FINAL DRAFT PROCEDURE MANUAL - KAMPALA

- the endorsed permit must be returned to the proper officer at the port which authorized the discharge. If the dhow is not to return to the port of issue the permit must be presented at the proper officer at the next port of call. - no other goods, other than those authorized in the Cheti cha Ruhusa, whether imported or otherwise, may be may be discharged at such a unapproved place Copies of a Cheti cha Ruhusa will be prepared as follows: - Original Handed to the Nahodha - Duplicate Retained at the station of issue. - Triplicate Forwarded to the next port of call if the dhow is not to return to the port of issue (7) Cargo shipped at unapproved place for export The Cheti cha Ruhusa is also used to authorize the loading of EACCM cargo at an unapproved place for subsequent exportation from an A s.99 approved port. In this case copies of the Cheti cha Ruhusa are to be distributed as follows - Original Handed to the dhow Master - Duplicate Retained at the port of issue - Triplicate Forwarded to the next port of call where the goods must be properly entered for export A copy of the export entry will be attached to the dhow’s original outward transire. The triplicate Cheti cha Ruhusa will be returned to the port of origin after certification of shipment. (8) Stores on board Dhows engaged in Coasting Trade Dhows engaged in coasting trade not entitled to use duty-free stores Foreign going dhows, except those engaged in coasting trade, are permitted to use duty free stores. Such stores are controlled in the same way as stores for use on other vessels. However, no person on board or vessel engaged on coastal trade 101

between ports in the Customs Union can use duty-free stores. Thus all dutiable stores on board, whether ship’s or privately owned stores, must be duty paid or placed under seal, prior to the granting of outward clearance of the dhow. When this happens particulars of all stores on board must be recorded on the transire, the sealed non-duty paid element being separately and distinctly shown. Duty will be charged on any sealed dutiable stores shown on the transire which are not accounted for to the satisfaction of the officer at the port of destination, or the next port of call, as the case may be. Reasonable quantities of non-dutiable consumable stores subject to special controls, e.g. foodstuffs, which are claimed to have been consumed during the voyage, may also be regarded as having been satisfactorily accounted for. All dutiable stores will remain under seal until duty is paid or until the dhow is clear of territorial waters, having cleared outward to a foreign port NOTE: Meaning of Coastwise and Coasting The law governing coasting trade is set out in Part V111 of the EACCM East African Community Customs Management 2004 and in A s.97 – Regulations 123 to 130 of the EAC CM Regulations, 2010 s.105 All goods conveyed by air, sea or inland waterways from a part of EACCM the Customs Union to another part thereof (except goods in transit A s.97 & or being trans-shipped) shall be deemed to be carried coastwise, s.98 and an aircraft or vessel conveying the goods shall be deemed to be a coasting aircraft or vessel, as the case may be. All goods, including locally grown or locally produced goods, conveyed by any means of transport from any place in a Partner State to any place in another Partner State shall be deemed to be goods transferred. 11. Master not to deviate from voyage It is an offence for a coasting aircraft or vessel to deviate from its EACCM voyage, unless forced to so by circumstances beyond the control A s.104 of the Master, the onus of proving such circumstances falling upon the Master. A coasting aircraft or vessel may not load or unload any goods EACCM during the course of a voyage. If the Master of any aircraft or A s.104 102

vessel takes on board any wreck or other goods, or discharges any goods in the course of a voyage within a Partner State, then he or she is required to proceed forthwith to the nearest Customs office to deliver the wreck or the goods and to explain the circumstances of such loading or unloading. 12. Transires The Master or agent of any aircraft or vessel proposing to depart EACCM coastwise must deliver to the proper officer an account in A s.100 triplicate in the Form C.27 The original Form C.27 dated and signed by the proper officer, EACCM constitutes the grant of transire for the carriage of the goods R 123 & specified therein. 128 Unless written authority to the contrary is given by the proper EACCM officer, a vessel of less than 250 tons register cargo load A coastwise cargo, before the transire is duly processed and s.101(b) authorized by the proper officer When cargo is loaded into an aircraft or vessel for carriage EACCM coastwise to more than one port or place, separate transires must R 111 be prepared for each port Vessels trading regularly in local produce between specified ports may be issued with a general transire. (1) Inward Report The Master of any aircraft or vessel arriving a coastwise voyage must forthwith deliver his transire to the officer at that port or place, and may not permit any goods to be unloaded before the delivery of such transire: Provided that, in the case of a vessel of 250 tons register or more, EACCM the transire may be delivered within 24 hours of arrival and the A s.101 goods may be unloaded before delivery of the transire. Under certain circumstances the Commissioner may dispense EACCM with these requirements at his or her discretion and allow coasting A s.102 aircraft or coasting vessel to be unloaded and cleared under such other conditions as he or she may set. 103

(2) General Transire General transires in the Form C.27 may be granted for periods not EACCM exceeding six months to vessels trading regularly in local produce A s.100 between certain specified ports subject to the following conditions:- - The original general transire must be carried on board the EACCM vessel and is to be available for inspection by any officer R 123 & at any time. 128 - Goods on which royalties are payable can be loaded on board unless a pass note by the proper officer for those goods; - restricted or prohibited goods or goods which have entered into home use may only be loaded on board a vessel operating under a general transire if a separate transire is issued for those goods . General transires are only to be granted on the instruction of the Commissioner of a senior officer designated for that purpose. (3) Lake Traffic Transires are to be produced in respect of Lake traffic, e.g. on Lakes Victoria, Tanganyika, and Kivu. In the case of movement by rail, the agent should be requested to lodge a ship’s manifest in addition to the transire for the Railway Operating Company’s vessels. (4) Special procedure for yachts General transires may be issued to yachts to facilitate foreign going or coasting voyages entirely for pleasure. The transire, authorizing clearance outwards for both coastal and foreign ports, may be granted for a period not exceeding six months and is subject to the owner’s undertaking to conform to the following conditions:- - The owner will maintain a log of his arrivals and departures at local and foreign ports and will make this log will be available for Customs inspection; - The yacht will carry no cargo other than necessary stores 104

for the cruise; - The owner will not be entitled to any ship duty free stores; - The owner will report his departure to and arrival from a foreign port to the proper officer immediately prior to such departure or arrival. The text of the Form C.27 should suitably amended in the second paragraph of the certificate at the bottom to allow the activities associated with pleasure yachting. Subject to the above arrangements, yachts are to be allowed to cruise freely or bring to at any point on the coast without further Customs formalities. They are, however, liable to boarding and rummage by the proper officer and this should be carried out at the officer’s discretion to confirm that the goods are not being conveyed unlawfully. (5) Procedure on outward clearance of vessel or other modes of transport A transire in triplicate is presented to the proper officer for outward clearance. The office checks the transire, which must be supported by the following documents: - Appropriate entries in the case of uncleared imported or bonded goods; - Pass notes issued for local produce or goods which have been entered for home use that are being transferred to other local ports under cover of Cheti cha Ruhusa. Once the officer is satisfied he or she will then:- - Insert annual rotation number and date of departure; - Stamp and sign all three copies; - Record particulars of the transire in the Outward Coastwise Rotation Register - Dispatch the triplicate transire to the officer at the port of destination. The date of dispatch of the triplicate must be recorded in the transire Rotation Register; - Return the stamped, signed and numbered original transire 105

to the Master or agent, as the case may be; - File the duplicate transire at the station. Transires for vessels from a foreign port proceeding coastwise need not detail the cargo shipped coastwise, provided that lists of such cargo are sealed to the transire. Lists of duty paid, duty free and duty not paid cargo must be prepared separately, and reference to the lists must be clearly shown in the transire itself. (6) Examination of coasting vessel and goods The procedures in relation to examining vessels in general apply, EACCM mutatis mutandis, to the examination of coasting vessels. A s.105 (7) Short shipment of coastwise cargo The Master or owner of the vessels may be called upon to amend EACCM the transire where a short-shipment is discovered. If such action is R 129 not possible, the officer will endorse the station copy of the transire with details of the cargo involved and advise the officer at the port of destination. 13. Report Outwards (1) Reporting of departing vessels EACCM A s.73 – s.82 As it the case with procedures at importation, one of the elements of Customs control is the mandatory requirement for carriers to report their departure and to provide a list of consignments on board the means of transport they are in charge of. Thus, although separately provided for in the Act as reflected below, the requirements and procedures for reporting of incoming means of transport, including the forms of report listed in paragraph 216 above can, with appropriate adjustments to suit the context (mutatis mutandis), be flipped over to apply to outgoing means of transport. (2) Loading at sufferance wharves and unapproved places All loading must be undertaken within approved places unless EACCM otherwise authorized for any reason. A s.75 106

Application to load export cargo from a sufferance wharf or some EACCM other place not generally approved for loading, such as in the case R 28 & of accident or other circumstances beyond the Master’s control, 90 must be made on Form C.10. The officer may grant permission subject to any conditions he EACCM may impose which may include a requirement that the Master or A s.13 agent cover the accommodation and transport expenses for officers required to provide special attendance at such loading EACCM R 91 Note: This requirement for the Master or agent to cover the costs incidental to the attendance of officers at a place of loading not generally approved for loading is not applicable in the case of applications for unloading of incoming means of transport. (3) Loading for export not permitted before outward report is made The Master or agent of every vessel, including dhows, in which EACCM any goods are to be exported, must report the departure of the R 109 vessel in Form C.4. Unless otherwise authorised by the proper officer, goods intended EACCM for export aboard a vessel departing to a foreign port shall not be A s.74 loaded thereto: - until they have been duly entered; - in a manner other than as prescribed by the Commissioner; and - in a place other than a sufferance wharf or other approved place. No report outwards may be made before the whole of the cargo EACCM reported for discharge has been discharged while no goods may A s.75 be loaded onto the vessel before the report outwards in Form C.2 (certificate of clearance) is submitted to Customs and approved. In the case of vessels of less than 250 tons the Form C.2 must be EACCM accompanied by the cargo manifest. However, where the vessel is A s.89 more 250 tons or more the Proper officer may grant the certificate of clearance against an undertaking by the Master to submit the cargo manifest within a maximum of 24 hours. 107

When the Form C.2 is presented to the officer it should be in duplicate. After it has been approved by the proper officer, the duplicate is to be returned to the Master or his agent and the original filed in the ship’s file. (4) Transferring goods from one means of transport to another Whilst it is not permissible to load goods intended for export EACCM before they are entered or before the vessels of aircraft onto A s.75 which they are to be loaded has been reported for departure, the following is, however, permissible subject to conditions set by the proper officer: - goods may be loaded onto the departing vessel or aircraft from another vessel or aircraft onto which they have been loaded for purposes of being transferred to that departing vessels or aircraft; and - Loading of goods from another vessel or aircraft for purposes of trans-shipment. The conditions for granting this permission must include the following: - goods may not be loaded onto a vessel for this purpose if EACCM it is not possible to transfer them from that vessel directly R 106 onto the departing aircraft or vessel; and - such loading takes place within the limits of the port. Application for unloading at a place other than an approved place EACCM should be made on Form C.10. R 30 (5) Goods that may be loaded before entry There are further exceptions to the requirement of entry before EACCM loading of goods for export. The following goods may be put on A s.75 board an aircraft or vessel and exported without entry:- - Mail bags and postal articles in the course of transmission EACCM by post; A s.76 - Goods which are the bona fide personal baggage of the passengers or members of the crew of any aircraft or vessel; 108

- Any other goods such as perishables, duty free stores, etc EACCM may also be permitted on board prior to entry on condition A s.76 that the Master or his agent undertakes to submit the entry EACCM within 48 hours or such other period as may be R 94 authorized. - Where the goods being exported attract export duty and, if considered necessary security in the Customs bond form. (6) Hours of Loading Unless otherwise authorized, no goods may be put on board any EACCM aircraft or vessel departing to a foreign port outside the hours of A s.75 loading prescribed by the Commissioner. In ports or areas where 24 hour service is not provided, application to load outside these prescribed hours shall be made to the Commissioner or other designated senior officer. (7) Bonded goods or otherwise restricted or secured goods to be exported As the duty on the following goods becomes due or claims of EACCM drawback against their export become invalid if they are not A s.78 exported, it is a requirement that once entered for export and loaded they must be so exported or consumed only on board the foreign-going means of transport as prescribed: - Ex-warehouse goods; - Goods on which duty drawback may be claimed; or - Dutiable goods intended for transhipment; or - Goods restricted in any way; - Where necessary security should be called for to guarantee such export. a. Notification when goods are short-shipped Where bonded goods are entered for export but are short-loaded, EACCM the owner must report such short-loading to Customs within 24 A s.78 hours. Where the goods were removed from a bonded warehouse for purposes of such export, they must be immediately re- warehoused or entered under another appropriate Customs procedure. 109

Note: Where the goods short-loaded are not bonded goods, it is EACCM the responsibility of the Master to report such short- A s.80 loading and the reporting time limit is 48 hours. This report must include the time and means of transport on which the goods will be exported. b. When goods under bond are deemed to be on board Goods released under bond for exportation or for use as stores or EACCM for transhipment are not, unless the Commissioner otherwise R 94 directs, deemed to have been put on board such aircraft or vessel unless they are:- - entered on an appropriate form; - produced to the proper officer for examination immediately prior to loading; - loaded on to the exporting aircraft or vessel immediately after examination; - produced to the proper officer, if he so requires, after loading; - certified on the appropriate form by the Master or other principal officer of the aircraft or vessel as having been received on board; This does not, however, apply to aircraft or ship’s stores that are included in the outward manifest of the aircraft or vessel. (8) Discharge of exports in Partner States Goods entered for export may not be discharged in a Partner State EACCM without the written authority of a proper officer. A s.77 (9) Loading of goods unloaded in error Goods unloaded in error cannot be reloaded without Customs EACCM permission. An application for such permission must be applied R 95 for and given on Form C.23 subject to whatever conditions the proper officer may set (10) Certificate of clearance for departure No vessel, whether laden or in ballast, may depart to a foreign EACCM port unless a certificate of clearance has been granted. 110

Application for this certificate must be made on Form. C14. A s.88 If satisfied that all requirements are satisfied, the proper officer EACCM will grant the certificate by completing, stamping and signing the R 108 Form C.14 and handing it to the Master or the agent of the vessel. A certificate of clearance for departure expires when the vessel to EACCM which it refers calls at a port or place within any Partner State A (including the Partner State in which the certificate was issued). s.2(2)(f) Therefore, a fresh application for a certificate of clearance must be made at such new port or place of departure. (1) Circumstances under which a certificate of clearance may be denied A certificate of clearance will, of course, not be issued until all the requirements of the Act have been satisfied. However, The proper officer may still refuse to grant a certificate of clearance even where all the provisions have been complied with. This provision can be used to withhold authorization for EACCM departure on the basis of other administrative or law enforcement A s.89 considerations such as the following: - Failure by the Master or his agent to meet his obligations to the Ports Authority; - To prevent departure of aircraft or vessels owned or chartered by any person with outstanding tax obligations; - To prevent departure of aircraft or vessels onto which goods in respect of which there is an outstanding tax obligation have been loaded. Any officer may board any aircraft or vessel and demand sight of EACCM the certificate of clearance. The Master must produce the A s.90 certificate and answer any questions relating to the persons and cargo on board. Note: The Certificate of Clearance (Form C.14) is not to be used EACCM for departing commercial aircraft. Instead outward R 109 manifest (Form C.4) shall be used. The certificate is granted by stamping and signing the original and duplicate outward manifest and handing back the original which shall suffice as a certificate of clearance for departure. 111

(2) Cancellation of Clearance As long as the vessel has not left the limits of the port, the proper EACCM officer may cancel the certificate of clearance. After the proper A s.89(7) officer informs the Master of such cancellation, either orally or in writing, the certificate is deemed never to have been granted. The proper officer may demand the return of such a certificate. 14. Departure Overland of Vehicle (1) Vehicle to report at Customs office The person in charge of every vehicle departing overland from a EACCM Partner State must report his intended departure to the Customs A s.83 office nearest to the point at which he proposes to cross the frontier. This report shall be in the Form C.2 In addition to making the report in Form C.2 the person in charge of the vehicle is required to: - fully and immediately answer all relevant questions put to him by the proper officer; and - produce any consignment notes or other relevant documents demanded of him by the proper officer. (2) Vehicle and goods to be entered Unless exported temporarily, when any vehicle and goods are EACCM exported overland they must be entered for export. Except with A s.83(2) the permission of the proper officer, no vehicle, whether or not it is conveying goods, may be removed across the frontier until after due entry thereof has been made. (3) Compilation of vehicle manifest The report of goods contained in the original form C.2 or separate manifest attached to the form will be checked physically by the officer at the border station. The manifest will be compiled in accordance with the directions of the Commissioner. 112

15. Outward Manifest (1) Clearance in Ballast An aircraft or vessel is said to be “in ballast” if, in addition to its EACCM crew and stores, it carries only passengers and their personal A s.89 baggage. The cargo reports outwards in respect of such an aircraft or vessels must be endorsed “in ballast” and where it also does EACCM not have any passengers embarking or disembarking the R 111 passenger list must reflect “nil”. The Master or his agent is required to initial each page of the EACCM outward manifest and sign in full on the declaration. The manifest R 109 must be numbered and all the pages sealed together and attached to the general declaration Form C.4. Whenever a thumb-print is affixed by an illiterate Master to a dhow’s outward manifest or any official document, or if the signature is written in a foreign-language script, e.g. Arabic or an Asian script, the name in English should be added immediately underneath the mark of signature, and a responsible officer must sign as witness. (2) Separate Manifest for Each Port A separate outward manifest and passenger list for the vessel EACCM must be delivered at each port or place of departure in a Partner R 111 State and if no cargo is loaded or no passengers embark at such port “nil” declarations should be made. Where any alterations have been made, they are to be initialled by the person who signed the manifest and by the officer. The report must be countersigned and stamped by the proper officer. (3) Numbering of Manifests Each outward manifest must be given a separate rotation number in an annual series. The rotation number and the date of departure must then be clearly endorsed on the top right hand corner of the outward manifest and of every document filed with it. All outward manifests are to be available on demand for checking by manifest officers, and details will only be recorded in the appropriate columns when manifests are called for by such officers. 113

(4) Delay or Omission to be Reported All cases must be brought to the notice of the Officer in charge of the station where the Master or agent- - of a vessel of two hundred and fifty tons register or above fails to deliver the manifest within twenty-four hours of clearance; - delays amendment of the manifest (where necessary) of any aircraft or vessel; (5) Amendment of Outward Manifest On the application being made in the Form C.9, the officer may EACCM allow the Master or agent of a vessel to amend the outward R 110 manifest in respect of any goods found to have been shipped short or in excess of the outward manifest. He may also permit the Master or agent to amend any obvious EACCM error in the outward manifest, or to supply any omission which, in A s.76 the opinion of the proper officer results from an accident or inadvertence A careful investigation is to be made before a Master or agent is permitted to amend an outward manifest in respect of any shortshipment of goods liable to export duty or restricted. Alteration fees are to be charged in respect of amendments to outward manifests. (6) Short-shipment of Goods When goods are short-shipped the owner is required to notify the proper officer and to amend the outward manifest. If the Master or agent does not amend an outward manifest, in cases when an owner notifies the short shipment of any goods and the port Export Note reveals that the goods were in fact short- shipped, a written request should be made for the necessary amendment. Entries in the ship’s file must be endorsed with particulars of any goods which are short-shipped. An outward short-shipped list return should be prepared for all 114

goods short-shipped. The return should be prepared per voyage giving details of number of packages short-shipped, consignor, consignee and bill of lading number. The return should be in the form F.49 and should be presented to office of outward clearance. (7) Report of Excess Shipments When goods are shipped in excess of the entered quantity, or if unentered goods are shipped, the matter should be reported to the officer in charge of the station for immediate investigation. 16. Compilation Of Ship’s File (Outwards) Outward ship’s files are compiled for aircraft and vehicles as soon as they have departed or for vessels when the loading tally sheets are received from the Ports Authority. The purpose of compiling the file is to ensure that:- - All the goods reported have been satisfactory accounted for. - Amendments have been supplied by the Master or by his agent (and approved by the officer in charge of the station) in respect of shortages and excesses, or any errors or omissions which may have found. - Export duty has been collected or accounted for; and. - All other statutory export requirements such as export licensing procedures, etc have been compiled with (1) Documents to be included in the ship’s file The following documents (where appropriate) are to be included in the outward ship’s file:- - Outward Manifest - Original Report Outwards - Passenger list (if required) - Amendment letters from the ship’s agent, and copies of any other letters relating to any entry or to the ship and her cargo (C.9) - Application to ship goods prior to entry (Form C.22). - Application to ship stores (Form C.24) 115

- Application to transfer stores (Form C.25) In addition to the documents shown the outward manifest shall reflect the export entries used for the shipment of cargo against the corresponding bills of lading. Export Notes must be filed with each entry while the entries are to be filed in Bill of Lading order. (2) Officer In Charge to Check Ship’s File The officer in charge of the station is responsible for seeing that manifests are compiled properly and he is expected to impose such occasional test checks as may be necessary to verify that this has been done. When he is satisfied that a ship’s file has been properly compiled, he is to sign the certificate on the last page. 17. Special Procedures For Aircraft The general principles of Customs control are no different for aircraft than those applicable to sea traffic. However, owing to the flight turnaround times and pressures associated with the precision required for take offs and landings, there are significant differences in the manner in which air traffic is controlled. (1) Exemptions in respect of Customs controlled area at the air port The commissioner may authorize the use of airports other than EACCM those designated for Customs purposes under such conditions as A s.21 & he or she deems fit. s.88 The concession should specify: - the persons allowed to use such airports; - the type and size of aircraft eligible for the concession; - as well as the activities that are prohibited in the operation; - the length of notice of arrival or departure; - the procedure for applying and granting the authorization, if any - the position regarding costs of special attendance by 116

Customs. (2) Controlling arriving aircraft The frequency of rummaging aircraft should be determined by the level of perceived risk. Ordinarily, there should be little necessity to rummage aircraft on scheduled commercial flights. However, foreign going non-scheduled flights, charter and private aircraft should receive greater attention. Passengers may be allowed to disembark before the rummage unless, in so doing, the risk of contraband slipped past Customs control is increased. The crew should remain on board to facilitate the rummage. A EACCM Crew declaration form is not mandatory under such A s.25 circumstances but each crew member must make a full verbal declaration of the goods in his/her possession including any that they may have stored on the aircraft. Rummages should always be undertaken under direction and supervision of the officer in charge of the rummage team. The pilot and his crew are obliged to assist officer undertaking a rummage and should unlock all freight and baggage compartments, bars etc. (3) Controlling duty free aircraft stores Except for aircraft making a stopover of less than two hours, bar stocks on board arriving trunk aircraft must be sealed immediately after landing. The sealing must be done on the port of first landing in a Partner State and must not be broken on subsequent landings in the same Partner State except for replenishing before final take off to a foreign destination. The sealed bar boxes may be offloaded and deposited in the Customs or bonded warehouse pending uplifting by a foreign going aircraft. The application to transfer stores from one aircraft to another on Form C.25 is not necessary but the conveyance of the sealed bar boxes must undertaken under Customs supervision. A declaration and advice of consumable stores on board Form C.6 must be deposited in each sealed bar box that remains on board. Incoming aircraft making one or more landings in a Partner State 117

before taking off to a foreign destination must be sealed on its first landing. The seals can thereafter not be broken except for replenishing under Customs supervision before the final take off to a foreign destination. Accordingly, any serving of beverages after the first landing must be from duty paid stocks. Customs station managers at airport of first landing may approve arrangements where bar boxes of duty- paid stores are uplifted at that airport for serving on the remaining leg of the flight. Regular spot checks should be undertaken to verify that Customs seals are still intact when the aircraft is about to depart. Incidences where seal violations are discovered should be investigated and if any discrepancies found in the stock reported the proper officer. Despite the fact that an offence may have been detected, outward clearance of the aircraft should not be withheld without the specific permission of the Station manager. Surplus stores Surplus stores of any aircraft may be entered for home use, or, entered for warehousing or for re-exportation on another aircraft. Special arrangements may be approved for the control of the landing and uplifting of duty free stocks by airlines operating a large number of flights. Whatever the arrangement may be there must be tight control of the records and physical supervision of the stock movements. (4) Controlling and clearing travellers Domestic and international terminals should be clearly demarcated and physically separated from each other so that domestic travellers do not mingle with international travellers prior to Customs clearance. Where this is not physically possible because of the pre-existing configuration of the airport infrastructure, border control officers should be deployed to ensure that disembarking international travellers are under constant surveillance. Mixing domestic travellers with international travellers on the 118

same flight is a violation of Customs control principles and should be avoided. Once again, where this is inevitable the domestic travellers and their baggage must become subject to Customs control and may be checked to confirm that they did not acquire imported goods on the flight. Treatment of transit travellers No declarations are required from international travellers in transit to a foreign destination. However, travellers who wish to disembark temporarily for, say, night stopover, cease to be transit travellers and must be subjected to the normal Customs checks. Goods that would normally be dutiable or restricted must be so treated unless they are deposited in official custody against a deposit receipt. Notwithstanding this need for control officers should use their discretion when dealing with these short stopovers. Where a traveller’s tickets confirms the transit status or where the stopover is occasioned by development outside his control the need to deposit his or her goods may be dispensed with. This dispensation may, of course be extended to passengers who are assessed at high risk and whose baggage include high value and easily disposable items. (5) Treatment of baggage arriving as air freight If passengers travel on the same aircraft as their baggage manifested as air freight, they are to be directed to the cargo shed where cargo handlers will issue them with an Arrival Advice and the baggage will be treated as accompanied. However, where the baggage is forwarded by a different aircraft the travellers should be directed to the Cargo Terminals. Treatment of baggage of aircrew Air crews are also travellers with considerable opportunities for smuggling low volume but high value items. Cases have been encountered all over the world of where aircrew exploited their generally privileged status to smuggle drugs. Thus, while it should not be the intention to unduly harass crew members Customs should conduct risk based or random checks of crew baggage to assess levels of compliance and/or for purposes 119

of deterrence. 18. Boarding And Rummaging Of Ships And Aircraft (1) Boarding vessels No person may board a ship before the proper officer and/or EACCM without the proper officer’s permission. This shall not apply to A s.23, the port pilot, the Port Health Officer or any other public officer 89, 104 in the exercise of his duties. & 105 It is essential therefore, that all arriving ships are boarded immediately upon arrival or as soon after as may be practicable. Any difficulty in complying with terms of this instruction is to be reported immediately to the Officer in Charge. Boarding officers must not leave a vessel until clearance has been granted by the Port Health Officer or his representative, unless permission to leave before clearance has been obtained from that official. A vessel in quarantine should not be boarded without reference to the Station Manager. While on board the Boarding Officer will obtain a list of disembarking passengers to be delivered to the Baggage Officer, at those ports where there is such an officer. The boarding officer will maintain the Boarding Register. a. Foreign Naval vessels (warships and auxiliary vessels) Except as directed by the Commissioner or other designated senior officer, no ships under Commission from foreign states should be boarded. If there is any reason to suspect that ships' stores are being improperly landed from such vessels, the matter is to be reported immediately to the designated senior officer. Fleet auxiliaries, troop ships and merchant ship auxiliaries, sailing under any flag, whether carrying fare-paying passengers or not, are not to be regarded as ships under Commission and are therefore to be treated to the same boarding procedure as merchant vessels. b. Boarding of ships in transit arriving coastwise All vessels in transit through territorial waters are to be boarded EACCM to check if the seals are still intact and to issue stores for duty A s.22 paid port use. 120

A Blue Book is to be prepared for each ship. c. Duties of boarding officers At the time of boarding a ship on arrival, the Boarding Officer will open a Blue Book for each ship boarded and complete the front cover thereof. The boarding officer will then verify the accuracy of appropriateness of the various documents that constitute the report inwards (see paragraph on format of report inwards). The boarding officer’s duties include the following: - Obtaining the Master’s declaration of crew on board and ensuring that the number actually is on board; - Obtaining a declaration from every crew member of all the EACCM goods in his or her possession, including any items which R 24(5) they may have already handed over to the responsible ship's officer for sealing; - verifying the declaration of each crew member and endorsing the findings, including details of goods placed under seal, in the \"For Official Use\" column; - determining the total duty free stores allowance to be EACCM released for consumption by the crew whilst the ship is in R 24(1) port ; - sealing any dutiable stores and goods that are not to be EACCM offloaded and record on the reverse of the Form C.7 the R 24(3) number of stores, lockers, cub-boards, compartments, etc so sealed and the total number of seals used; - Collecting duty on dutiable stores or any unmanifested packages, gifts or other articles that are to be offloaded for local consumption; - Completing the Blue Book for the ship in respect of the voyage; - Upon completion of boarding procedures sealing the bars, compartments etc, giving the following certificate under the last declaration on the Form C.7: \"All goods in excess duty paid or placed under seal. Remainder left in use as allowance. Signature ................................................ Date 121

.................................. \" d. Master to facilitate disembarkation of boarding officers It is illegal for an aircraft or ship to fly or sail away with a EACCM boarding officer on board. The pilot or master must bring the A s.92 aircraft or ship to a place where the officer can disembark before departing. e. Further guidelines for boarding officers Where the vessel is arriving on a coastwise voyage having previously landed at another port, the sealing record on Form C.7 should be consulted to verifying that the seals have not been tampered with. However, boarding officers should make their own inspections of the ship to identity any other compartments, etc that might have been overlooked by the previous boarding officers. Thus the amount released for use by the crew will depend on the duration of the ship’s stay in port and is issued on condition that none of it is offloaded or consumed by persons other than the ship’s crew. Where for any reason the ship’s stay in port is extended, further duty free allowances will be released to any subsequent 4 day period (for tobacco) or 8 day (for alcoholic beverages according to the table above. If the extended period is less than the full 4 day or 8 day period as the case may be, the allowance is calculated on a pro rata basis. Requests for release of allowances greater that these may be authorised on condition that the duties due on the additional stores released is paid. Boarding officers should always reconcile quantities of duty free EACCM allowances released to the Master with his declaration of the R 24 number of crew actually on board at the time of landing. In the case of coasting ships boarding officers should not rely on previously completed Forms C.6 as the number of crew may have changed en route. Duty free allowance of stores to crew The following table shows the quantities of duty free stores EACCM allowed for the personal use of members of the crew whilst on R 24 board a ship in harbour:- 122

Tobacco Portable Spirits Wine (every 4 days) (every 8 days) (every 8 days) 200 cigarettes or 200 750 ml 3 litres of either wine or grams of tobacco in any beer form The ship’s blue book The details required on the front cover of the Blue Book are to be completed at the time of initial boarding of the vessel. Thereafter, full details of all rummages, seizures, crew issues and the shipment of stores are to be recorded on the appropriate pages. All cautionary visits to ships made by the boarding or any other Border Control officer are to be recorded on Page 5 of the Ships Blue Book. The following documents, after completion, are to be folded and filed in the back cover of the Blue Book:- - Parcels List (Form C.3); - Declaration of Stores (Form C.7); - Crew declaration (Form C.7); - Application to supply stores for consumption by passengers and visitors Only after the vessel has sailed away and after all the matters and transactions aboard the ship whilst it was on board e.g. request for extra stores for consumption, have been recorded, is the ship’s file to be closed and filed away. by filling all details regarding the vessel activities while at port. Note: The ship’s Blue Book is intended to give a complete summary of all matters relating to the vessel's stores during its stay in port and, in the event of any litigation in connection with the vessel, it may be one of the official documents to be produced in court as evidence. For this reason all entries in the Blue Book are to be complete, neat and accurate. 123

f. Boarding of Coastal Vessels Coastal and other vessels which are permanently based at coastal ports are not eligible for any duty-free privileges unless they clear direct to a foreign destination. Shipment of duty-free stores for local vessels departing for a EACCMR foreign destination will be limited to the quantities reasonable for 23 the intended length of the voyage and greater amounts may only be allowed for shipment if evidence of prolonged periods of absence from the Partner State is produced. Upon their return from a foreign voyage, the unconsumed stores EACCMA still on board can be retained for consumption on board provided s.35 the quantities do not exceed the 4-day and 8-day allowance limits outlined above. EACCMR 21 Any stores surplus to the allowance must be landed and duty EACCMA paid in accordance with section 35 of the Act. If, however, vessel 91 intends to depart to foreign within a short period, surplus stores may be placed under seal on board the vessel. No further issue will be made to crews whilst these vessels are in EACCMR port and should any duty-free issues be landed, duty must be 23 collected g. Incorrect declaration of stores Should any discrepancies be discovered between the quantities EACCMA reported and the quantities found on board, the boarding officer s.91 is to call upon the Master for an explanation. If the discrepancy is not serious and the explanation is satisfactory, a note of the details in the Blue Book record of rummage will suffice. However, where the discrepancy is serious, a written explanation EACCMA is to be obtained from the Master and the facts reported at once s.91(3) to the designated senior officer for possible penal or legal action to be taken. h. Use and Landing of Ship's Stores No ships' stores, dutiable or otherwise, may be landed from the EACCMA vessel or used for any purpose other than for the service of the s.33, 35 ship, its passengers or crew. Under no circumstances may and 76 persons visiting these vessels purchase or acquire duty-free stores. However, duty free store may be treated as follows: - entered for home use or warehousing; EACCMR 124

41 - transhipped into another aircraft vessels for export; EACCMA s.79 - transferred from one aircraft or vessel to another to become part of the ship’s stores of that vessel Note: In normal circumstances such transfers may be made EACCMR under direct supervision without bond security provided 98 prior approval has been given on application (Form C.25). Whilst a ship is in port, the use of duty-free stores on board must be confined strictly to the members of the crew of such vessels, and not the passengers on board. These stores should only be served to passengers when the ship has sailed out of the harbour. The Application form to be completed and submitted in triplicate; - Boarding officer determines quantities allowable and approves by signing the form; - Original application is retained pending verification of stores consumed prior to the sailing of the vessel; - Column 2 of the Application Form F.19 may be subdivided for the purpose of recording stores subsequently issued on request; - For purposes of recording of subsequent issues of stores sufficient space must be left on the right of column 2 to record these subsequent issues. Each subsequent record must be initialled and dated by the boarding officer. i. Boarding procedure before departure of a vessel - The Master must make an appointment for the final boarding to take place; - The officer must board to check quantities on hand to determine quantities consumed; - Assess duties on any consumed quantities in excess of allowances; - Any stock remaining is to be placed under seal or, if the master so desires the stock may be released for 125

consumption against payment of duty thereon; - Where duty-paid stocks are thus left in use, it must be understood that any portion remaining unused at a second port of call will lose its identity as duty-paid stock and become chargeable with duty if left in use; - Normal valuation procedures should be used for determining the ad valorem duties of any stock. In order to avoid delaying sailings, particularly in the case of large passenger vessels, it will only be necessary to check the quantities of stores consumed or left out for use; the assessment of import duty being made after the vessel has sailed. In such instances the Master or other responsible officer is to certify all copies of Application Form F.19 as follows:- \"I certify that the particulars of column 3 are correct. ………………………\" The triplicate copy may then be given to the Master for retention by him. After the import duty has been calculated, the duplicate form F.19 will be forwarded to the ship's agent for payment of taxes due. However, all Officers are to attempt to finalise the assessment of this form prior to departure of the vessel as this avoids queries being raised in regard to prices of wines, etc. Details of stores consumed are to be recorded in column 3 of all copies of the Application and the import duty payable thereon is to be assessed by the boarding officer. After assessment, copies of the form are to be disposed of as follows:- - Original to be used in the generation of F147 for taxes payable and thereafter for inclusion in the ship's Blue Book. - Duplicate to the Master for payment of taxes direct, or for dispatch to his agents ashore for payment of import duty on his behalf. - Triplicate Ship's copy. 126

j. Vessel Laid Up No dutiable ships' stores are to be retained in a vessel laid up in harbour and it is the responsibility of the proper officer in charge to ensure that any such stores are either entered for warehousing, transhipment, home consumption or otherwise accounted for. k. Vessel on slipway A vessel on a slipway under repair is not to be regarded as a vessel laid up. Special security precautions should be taken to prevent the unauthorised landing of stores from any vessel on a slipway. l. Shipment of stores under the drawback or ex-warehouse In the case of ship's stores exported under Drawback or Ex- Warehouse the following endorsement is to be made on the reverse of the entry. \"Examined Internally … packages and found to contain:- (Sighted …… packages. Marks number correct and all packages int. All goods placed under seal in …………………….*of the ship.………………………. Satisfied shipped in full. Date………..................................... Time ……….............................................. Signature .............................................................................………… (Proper Officer).\" Also in respect of these stocks the Master must sign acknowledgement of receipt of the stocks on the reverse of the entry. If the person signing is doing so on behalf of the Master the boarding officer must ascertain the rank of that person as well as ensuring that such a person is authorised to sign on the Master's behalf. In the case of goods liable to Excise duty, the examination account and certificate of shipment under seal, is to be recorded on the reverse of the entry, and the copy is to bear the Master's receipt for the goods. 127

When the stores shipped are spirits, wines, tobacco, beer/ale, the Officer certifying shipment will be responsible for ensuring that the shipment is recorded in the Blue Book and he will so certify on the reverse of the entry. The endorsed official copies for ships' stores are to be despatched immediately to the Manifest. (2) Rummaging Of Vessels Any officer may, in the course of his duty:- EACCMA s.152 - board and search any aircraft or vessel within a Partner State; and - may, where necessary use force to board and search such and aircraft or vessel. When during rummage any goods are found in relation to which any offence has been committed, then such goods are liable to forfeiture. The crew of an aircraft or vessel are obliged to co-operate with EACCMA an officer and give all assistance required by him to execute his s.25 duties. a. Boarding and Rummaging Whenever practicable the boarding officer, when accompanied by another officer should, on completion of his normal boarding duties, make a partial rummage of the vessel to ascertain the need for a full rummage. He or she should then make recommendations to the proper officer on where they feel that a full rummage is necessary. b. Selection of rummage squad A rummage squad will consist of as many officers as the proper officer may decide having regard to the: - availability of staff; - size of vessel to be rummaged; 128

- ports of call and nature of voyage; - ship’s previous smuggling record; or - nature and credibility of any tip off that may have been received. Throughout a rummage, the senior officer in the squad will direct operations and must be consulted in all matters presenting any difficulties. The officer in charge of a rummage squad must always be an experienced officer. c. Master to be informed of Intention to Rummage On first boarding the vessel the officer in charge of a rummage squad must inform the Master or in his absence, the Chief Officer, of his intentions. He should also invite the Master to detail a ship's officer to accompany the squad. The Master should be requested to provide the assistance of his crew to dismantle structural fittings or machinery as necessary. d. Order of Search Under normal circumstances vessels should be rummaged in order to detect undeclared goods as follows:- Crew Quarters The crew's quarters should be rummaged first whilst officers are clean enough to handle personal effects. The object of the rummage is chiefly to check the property of the crew to detect dutiable goods not declared. However, in the case of a rummage made shortly before the vessel clears the port, the objective should include detecting goods improperly brought on board from the shore. Each member of the crew should always first be asked to produce the goods declared on the Form C.7. These goods should be identified and checked and the officer may, in his discretion, allow amendment of the declaration made on the form C.7 by addition of any items which have not previously been declared. 129

All personal effects should be handled with care and, at all times the dignity of the owner should be respected. Every effort should be made to avoid unnecessary damage or disarrangement of personal effects. Cases of persons absent from their cabins should be investigated as some could be attempting to avoid being searched. Passenger Accommodation (if unoccupied), Public Rooms and Open Decks As with crew quarters care should be taken when handling traveller’s effects. When living quarters are rummaged, at least one of the occupants must be present. The rummage of personal effects, lockers, cases and beds is only to be undertaken in the presence of the owner. Storerooms, Galleys, Lockers and Pantries. As much as possible, the preparation of meals for passengers and crew that may be underway should not be disturbed. Forepeaks, Afterpeaks, Shelter Decks, Holds (where accessible), Bunker spaces, Engine Rooms, Stokeholds and Tunnels, and any other places of concealment should be thoroughly examined. When searching these parts of a vessel an officer may find himself in a number of physically dangerous positions and on such occasion he must ensure that a colleague is available to assist him if he should injure himself or get into difficulties Structural Fittings, machinery and Quarters. Particular care is to be taken to see that structural or mechanical fittings are not disturbed unless a ship's officer concerned with those particulars of the ship is present. In no case may the safety or mechanical operation of a vessel be endangered in the course of a rummage. Where there appears to be any possibility of this, a competent ship's officer should be consulted before proceeding with the rummage. 130

Examination of Goods Any goods which are required to be unpacked or otherwise EACCMA prepared for examination, shall be made ready for examination s.152 by the owner as required by the rummaging officer. If, during the course of a rummage, any goods are required to be unloaded for examination, they must be so unloaded by and at the expense of the Master. Search of Persons Where an officer has reasonable grounds to believe that any EACCMA person has uncustomed goods upon his person he may search the s.155 suspected individual subject to the following conditions: - If the person objects to the body search, he or she must be given the opportunity to appeal to the station manager or Senior officer who will consider the appeal; - persons are only to be searched in a cabin, Customs office, or other private place to which the public have no free access; and - a female shall only be searched by a female. e. Goods Found upon Rummage Whenever any undeclared goods are found during a rummage, a careful note of the place and mode of concealment is to be made. The goods are to be seized and the matter reported to the officer in charge of the rummage, and the Master and the owner, if known, are to be informed orally of the reasons for seizure. When the rummage of a vessel is complete, any goods seized are to be:- - marked in the presence of the owner, if known, for the purpose of identifying them in court if necessary; and - taken ashore and placed in the Customs Warehouse. When any goods are seized, a report is to be made to the officer in charge of the station without delay who will decide whether any further action, other than the issue of a Notice of Seizure and 131

an offence report, is required in the matter. Goods Declared subsequent to the Preparation of Form C.7 Officers should watch out for attempts to make unauthorised EACCMA alterations to Crew declarations (Form C.7) as a means of cover s.152, 210 up for a false declaration to the boarding officer. & 213 When this is discovered and the attempt is a serious prejudice to revenue, the goods should be seized and a report made to the proper officer. f. Rummage of Coastal Vessels In respect of sea freight goods are considered as imported as soon as the vessel carrying them enters the territorial waters of a Partner State. Thus frequent rummages of coasting vessels should be undertaken to detect or prevent:- - hoarding of dutiable goods from normal issues on board; - smuggling of goods received by illicit transfers from other vessels met on the coast; - importation of goods which may have been smuggled ashore at other points on the coast; - evasion of prohibitions and restrictions on the importation of goods. g. Record and reports of rummages Details of a rummage are to be recorded on Page 3 and 4 of the ship's Blue Book. A report giving detailed particulars of the rummage and the outcome should be made to the designated senior officer immediately following a rummage. (3) Wreck and Salvage a. Superintendence of wrecks The Commissioner of Customs, has the general superintendence EACCMA of all matters pertaining to wrecks where a wreck is defined as: s.104(b) 132

flotsam, lagan and derelict found in or on the shores of the sea or EACCMA of any tidal water, the whole or any portion of a ship lost, s.2 abandoned, stranded or in distress, any portion of the cargo, stores or equipment of such ship, and any portion of the personal property etc., aboard such a ship when it was lost, stranded, abandoned or in distress. - \"Jetsam\" - Goods thrown or cast ashore by the sea; - \"Flotsam\" - Goods floating on the surface of the sea; - \"Lagan\" - Goods lying on the bed of the sea; - \"Derelict\" Wreck forsaken or abandoned by the owner or a vessel abandoned at sea. (4) Procedure for Abandoned Vessel or Aircraft a. Master of Vessel to Report Wreck When any vessel or aircraft is lost or wrecked or is compelled to EACCMA bring to, within a Partner State owing to accident, stress of s.28 weather or other unavoidable cause, the Master or Agent of the vessel or aircraft must, as soon as possible, report the vessel or aircraft and her cargo and stores to the nearest Customs Officer or Administrative Officer. b. Abandoned Aircraft of Vessel An abandoned aircraft or vessel and her cargo are liable to EACCMA forfeiture unless a full report of the aircraft or vessel has been s.28 made by the Master or Agent. Any officer finding or being informed of any abandoned aircraft, vessel or goods must take all possible steps to safeguard the vessel, aircraft or goods and inform the designated senior officer Where receivers or wrecks are designated, wrecks should accordingly be reported or delivered thereto. c. Liability of wreck to duty and Customs Control All wreck being foreign goods is liable to duty in the same way as other imported goods. 133

d. Powers of receiver of wreck A receiver may command any person, or demand the use of any vehicle, vessel or equipment to assist him in safeguarding a wreck vessel and any other passengers, crew, stores or cargo. A Receiver may arrest and cause to be kept in custody any person who plunders, creates disorder or obstructs him in the execution of his duties. While executing his duties, a Receiver may pass and re-pass over any land without subject to interruption by the owner or occupier and may deposit goods on such land. Every effort should be made to avoid any damage to such land. e. Responsibilities of persons upon finding a wreck Whenever any person, including the owner of the goods, takes possession of wreck he shall, as soon as possible, deliver the wreck to the Receiver or wrecks, unless the Commissioner or other designated senior officer dispenses with the need for such delivery. Where the person reporting the wreck is the owner, he or she must include the following particulars in his report:- - the date when he took possession; - the marks, numbers and description of packages taken into possession; - their quantity and description of the goods; - the value of the goods before the accident or deterioration; - estimation of the value after accident and allowing for deterioration; - location of the goods; - the place to which such goods were consigned; and - the place from which such goods were shipped. 134

f. Custody of Wreck The Receiver must take all possible precautions to secure the vessel or aircraft and any goods on board. If possible, goods should be removed to the Customs Warehouse, transport thereof being hired at the Receiver's discretion. g. Report by the Receiver Upon receipt of the wreck the officer designated as the receiver of wrecks must submit are report a full report of the finding including the following particulars: - the name and description of the ship; - the names of the Master and the owners; - the names of the owners of the cargo; - the ports from and to which the ship was bound; - the occasion of the distress of the ship; - the services rendered; - the name and address of other persons involved in the salvage operations; and - any other matters that he or she may consider necessary to shed light on the circumstance of the wreckage h. Assessment of Duty on a Wreck i) Valuation of wrecks Normal valuation principles shall apply. EACCMA s.122 and 4th Sch. Where the value is USD1000 or more and the nature of goods, such as perishables, or the nature of the damage renders impractical or dangerous to store the wreck, an urgent report should be made to the designated senior officer for urgent valuation of the goods. 135

The disposal of the goods may be subject to a reserve to cover the duty and expenses associated with the salvage operations. ii) Duties of Receiver of Wreck Where the owner is unknown, the receiver shall post, within EACCMA forty-eight hours of coming into possession of the wreck, a full s.28 description of such wreck in a public notice at the nearest Customs Office (see appendix). The designated officer may give such other publicity as he or she deems fit; iii) Claims on Wreck Where a person satisfactorily establishes ownership of the wreck within six months from the time the wreck was delivered into Customs custody, such person shall be entitled to take custody of the wreck upon payment of duty and satisfying other formalities including settling all salvage expenses. All such claims must approved by the designated officer The amount payable on the salvaged goods depends on the quantity of the goods salvaged and refunds applicable on such goods shall be dealt with in accordance with section 144 of the Act No claims in respect of any salvage are to be accepted unless submitted within twelve months of the date of the salvage. A court, however, may extend any such period to such an extent and on such conditions as it thinks fit. The above procedures relate to wrecks associated with sea freight. Where a wreck is found on the shores of a lake used for navigation (e.g. Lakes Victoria or Tanganyika) full details would be reported to the Commissioner or other designated senior officer for guidance. 136

CHAPTER 5 PROHIBITED AND RESTRICTED IMPORTS 1. Application of Import Prohibition and Restrictions Prohibited and restricted goods are listed in the Second Item 1 to Schedule to the Act. However, prohibitions or restrictions Part A & imposed by any other law in force in a Partner State are also B of the automatically enforceable under the Act. 2nd Schedule Prohibitions and restrictions do not apply to goods imported EACCMA in transit or transhipment or landed for purposes of being s. 20 used as stores for a foreign going aircraft or vessel unless they are expressly specified as being prohibited or restricted goods even in transit or transhipment. Prohibited or restricted goods imported under this exemption must be re-exported within the period allowed. Such goods which remain in the Partner State after the period allowed for transit, transhipment or temporary storage (in the case of stores) will immediately become restricted or prohibited as the case may be from the date of expiry of that period. Goods which overstay in this way are to be deemed as EACCMA having been imported on the day of expiry of the allowed s. 20(2) period and from then on must be treated exactly as similar prohibited or restricted goods imported on that day. The prohibitions or restrictions and restrictions outlined in EACCMA the Second Schedule also do not normally apply to the s. 114 and following goods as defined in the Fifth Schedule to the Act. 18 - Bona fide personal effects. . - Goods subject to diplomatic privileges. - Accompanied commercial travellers samples. - Trade samples of no commercial value. - Goods imported by any person on proof, to the satisfaction of the proper officer that they are for his own personal or household use or are unsolicited free gifts and are not for resale. 137

- Such other goods as may be specified from time to time. 2. Effect of Non-Declaration of Restricted and Prohibited goods Concealing or failure to declared restricted or prohibited EACCMA goods is a serious offence. Where this happens the following s.200 & procedure should be followed: 202 Treatment of Undeclared Restricted Goods The goods must be seized forthwith citing section 200 and 2002 of the Act. Treatment of Goods Liable to an Import Prohibition In the case of goods which are prohibited on importation, they must be seized whether declared or not. Where the goods are declared, the person is given the opportunity to be heard after being charged with the offence. In this case, the option of re-exporting the goods would still be a possibility. However, where the goods are not declared, they must be EACCMA seized and immediately condemned without exploring any s.200 other option. Additionally the importer may be charged with the offence of smuggling. 3. Physical Examination at Port of Entry One of the objectives of physical examination is to identify restricted or prohibited goods that may not have been declared. Officers must familiarise themselves with these goods and be on the lookout for them. Where there is doubt as to the nature of goods being imported, laboratory tests should be arranged. Restricted goods that require internal verification to determine whether or not they meet the standards and/specifications outlined in the restriction must be referred to the relevant government authorities concerned who should authorise the importation by stamping and signing the original and duplicate Customs entry. The following is a non-exhaustive list of authorities that may be represented at the port of entry. 138

Product Authority Live plant, cut trees, shrubs and fresh vegetables Plant Inspector Live animals and birds Veterinary Officer Drugs and Medicaments Drug Inspector Meat and other products for human consumption Medical Officer of Health Quality and standards of imported goods Bureau of Standards 4. Conditions for the Importation and Exportation of Specified Categories of Goods (1) Drugs and Pharmaceutical Products Legal Authority The importation and exportation of drugs and pharmaceutical products are regulated by the following Acts: Burundi: Order n° 27 BIS/HYG of March 15th 1933 – Pharmacy. Exercise. – toxic, soporific, narcotic, antiseptic, etc. substances. – pharmaceutical plants. – traffic Kenya :Pharmacy and Poisons Act (Cap.244 Laws of Kenya) Rwanda: Pharmaceuticals Act, 1999 Tanzania: Tanzania Food, Drugs and Cosmetics Act, 2003 Uganda: Pharmacy and Drugs Act 1971 Cap. 200 of Laws of Uganda The following are the general conditions for the importation of these products: - The importer must be in possession of a valid licence issued by the relevant regulatory body. - The products must be registered by the regulatory body prior to importation. Customs Control Procedures On importation, the Customs officer must ensure that the permit produced relates to the goods being imported. Claims of similarity of products must not be entertained and any such doubts or anomalies must be referred to the regulatory body for guidance. 139

At the conclusion of the clearance, a copy of the entry must be submitted to the regulatory body for their records. (2) Food, Drugs and Chemical Substances Legal Authority The importation and exportation of food, drugs and chemical substances is regulated by the following Acts: Burundi: Decree of June 3rd 1913 on legislation relating to ordinary powders, explosive substances and lethal devices operated by explosion; Law n° 1/014 of July 10th 2004 on the ratification by the Republic of Burundi of the Convention of Rotterdam on the procedure of prior informed consent applicable to certain chemical products and dangerous pesticides subject du international trade, adopted in Rotterdam on September 10th 1998. Kenya: Food, Drugs and Chemical Substances Act (Cap.245 of the Laws of Kenya) Rwanda: Ministerial Decree N° 20/14 Of 03/05/2005 Determining a List Of Drugs and others Pharmaceuticals Products which Must Appear In A Pharmaceutical Point Of Sale, O.G. N° 11/2005 Of 01 June 2006. Tanzania: The industrial and consumer chemicals (management and control) Act, 2003 and the Tanzania food, drugs and cosmetics Act, 2003 Uganda: Foods and Drugs Act , 1959,Ch. 278 This category of goods encompasses a wide range of products such as foodstuff, drugs, cosmetics and other chemical substances including anything used for the preparation, preservation, packing or storing of any food, drug, cosmetic, device or chemical substance. The following definitions should give an officer an indication of what products are controlled: “Chemical substance” means any substance or mixture of substance prepared, sold or presented for use as: 140

- A germicide; - An antiseptic; - A disinfectant; - A pesticide; - An insecticide; - A rodenticide; - A vermicide; - A detergent; etc This definition may be expanded to cover or any other substance or mixture of substances which the relevant regulatory authority may specify from time to time. “Drug” includes any substance or mixture of substances prepared, sold or represented for use in: - The diagnosis, treatment mitigation or prevention of a disease, disorder or abnormal physical state, or the symptoms thereof, in man or animal. - Restoring, correcting or modifying organic functions in man or animal “food” including any article manufactured sold or represented for use as food or drink for human consumption, chewing gum, and any ingredient of such food, drink or chewing gum. “Cosmetic” includes any substance or mixture of substances manufactured, sold or represented for use in cleansing, improving or altering the complexion, skin, hair, eyes or teeth and includes deodorants and perfumes. “Device” means any instrument, apparatus or contrivance, including components, parts and accessories thereof, manufactured, sold or represented for use in the diagnosis treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or the symptoms thereof, in man or animal Import Requirements The following are the general conditions for the importation of these products: Imported food, drugs, chemical substances cosmetics and devices must be labelled according to standards specified in the 141

controlling legislation. Generally the labelling must satisfy the following minimum requirements: - The country of origin must be declared on the label. - Where food is subject to processing or further processing in a second country and each such processing changes its nature, the country in which the processing or further processing was done shall be taken to be the country of origin. - Food which has been treated with ionizing radiation shall be so designated on the label. - Grade designation used on the label shall be such that they are readily understood and not misleading or deceptive. - Each product must bear on the label a date marking showing the year of manufacture and the expiry date (day, month and year). (3) Ambergris Legal authority The importation of ambergris is regulated by the following Acts: Burundi : Not applicable Kenya: The Fisheries Act, (Cap.478 of the Laws of Kenya) Rwanda: Not applicable Tanzania: The Fisheries Act, 2003 (Act No. 17/2003) Uganda: The Fish Act, Ch. 197 Ambergris is a substance secreted from the intestines of sperm whales, and can be found floating upon the sea, or in the sand near the coast. It is found in lumps of various shapes and sizes, weighing up to 50kg or more. When initially expelled by or removed from the whale, it appears as a soft, fatty and pale white substance with a strong faecal smell. After long periods of photo-degradation and oxidation in the ocean, this precursor gradually hardens, developing a dark grey or black colour, a crusty and waxy texture, and a peculiar odour that is at once sweet, earthy, marine, and animalistic. Its smell has been generally described as a vastly richer and smoother version of isopropanol without its stinging harshness. (Adapted from 142

Wikipedia) Ambergris is used during the making of perfumes. Scope of the Restriction Because of its marine origin, all ambergris is considered imported. No person may, without authority, carry away ambergris from the fisheries. Any person who discovers any ambergris shall forthwith deliver the same to the nearest Customs officer or other government office. (4) Animals and Birds Legal Authority The importation and exportation of animals is regulated by the following Acts: Burundi: Law n° 1/010 of June 30th 2000 on the environment act of the Republic of Burundi Order n° 54 BIS/AGRI of May 5th 1936 on the slaughter of animals and the keeping of wild animals known as dangerous or harmful. Decree of November 27th 1934 on the protection of animals. Kenya: Animal Diseases Act, (Cap.364 of the Laws of Kenya) Rwanda: Rwanda Animal Resources Development, law N0 (4/2005/2005) Tanzania: The Animal Diseases Act, 2003 (Act No.17/2003) Uganda: Uganda Wildlife Authority Act, 1996,Cap 200 The term “animal” includes all stock, ruminating animals, dogs, cats, rabbits, whether wild or domesticated and any other animal which the regulating authority may specify. Birds and their eggs are also controlled where the term “bird” includes wild fowl, turkeys, geese, ducks, guinea-fowl, pea- fowl, pigeons, pheasant’s parrots and ostriches, whether wild or domesticated. Scope of Restriction Importation of live animals into any Partner State must be covered by an Import Permit issued by the veterinary authority, as well as, a Health Certificate issued by the relevant authorities 143

of the country of exportation. The importation of live rabbits from any country, port or territory, whatsoever, is prohibited except such rabbits as may be imported with the sanction in writing of the Director of Veterinary Services and subject to such conditions as he may in any case impose. The importation of the following animals and animal products is prohibited except with the written consent of the Director of Veterinary services: - Live rabbits; - Swedish landrace pigs; - Semen of animals ; - Live organisms capable of setting up infections in animals; - Vaccines and biological products intended to be used for the control of diseases in animals. Conditions of Importation The country of exportation must be free from certain specified diseases. The veterinary authorities will not issue the required permit if the animal is coming from a country known to have an outbreak of any of the specified diseases. The animals must be tagged and details of the tag must match those reflected on the veterinary health certificate accompanying the animal. Customs Control Procedures The role of Customs is to ensure that animals are not released before being first examined by an authorized veterinary officer. If satisfied with the health of the animal, the veterinary officer will authorise its release by issuing written authority or endorsing that authority on Customs documents. Under certain circumstances such as involving domestic pets at airports, the inspection by the veterinary officer is dispensed with and responsibility placed on Customs officers to ensure that the animals are covered by valid permits from the country of origin. Where this arrangement is in place, officers must ensure that any guidelines issued by the veterinary authorities are strictly followed and any doubts must be referred to the designated 144

senior officer. (5) Carcass and Meat Products Legal Authority The importation and exportation of carcass and meat products is regulated by the following Acts: Burundi: Law n° 1/010 of June 30th 2000 on the environment act of the Republic of Burundi; Order of February 13th 1915 on the slaughter of livestock, and meats for food; Order n° 30/AGRI of March 3rd 1934 on the slaughter and the transport of animals Kenya: Meat Contract Act (Cap.356 of the Laws of Kenya) Rwanda: Meat Control /regulations 2001 L.N. N0 39, Rwanda order n0 74/453 Tanzania: The Meat Industry Act, 2006 (Act No. 10/2006) Uganda: Animal diseases Act, Cap 38 Scope of Restriction Importation of meat and meat products is restricted unless the importer complies with all the conditions specified by the relevant regulatory authority. Conditions of Importation Customs entries for meat and meat products must be supported by Health Certificates issued by a public health authority of the country of origin. The certification must be to the effect that: - The meat or meat products are fit for human consumption, including hygienic packing, loading, and the required meat standard. The certificate should also indicate how the meat is labelled for identification purposes and confirmation of quantity. - The meat and meat products originate from establishments and slaughterhouses approved and designated as such by the highest veterinary authority 145

of the country of origin. - The meat and meat products have been heated up to the temperature of 80°C, are devoid of foreign substance such as growth hormones, antibiotics, pesticides or any other chemical residues in concentrations injurious to human health. - In the case of poultry meat, it should be in the form of whole carcasses at a temperature not exceeding 20°C. - The slaughtered cattle were raised in premises or areas which, within the preceding 12 months, were free from the contagious diseases, particularly rinderpest, foot and mouth disease, anthrax and lumpy skin diseases, CBPP, rabies and brucellosis. - In the preceding 10 years no animals, meat or meat products were imported into the country of export from a country where BSE had been reported. - The cattle from which the meat and meat products were derived were born and bred in the country from which the meat or meat products are coming from. - That the meat and meat products were derived from cattle which were subjected to both ante and post mortem inspection and found to be free from any infections and contagious disease especially those mentioned above. - That the meat was re-inspected prior to packing and found wholesome, healthy and suitable for human use and not containing colouring chemical products or any preservative. - That the slaughtering, dehorning and packing of the meat was done under the internationally accepted standards of hygiene and practice. Examination and Release Entries for fresh meat must always be given priority in clearance. Importers or their agents are required to contact the Port Health Officer at the point or port of Entry who shall carry out a preliminary inspection of the meat on board the importing means of transport. If satisfied, the inspector will authorize the unloading of the meat under his supervision. Entries for fresh meat must always be referred to the Port Health Officer together with export permits from the country of origin, the import permit from the veterinary authority and all 146

other supporting import documents. Upon being satisfied with the documentation, the Port Health Officer will issue a Health Clearance Certificate to authorize release. Similar procedure must also be followed in respect of all imports of meat products in whatever form of packing. (6) Animal Embryo, Semen and Other Biological Products Legal Authority The importation animal embryos and semen is regulated by the following Acts: Burundi: Law n° 1/010 of June 30th 2000 on the environment act of the Republic of Burundi; Law n° 1/05 of May 14th 2007 on the ratification by the Republic of Burundi of the african convention on the conservation of nature and natural resources signed in Addis- Abeba on December 3rd 2003 Kenya: Animal Diseases Act (Cap.364); Fertilizers and Animal Food Stuff act (Cap.345 of the Laws of Kenya) Rwanda: Presidential decree n° 30/01 of 24 August 2003 Acceding to Convention On Biological Diversity and Law N° 26/2003 Of 16/8/2003 Establishing And Organizing The Higher Institute Of agriculture And Animal Husbandry Tanzania: The Animal Diseases Act, 2003 (Act No. 17/2003) Uganda: Animal Breeding Act,2001& Animal Diseases Act ,Cap 38 Scope of Restriction The importation of animal semen and embryos including biological products such as live organisms capable of setting up infection in animals, vaccines and other biological products intended to be used for the control of diseases in animals, is prohibited, except with the prior written authority of the veterinary authority. 147

Conditions of Importation All entries for embryos and semen must be supported by permits from veterinary authorities of the country of experts as well as from the local authorities. The same procedure for meat products is followed in the case of embryo and semen. (7) Arms and Ammunition Legal Authority Item 5 of Part B of 2nd Sch. of EACCMA The importation of firearms is regulated by the following Acts: Burundi: Law n° 1/14 of August 28th 2009 on the regime of small arms and Decree law n° 1/91 of August 2nd 1971 on the regime of firearms and their munitions Kenya: The Firearms Act (Cap. 114 of the Laws of Kenya) Rwanda: : Law N° 13/2000 Of 14/06/2000 Modifying The Decree-Law N° 12/97 Of May, 1979 Concerning Firearms And Their Ammunitions Tanzania: The Arms and Ammunition Act, 1991 (Act No. 2/1991 and 19/2007) Uganda: Fire Arms Act, 1970, Ch 229 Definitions “Firearm” means a lethal barrelled weapon of any description from which any shot bullet or other missile can be discharged or which can be adapted for the discharge of any shot, bullet or other missile. The definition includes: - Weapons designed or intended to discharge noxious substance or an electrical charge of sufficient strength to stun and temporarily disable the person or animal (commonly known as a stun-gun or electronic paralyser). - Any air gun, air rifle, air pistol, revolver, crossbow, laser gun or any other similar weapon. 148

- The barrel, bolt, chamber, silencer, muffler, flash-grand or any other accessory designed or adapted to diminish the noise or flash caused by firing a weapon and also other essential component part of any weapon. - Any weapon or other device or apparatus which may be specified by the relevant regulatory authority. The term “firearm” also includes safety fuses, toy and alarm pistols and rifles which are capable of being converted into, or have the appearance of liquid, gas or similar thing. Verification and clearance of firearms should be done together with the police officer. The importation of component parts and accessories is also regulated. These include: - Essential components parts: barrels, all actions, all bolts and parts of these such as bolt housing, safety nuts, firing pins, firing pin springs, triggers, trigger springs and safety catches, all wooden or metal stocks ready or half cut and all magazines as far as they are fixed to the actions. - Other components parts: fore and back-sight saddles, trigger, guards, magazines and parts of these, all bolts assembling the gun, fore and back-sight as far as they are fixed to the gun. - Accessories: Telescope mounts and parts of these, peep- sights and parts of these, fore and back-sights as far as they are not fixed to a gun, all target equipment, cleaning materials of all types, slings of all types, sling eyes ad swivels of all types, covers and cases of all types, all belts, hunting bags, fore- and back-sight protectors, elbow pads, hand protectors, all butt plates, butt covers, score books, snap caps, all tools for gunsmith work, all gun gauges, all pigeon flingers and pigeon flinger traps, all types of cleaning vices, all rifle rests and target telescopes. Scope of Prohibition or Restriction The importation by any person of any firearm or ammunition, save under and in accordance with the terms of an import permit issued by an authorized officer, is prohibited. Refusal by Authorized Officer to Grant Import Permits An authorized officer may, at his discretion and without giving reasons, refuse to grant an import permit. 149

The authorised officer may not issue an import permit for the following categories of firearms: - Arms or ammunition of war unless the relevant regulatory authority sanctions such importation. - Any firearm or ammunition of which the importation is for the time being prohibited. Revocation of An Import Permit An authorized officer may, without giving reasons, revoke any import permit granted to a person at any time before the importation of the arms or ammunition in respect of which it was issued. Importations by post Importation by post of firearms and ammunition of all types EACCMA and other articles having the appearance of lethal weapons is s. 18, 93, prohibited. Accordingly, if found in postal parcels they must be 213 seized and a report made in the normal way. Exemptions from The Restriction The following firearms are exempted from import licences: - Antiques imported or possessed as a curiosity or an ornament. - Government issued firearms used by person in the service of the Government in their capacity and in the course of their duty. - Firearms and ammunition, or signalling apparatus and ammunition, as ship, aircraft or aerodrome stores. Note: Officers should satisfy themselves that a firearm claimed by the owner to be an antique is, in fact, being kept “as a curiosity or ornament”. Such a firearm may not be accompanied by ammunition suitable for use with that firearm. Cases of doubt should be referred to a police officer not below the rank of Chief Inspector. Customs Control Procedures The role of Customs is to ensure that firearms and ammunition are dealt with in accordance with the import prohibition or restriction, subject to the prescribed exemptions. Import permits will be issued to cover the firearms imported as traveller’s baggage and for personal use. An import permit 150