forces of any allied . power. OAG 4. Diplomatic Privileges: n o f (1) Goods for the official use of the United Nations or its specialissesd io Agencies or any Commonwealth High Commission or of any forremiign Embassy Consulate or Diplomatic Mission. t p e (2) Goods for the use of a high official of the United tNhoa utions or its specialised Agencies or a member of the diplomatic i wstaff of any Commonwealth or foreign country, where specific pruotve dision for such exemption is made by the Minister responsible for f ib sotrreign affairs. (3) On first arrival in the country of accreditr adt iion, or within three months of that date, the household and persoenda ol effects (including one motor vehicle), of an employee of the Unitedd uNc ations or of its specialised Agencies, any Commonwealth High Ceop rmo mission or United Nations or any foreign Embassy, Consulate oe rr Diplomatic Mission, provided such employee is not engaged in aayn by other business or profession in East Africa. m ok 5. Contractors to Governm o ise bnt and the East African Community: (1) Machinery, planf th, materials and rolling stock for use by an individual or a firm urt noder contract to the Government of Tanzania where the machinoe rpy a, plant, materials and rolling stock will be used exclusively for t N dh. e execution of the contract. (2) Wit e ehrv the prior approval or the Government of the United Republic, rem s achinery, plant, materials and rolling stock for use by an individhutsal or firm under contract to the East African Community, whelr rei g l such exemption forms part of the terms of the contract. A n6ia. . Boundary or other Special Commissioners: zan Goods for the private use of Boundary or other Special Commissioners a f T and their assistants, while executing their duty, and with the prior t on sanction of the President. me rn 7. Educational Institutions: e ov School stationery, (excluding exercise books), instruments, appliances 5 G2 and similar requisites including furniture used in the classroom, 20 workshop or laboratory for use by educational institutions, approved © for the purpose of this exemption by the Chief Education Officer and subject to such limitations and conditions as the Commissioner General may impose. 638 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 8. British Council: Goods for use by the British Council which are or will be a charge against the funds of the Council, not including goods for re-sale or for the personal use of the staff of the Council. 9. Red Cross: G. Goods consigned to the Tanzania Red Cross for free distribution in relief O A work, subject to such limitations and conditions as the Commissioner ofn General may impose. siois 10. Seafarers’ Welfare: pe rm Articles of equipment not intended for re-sale and not inuct o luding consumable stores or provisions, for use by the Missions to itSheamen or other similar organisations approved for the purpose of ttehd iws exemption by the Government, subject to such limitations andr icbounditions as the Commissioner General may impose. ist r d 11. Religious Bodies: ed o Furniture, including altars, fonts and puldpuicts, ornaments of a non- consumable nature, stained glass windowpsro, altar bread and communion wafers, sacramental wine, altar linen ea rn ed vestments, bells, organs and blowers therefor and harmoniumasy, band parts or accessories thereof, imported by or for presentatiokn m to any religious body, for use in the conduct of religious services b. o o is 12. Youth Associations: th Uniforms and appointrmt o f a ents for the use of the Boy Scout, Girl Guide or other similar Assoco ipations. N 13. Disabled Derdi .vers: Motor vehiscele rv controls and equipment specially designed for the use of disabled e hts d rrivers. 14. lBl rl iignd Persons: Ma. a Aterials and articles specially designed for the educational, scientific ano i r cultural advancement of the blind for the use of an organisation z an approved by the Government for the purpose of this exemption. T t o f n 15. Red Locust Control Service: me Goods for the use of the International Red Locust Control Service. ve rn o 16. Export Processing Zones: 5 G2 Goods imported or purchased by the investor licensed under the 20 Export Processing Zones Act, for use as raw materials, equipment and © machinery, including all goods directly related to the manufacturing in the Export Processing Zones, but shall not include motor vehicles, spare parts and consumables. 639 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] PART B GENERAL EXEMPTIONS 1. Aircraft Operations: (1) Any of the following goods which are imported for use by G. any airline designated under an air services agreement between the A of O Government of Kenya, the Government of Uganda and the Government n of Tanzania and a foreign Government- ss io Aircraft, aircraft engines, parts and accessories thereoefr;m iair navigational instruments; lighting, radio and radar apparattu ps and equipment; equipment of a specialised nature for the repair, m u tahiontenance and servicing of an aircraft on the ground; specialised airdc wr iaft, loading and unloading equipment; ground signs, stairways for butoearding aircraft catering stores. tribs (2) Kerosene and aviation spirit imported r do ir purchased before clearance through the Customs solely for use eind oaircraft engines by any airline under an air services agreement bedtuw ceen the Government and foreign government. ro re p 2. Containers and Pallets: be Boxes, tins, bottles, jars and simaiy m lar packaging units in which any goods not liable to an ad valoroeomk duty are packed and imported, being ordinary packaging units f b iso r the goods contained therein, containers and pallets. f th (2) Pallets of anyar tm oaterial. p 3. Deceased Pers. oNnos’ Effects: Used personal eedv ffects, subject to such limitations as the Commissioner General masye i rmpose which are not for re-sale and have been the property of a dectesa rseed person and have been inherited by or bequeathed to the persoinghr to whom they are consigned. ll 4a.. F Ailms: ni za (1) Film strips and slides of a scientific, educational or religious an nature. f T o (2) Cinematograph films, exposed and developed, of a scientific, t en technical or educational nature for exhibition free of charge solely to or rnm by scientific or technical societies or in educational institutions, or for e ov exhibition free of charge solely for the purpose of training. 5 G 02 5. Film Projectors: ©2 Cinematograph, film strip and slide projectors and epidiascopes imported for use by scientific educational or religious institutions. 6. Fish, Crustaceans and Molluscs: Fish, crustaceans and molluscs, fresh (liver or dead), chilled or frozen, caught and landed by canoes or vessels based in Tanzania. 640 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 7. Life Saving Apparatus: Lifebelts, lifebuoys and other saving equipment. 8. Packing and Lagging: Materials for the packing and lagging of industrial machinery, piping and tanks. G. A 9. Passengers’ Baggage: f O Goods imported by passengers arriving from places outside East Africa,io n o subject to the limitations and conditions specified in the followmiin ssg paragraphs. pe r (1) The goods shall be- ou t (a) the property of, and accompany, the passengeri,th except as provided in paragraph (7) of this item; d we (b) for the personal or household use of the ripb uatssenger in East Africa; istd (c) of such kinds in such quantities as tohr e proper officer may allow; and edc (d) retained by the passenger in Earostd uAfrica and- (i) in the case of a motor ve p rheicle, shall not be disposed of by the passenger in Tanz baenia; and (ii) in any other cas ay passenger in Easkt me, shall not be disposed of by the o Africa within two years of the date of importationi.s bo (2) The following gof tohds shall not be exempted under this item- (a) alcoholic baertv oerages of all kinds, perfumed spirits and tobacco and mano upfactures thereof, except as provided in paragraph (6) odf .t Nhis item; (b) faebrvr eics in the piece; (c) rem s otor vehicles, except as provided in paragraph (3) of this hts item; g ll r i (d) any trade goods, or goods for sale or disposal to other . Aa persons. an i (3) Subject to paragraphs (1) and (2) of this item, the following an z goods may be exempted under this item when imported as baggage by of T a person who the proper officer is satisfied is bona fide changing his nte residence from a place outside to a place within East Africa- rnm (a) wearing apparel; ov e (b) personal and household effects of any kind which were in his 5 G2 personal or household use in his former place of residence; 20 (c) one motor vehicle which the passenger personally has owned © and used outside East Africa for at least 12 months (excluding the period of the voyage in the case of shipments). (4) Subject to the provisions of paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported 641 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] as baggage by a person who the proper officer is satisfied is making a temporary visit not exceeding six months to East Africa- (a) non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves East Africa at the end of his visit; . (b) consumable provisions and non-alcoholic beverages in such AG quantities and of such kinds as are in the opinion of the O of proper officer consistent with his visit. ion (5) Subject to paragraphs (1) and (2) of this item, the followiinssg goods may be exempted under this item when imported as baggpaeg rme by a person who the proper officer is satisfied is a resident of Ea t osut Africa returning from a visit to any place outside East Africa- ith (a) wearing apparel; d we (b) personal and household effects which h t riba uve been in his personal use or household use, but not indcislu t ding bicycles, cine or still projectors, record players, adm o rp lifiers, loudspeakers, gramophones, gramophone reccoerds, provisions, sound recording machines, tuners, ra diuo and television receiving sets and radiograms; rep ro (c) instruments and tools foyr b h e is personal use in his profession or trade. ma (6) Subject to:- ok (a) paragraph (1) of o is t bhis item, and subject to subparagraph (b) of this paragrf athph, import duty shall not be levied on the following o passenge rp-a grot ods imported by, and in the possession of a o (i) sp. iNd rits (including liqueurs) or wine, not exceeding in all erv eone litre; re( sii) perfume and toilet water not exceeding in all one half hts litre of which not more than a quarter may be perfume; l ri g l (iii) cigarettes, cigars, charoots, cigarillos, tobacco and snuff A a. not exceeding in all 250 gram in weight; i an (b) these duty free allowances shall be granted to all passengers nza of seventeen years and over, except such passengers who are T of returning to East Africa from visits to countries contiguous en t to East Africa. rnm (7) Subject to paragraphs (1) and (2) of this item, the exemptions e ov granted in accordance with paragraphs (3), (4) and (5) of this item may G 25 be allowed in respect of baggage imported within two months of the 20 arrival of the passenger or such further period as the Commissioner © General may allow. The import duty and free allowances granted in accordance with paragraph (6) of this item shall not be allowed in respect of goods specified in that paragraph (6) of this item shall not be allowed in respect of goods specified in that paragraph imported in unaccompanied baggage. 642 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] 10. Printed Matter: 11. Protective Apparel, Clothing Accessories and Equipment: Articles of apparel, clothing, accessories and equipment, specially designed for safety or protective purposes in industry or public undertakings, including hospitals, but not including articles of general G. use; safety belts and crash helmets. A of O 12. Samples and Miscellaneous Articles: ion Samples and miscellaneous articles not imported as merchandiisses, which in the opinion of the Commissioner General have no commerp rmcial value. ou t th 13. Repealed by Act No. 9 of 1988 s. 9. d w i e 14. Ship and Boat Parts, Accessories and Fittings: utib Parts designed for ships, boats and canoes and s pdie sctrialised accessories and fitting therefor but not including batteries do or r sparking plugs. e 15. Signs, Name-Plates, Licence Plates and dBu cadges: (1) Warning signs to protect the pepu rbo lic from danger or to protect property. e r (2) Street name-plates, roaady abnd traffic signs and signals, road and traffic sign materki mals. (3) Licence plates anodob badges, street lighting equipment imported solelyth if so r use by a Local Government Authority. f 16. Repealed by Act Narto o. 9 of 1988 s. 9. p 17. Repealed by .A Ncot No. 9 of 1988 s. 9. d 18. Museume rEv exhibits and Equipment: (1) reM s useum and natural history exhibits and specimens hts imported for public museums or for scientific purposes. rigll (2) Museum showcases, display stands, mounting materials a. A and other similar equipment imported for the preparation, an i storage and display of exhibits in museums approved for the nza purpose of such importation by the Government. f T nt o 19. Tombstones and Memorials: me Tombstones, memorials and commemorative brasses, engraved with ernv a commemorative inscription to a deceased person, and ornaments for o 5 G graves. 20 2 20. Educational Articles and Materials: © Blackboards, blackboard cleaners and blackboard instruments; crayons, lead pencils (but not including propelling pencils and the like), eraser rubbers, rulers (not exceeding 31 cm), compasses, set squares, dividers and similar articles comprising mathematical and 643 THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] science instrument sets; pen-holders, pen nibs other than fountain and stylograph pen nibs, ink wells, not including ink wells in desk sets, writing ink powder. 21. Packing Materials: (1) Greaseproof paper bags designed for the packing of locally G. produced fats and printed with the names of the local A O products and the producer thereof. n o f (2) Waxed-ply lined bags designed for the packing of locasllsy io produced dried whole milk powder and printed withrm tihe name of the local product and the producer thereof. e t p (3) Empty seed packets. tho u (4) Proofed paper for the manufacture of milk co nwti ainers and printed with the name of the local products aunted d the producer thereof. trib dis 22. Repealed by Act No. 9 of 1988 s. 9. or ed 23. Repealed by Act No. 9 of 1988 s. 9. uc rod 24. Repealed by Act No. 9 of 1988 s. 9. repe ay b k mo is bo th rt o f a No p . rve d e s r es t l ri gh . A l niaa an z T t o f en ern m v 5 G o 2 ©20 644