FINAL DRAFT PROCEDURE MANUAL - KAMPALA

issued by a licensing office will be distributed as follows:- - Original: Importer’s copy - Duplicate: Forwarded to firearms regulatory body - Triplicate: Office copy Disposal of Unclaimed Firearms and Ammunition Detained firearm or ammunition that remains unclaimed for a period exceeding 30 days is to be handed over to the police against a receipt on which the full particulars of the firearm are reflected. Abandoned or condemned arms and ammunition are to be similarly treated. Whenever a firearm or ammunition is disposed of in this way, the owner is to be advised by registered post. (8) Currency Notes and Securities False money and Counterfeit currency Notes and Coins and any 2nd money not being of the established standard in weight of Schedule fineness. of the EACCMA (9) Indecent or Obscene Publications or Articles Legal Authority Item 3 of Part A of 2nd Sch. of EACCMA In addition to the provisions of the EACMA, the importation of EACCMA indecent or obscene articles is regulated by the following Acts: s. 18, 19, 20 Burundi: Burundian Press Law n° 1/025 of November 27th 2003 Kenya: Section 30 & 51 of the Posts and Telecommunication Corporation Act (Cap. 411 of the Laws of Kenya) Rwanda: Rwanda Utility Regulatory Agency law N0 39/2001 Tanzania: The Electronic and Postal Communications Act No. 3 of 2010 Uganda: Penal Code Act , Cap 120 151

Scope of the Prohibition The importation of indecent or obscene prints, paraphernalia such as sex toys, paintings, books, cards, lithographs, or other engravings, and any indecent or obscene articles is prohibited. All indecent and obscene publications or articles are to be seized on importation. If there is any doubt as to whether any article comes within the scope of the prohibition, the matter is to be referred to the designated senior officer who will decide on the matter and if necessary consult the Attorney General. (10) Printed Matter Concerning the Cure or Alleviation of Tuberculosis, Cancer, Venereal Diseases or Sexual impotence etc. Legal Authority The importation of advertisements and substances claiming to alleviate some specified diseases or conditions is regulated by the following Acts: Burundi:-- Kenya: Public Health Act ( Cap242 of the Laws of Kenya)_sec .55 Rwanda: Law N° 28/2007 Of 27/06/2007 Establishing A Centre For Treatment And Research On Aids, Malaria, Tuberculosis And Other Epidemics (Trac Plus), And Determining Its Responsibilities, Organization And Functioning Tanzania: The Public Health Act No. 1 of 2009 Uganda: Public Health Act, Cap 281. Scope of the Prohibition The importation of any advertisement or statement intended to EACCMA promote the sale of any medicine, appliance, or article, Second purporting to alleviate or cure tuberculosis, cancer, any Schedule venereal disease or other conditions resulting from sexual Part A (1) intercourse is prohibited. This prohibition extends to any medicine, appliance, or article, to which such advertisement or statement is affixed. Printed matter and articles to which it may be affixed or to which such printed matter refers, are to be seized on 152

importation. Note: The prohibition does not apply to any book, document, or paper, published for the advancement of medical science and intended for government use or by a registered medical practitioner. (11) Radioactive Substances and Irradiating Apparatus Legal Authority The importation of radioactive and irradiating substances is Item 16 regulated by the following Acts: Part A of 2nd Sch. of EACCMA Burundi:--- Kenya: Radiation protection Act, Cap 243 Rwanda: Presidential Order N° 47/01 Of 14 April 2002 Acceding To United Nations Convention Against Illicit Traffic In Narcotic Drugs And Psychotropic Substances Tanzania: The Atomic Energy Act,2003( Act No.7/2003) Uganda: Atomic Energy Act, 1973, Ch 143. Scope of Restriction The importation of any radioactive material or irradiating device except under and in accordance with a licence issued by the relevant regulating authority is restricted. In the event of the importation of any material or device which is considered to fall within the scope of the restriction and for which no valid licence is available, release of the consignment is to be withheld and the facts reported immediately to Headquarters. Under no circumstances is physical examination of such importations to be undertaken. (12) Articles Marked with Armorial Ensigns or Coat of Arms Legal Authority Item 5 of Part A of 2nd Sch. of EACCMA The importation of articles marked with armorial ensigns or coat of arms of any Partner State is regulated by the following Acts: 153

Burundi: EACCMA 2004 as amended Kenya: National Flag, Emblem & Names Act, Cap 99 and The College of Arms Act, Cap 98. Rwanda: Law N° 57/2001 On Characteristics, Ceremonial And Respect Of The Flag Of The Republic Of Rwanda. Tanzania: The National Flag and Court of Arms Act, 1971 (Act No. 15/1971) Uganda: EACCMA 2004 as amended Scope of Prohibition The importation of any article marked, without proper authority, with the Armorial Ensigns or Coat of Arms of a Partner State is prohibited. This prohibition extends to articles with ensigns or arms so closely resembling Armorial Ensigns or Coat of Arms that they can be considered as intended to deceive. Such articles must be seized on importation. (13) Traps for Killing or Capturing Game Animal Legal Authority Item 3 of Part B of 2nd Sch. of EACCMA The importation of traps designed for trapping animals is regulated by the following Acts: Burundi: Decree of November 27th 1934 on the protection of animals; Law n° 1/010 of June 30th 2000 on the Republic of Burundi’s environment Act; Kenya: Wild Life (Conservation and Management) Act, Cap 360. Rwanda: Rwanda Environment Management Authority law N0 04/2005 Tanzania: The Wildlife Conservation Act No. 5 of 2009 Uganda: Uganda Wild Life Authority Act, 1996, Cap 200 The importation of traps capable of killing or capturing any animal, except under and in accordance with the terms of a 154

written permit granted by the relevant regulating authority is restricted. Any trap capable of killing or capturing any animal and imported without the permit must be detained and the importer invited to produce the permit. If the permit is not produced within seven days the trap is to be seized. (14) Unwrought Precious Metals Legal Authority Item 4 of Part B of 2nd Sch. of EACCMA The importation of unwrought precious metals is regulated by the following Acts: Burundi: Decree n° 100/162 of December 1979 on the general regulation on the research and exploitation of mines and quarries of the Republic of Burundi, other than mines of general fuels, solids and mines of hydrocarbons exploited by drilling; Decree law n° 1/138 of July 1976 on the oil and mining codes of the Republic of Burundi Kenya: Trading in Unwrought Precious Metals Act (Cap. 309 of the Laws of Kenya) Rwanda: Prime Minister’s Order N° 64/03 Of 02/11/2001 Relating To Fees From Geological Maps And Registers For Quarries and Mining Exploitation Tanzania: The Mining Act, 1998 Uganda: The Mining Act , 2003 Definitions Precious metal means gold, silver or metal of the plantinoid group in the unmanufactured state. Unwrought precious metal means precious metal in any form whatever, which is not manufactured or made up into an article of industry or of the arts, and includes amalgam, slimes, slugs, gold-bearing concentrates, pots, battery chips, sweepings from reduction works and scrapings and by-products of unrefined precious metal and precious metal which has been smelted into the form of bullion but does not include ore in situ. 155

Scope of Restriction No unwrought precious metal is to be imported unless the importer makes a declaration in Form C 17 A or B and a certificate of importation both of which must be lodged with the import entry as supporting documents. The completed declaration and certificate, which must be numbered in an annual series at the Station where the entry has been passed, are distributed as follows: - Original Declaration Authority regulating mines - Duplicate Declaration: To be filed with original entry - Original Certificate: To the importer - Duplicate Certificate: Authority regulating mines Any unwrought precious metal which it is attempted to import in contravention of the restriction is to be seized. (15) Importations Regulated for Technical Standards Legal Authority 1. The requirements as to quality and technical standards of imported goods are regulated by the following Acts: Burundi: Ministerial order n° 750/201 of April 16th 1992 on the and procedures of the development of standards technical and commercial standards of salt destined for human consumption; Ministerial order n° 750/807 of October 24th 2001 on statutes Kenya: Standard Act (Cap. 496 of the Laws of Kenya) Rwanda: Rwanda Bureau of Standards law N0 43/2006 Rwanda Bureau of Standards law N0 43/2006 Tanzania: The Standards Act No. 3/1975 Uganda: Uganda national bureau of Standards Act 1983, Ch 327 Scope of Restriction Any article or substance that is designated by the relevant standards body as requiring certification as to its quality or specifications before importation is authorised, shall only be 156

imported after such certifications. The specified goods, which include, beverages, vegetable oils and fats, chemicals, electrical machinery, apparatus and appliances and textiles shall be subjected to quality inspection by the official of the Bureau of Standards based at ports of entry. Quality Inspection Fee The quality inspection fee for all imported goods shall be 0.2 per cent of C&F value and is payable before issuance of the Certificate of Release. Releasing officers are to ensure that the importer or his agent has paid the inspection fee and attached copy of the certificate of release with the entry before release of the goods. Disposal of Prohibited Goods Prohibited goods include: - Imported goods condemned by the relevant standards body as not meeting the standards published or approved or adopted by that body. - Any imported goods condemned by public health authorities and in respect of which a notification of such condemnation is forwarded to Customs. Prohibited goods shall either be: - Re-exported or - Seized by the Customs and destroyed at the expense of the owner. 157

GOODS WHOSE IMPORTATION REQUIRES A PERMIT Accordingly to the Item 1 of Part B of the Second Schedule, the goods can only be imported after prior permission for such importation is granted. Tariff S.I.T.C. Description Regulatory Authority per Partner State No. No. of goods Burund Kenya Rwanda Tanzani Uganda i a 3601.00.0 593.110.0 Propellant MDNA MGD MININTE TPDF MOIA 0 0 powders C MGD R TPDF MOIA MININTE 3602.00.0 593.120.0 Prepared MDNA MGD R TPDF MOIA 0 0 explosive, C MGD TPDF MOIA other than MININTE propellant MGD R TPDF MOIA powders OP/MEN TPDF MOIA R MININTE TPDF MOIA 3603.00.1 593.210.0 Safety fuses, MDNA OP/MEN R 0 0 detonating C R MININTE fuse R MININTE 3603.00.9 593.290.0 Percussion MDNA R 0 0 or detonating C caps; igniters MININTE electric R detonators 3604.10.0 593.310.0 Fireworks MDNA 00 C 3604.90.1 593.331.0 Very (light) MDNA 0 0 flares and C railway signals 3604.90.2 593.332.0 Rain and MDNA 0 0 anti-hail C rockets and bombs distress and life saving rockets 158

3604.90.9 593.339.0 Other MDNA OP/MEN MININTE TPDF MOIA 0 0 pyrotechnic MOIA CR R MEAM articles D MEAM 8402.10.0 718.710.0 Nuclear MEN MEN MININTE TAEC D 0 0 reactors R MOD 8401.30.0 718.770.0 Fuel MEN MEN RURA TAEC MOD 0 0 elements MOD (cartridges), non- MOIA irradiated 8401.40.0 718.780.0 Parts of MEN MEN MININTE TAEC 0 0 nuclear R reactors 8710.00.0 891.110.0 Tanks and MDNA OP MININTE TPDF 0 0 other C R armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles 8906.00.1 793.291.0 Warships MDNA OP MININTE TPDF 00 C R 9301.00.0 891.120.0 Military MDNA OP MININTE TPDF 0 0 weapons, C R other than revolvers MININTE TPDF pistols and R the arms of heading No.93.07 9302.00.0 891.140.0 Revolvers MDNA KP 0 0 and pistols, C other than those of 159

heading No. 93.03 or 93.04 9303.10.0 891.311.0 Muzzle- MDNA KP MININTE TPDF MOIA 0 0 loading C R firearms 9303.20.0 891.312.0 Other MDNA KP MININTE TPDF MOIA 0 0 sporting, C R hunting or target shooting shotguns, including combination shotgun- rifles 9303.30.0 891.313.0 Other MDNA KP MININTE TPDF MOIA R 0 0 sporting, C hunting or target- shooting rifles 9303.30.0 891.313.0 Other MDNA KP MININTE TPDF MOIA R 0 0 sporting, C hunting or target- shooting rifles 9303.90.0 891.319.0 Other MDNA KP MININTE TPDF MOIA 0 0 firearms C R TPDF MOIA 9304.00.0 891.390.0 Other arms MDNA KP MININTE 0 0 (for C R example, spring, air or gas guns and pistols, truncheons), excluding those of heading No, 160

93.07 9305.10.0 891.910.0 Parts of MDNA KP MININTE TPDF MOIA R 0 0 revolvers of C pistols 9305.21.0 891.930.0 Shotgun MDNA KP MININTE TPDF MOIA 0 0 barrels C R TPDF MOIA 9305.29.0 891.950.0 Other parts MDNA KP MININTE 0 0 of shotgun or C R rifles 9305.90.0 891.990.0 Other parts MDNA KP MININTE TPDF MOIA 0 0 of firearms C R other than revolvers, pistols, shotguns or rifles 9306.10.0 891.210.0 Cartridges MDNA OP MININTE TPDF MOIA 0 0 for riveting C R or similar tools or for captive-bolt humane killers and parts thereof 9306.21.0 891.220.0 Cartridges MDNA KP MININTE TPDF MOIA 00 C R TPDF MOIA 9306.20.0 891.230.0 Parts of MDNA KP MININTE 0 0 C R shotgun cartridges or air gun pellets 9306.30.1 891.241.0 Other MDNA KP MININTE TPDF MOIA 0 0 cartridges C R and parts thereof, for sporting hunting or target 161

shooting 9306.30.9 891.249.0 Other MDNA KP MININTE TPDF MOIA 0 0 cartridges C R and parts thereof 9306.90.1 891.291.0 Bombs, MDNA KP MININTE TPDF MOD 0 0 grenades, C R torpedoes, mines, missiles and similar munitions of EACCMWA R for sporting, hunting and target shooting 9307.00.0 891.130.0 Swords, OP MININTE TPDF MOIA 0 0 cutlasses, R bayonets, lances and similar arms and parts thereof and scab- bards and sheaths there for The importation of the following goods is restricted for purposes of safeguarding plant and animal health. Thus, prior authority for their importation will only be issued by the relevant authority if they satisfy prescribed technical, phytosanitary, health and environmental standards on their arrival. Tariff No S.I.T.C. Description Regulating Authority per Partner State No. Burundi Kenya Rwanda Tanzan Ugand ia a 162

0101.11.0 011.511.0 Live pure- MAE MALD& MINAG ML&F MAAI 00 bred M RI D F breeding horses 0101.19.0 001.519.0 0ther live MAE MALD& MINAG ML&F MAAI M RI D F 00 horses MALD& MINAG ML&F MAAI 0101.20.0 001.520.0 Live asses, MAE M RI D F 00 mules and hinnies 0102.10.0 001.110.0 Live pure- MAE MALD& MINAG ML&F MAAI 00 bred M RI D F breeding bovine animals 0102.90.0 001.190.0 Other live MAE MALD& MINAG ML&F MAAI 00 bovine M RI D F animals MALD& MINAG ML&F MAAI M RI D F 0103.10.0 001.310.0 Live pure- MAE 00 bred MALD& MINAG ML&F MAAI breeding M RI D F swine 0103.91.0 001.391.0 Other live MAE 00 swine weighing less than 50 kg 0103.92.0 001.399.0 Other live MAE MALD& MINAG ML&F MAAI 00 seine M RI D F weighing 50 kg or more 0104.10.0 001.210.0 Live sheep MAE MALD& MINAG ML&F MAAI 00 M RI D F 0104.20.0 001.220.0 Live goats MAE MALD& MINAG ML&F MAAI 00 M RI D F 0105.11.0 001.411.0 Live fowls of MAE MALD& MINAG ML&F MAAI 163

00 the species M RI D F gallus MALD& MINAG ML&F MAAI domesticus. M RI D F Weighing MALD& MINAG ML&F MAAI not more M RI D F than 185g MALD& MINAG ML&F MAAI M RI D F 0105.19.0 001.419.0 Ducks, MAE MALD& MINAG ML&F MAAI 00 geese, M RI D F turkeys and MALD& MINAG ML&F MAAI guinea fowls, M RI D F weighing not more than185g 001.491.0 Live fowls of MAE 0105.91.0 0 the species 0 Gallus domesticus, weighing more than185g 001.499.0 Ducks, MAE 0105.99.0 0 geese, 0 turkeys and guinea fowls, weighing more than185g 0106.00.1 001.910.0 Other live MAE 00 animals, of a kind mainly used for human food, not elsewhere specified 0106.00.0 001.920.0 0ther live MAE 20 animals, not elsewhere specified, for other 164

purposes 0301.10.0 034.111.0 Ornamental MAE FD MINAG ML&F MAAI FD RI D F 00 live fish FD FD MINAG ML&F MAAI 0301.91.0 034.112.0 Live trout MAE FD RI D F 00 FD MINAG ML&F MAAI 0301.92.0 034.113.0 Live eels MAE FD RI D F 00 FD FD MINAG ML&F MAAI 0301.93.0 034.114.0 Live carp MAE FD RI D F 00 FD MINAG ML&F MAAI . 034.119.0 Other live MAE RI D F 0301.99.0 0 fish 0 0306.11.0 036.191.0 Rock lobster MOH MINAG ML&F MAAI 00 and other sea RI D F crawfish, frozen 0306.12.0 036.192.0 Lobsters, MOH MINAG ML&F MAAI RI D F 00 frozen MINAG ML&F MAAI 0306.13.0 036.110.0 Shrimps and MOH RI D F 00 prawns, frozen 0306.14.0 036.194.0 Crabs, frozen MOH MINAG ML&F MAAI 00 RI D F 0306.19.0 036.199.0 Other MOH MINAG ML&F MAAI 00 crustaceans, RI D F including flours, meals and pellets of crustaceans fit for human consumption frozen 0306.21.0 036.210.0 Rock lobster MOH MINAG ML&F MAAI 00 and other sea RI D F crawfish, not 165

frozen 0306.22.0 036.220.0 Lobsters, not MOH FD MINAG ML&F MAAI RI D F 00 frozen MINAG ML&F MAAI 0306.23.0 036.230.0 Shrimps and MOH FD RI D F 00 prawns, not FD frozen 0306.24.0 036.240.0 Crabs, not MOH MINAG ML&F MAAI RI D F 00 frozen MINAG ML&F MAAI 0306.29.0 036.290,0 Other MOH FD RI D F 00 crustaceans, including flours, meals and pellets of crustaceans fit for human consumption, not frozen 0307.10.0 036.310.0 Oysters, MOH/MA FD MINAG ML&F MAAI 00 whether in E RI D F shell or no live, fresh, MINAG ML&F MAAI chilled RI D F frozen, dried MINAG ML&F MAAI salted or in RI D F brine MINAG ML&F MAAI RI D F 0307.21.0 036.351.0 Scallops, MOH/MA FD MINAG ML&F MAAI 00 live, fresh or E 166 chilled 0307.29.0 036.391.0 Other MOH/MA FD 00 scallops, E excluding live fresh or chilled 0307.31.0 036.352.0 Mussels, MOH/MA FD 00 live, fresh or E chilled 0307.39.0 036.392.0 Other MOH/MA FD

00 mussels, E RI D F excluding 0307.41.0 036.331.0 live fresh or ML&F MAAI 00 chilled D F 0307.51.0 036.399.0 Cuttle fish MOH/MA FD MINAG ML&F MAAI 00 and squid, E RI D F 0307.59.0 036.379.0 live, fresh or ML&F MAAI 00 chilled D F 0307.60.0 012.930.0 Octopus, MOH/MA FD MINAG ML&F MAAI 00 RI D F 0307.91.0 036.359.0 live, fresh or E ML&F MAAI 00 D F chilled 0307.99.0 036.399.0 ML&F MAAI 00 Other MOH/MA FD MINAG D F octopus, E RI 0601.10.0 292.611.0 excluding MAFS MAAI 00 live fresh or &C F chilled Snails, other MOH/MA FD MINAG than sea E RI snails Other MOH/MA FD MINAG molluscs, E RI including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption, live, fresh or chilled Other MOH/MA FD MINAG molluscs, E RI excluding live fresh or chilled Bulbs, MAE MALD& MINAG tubers, M RI 167

tuberous roots, corms, crowns and rhizomes dormant 0601.20.0 292.615.0 Bulbs, MAE MALD& MINAG MAFS MAAI 00 tubers, M RI &C F tuberous roots, corms, and rhizomes, in growth or in flower; chicory plants and Roots 292.169.0 Unrooted MAE MALD& MINAG MAFS MAAI 0602.10.0 0 cuttings and M RI &C F 0 slips of live MALD& MINAG MAFS MAAI plants M RI &C F 0602.20.0 292.693.0 Trees, shrubs MAE 00 and bushes, grafted or not, of kinds which bear edible fruit or nuts 0602.30.0 292.695.0 Rhododendro MAE MALD& MINAG MAFS MAAI 00 ns and M RI &C F azaleas grafted or not 0602.40.0 292.697.0 Roses, MAE MALD& MINAG MAFS MAAI M RI &C F 0. 0 grafted or not ALD&M MINAG MAFS MAAI 0602.91.0 292.698.0 Mushroom MAE RI &C F 0. 0 spawn MALD& MINAG MAFS MAAI M RI &C F 0602.99.0 292.699.0 Other live MAE 00 plants (including their roots), 168

cuttings and slips 0603.10.0 292.711.0 Cut flowers, MAE MALD& MINAG MAFS MAAI M RI &C F 00 fresh MALD& MINAG MAFS MAAI 0603.10.2 292.712.0 Flower buds, MAE M RI &C F 00 fresh MINAG MAFS MAAI RI &C F 0603.90.0 292.719.0 Other cut MAE 00 flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, dried dyed, bleached, impregnated or otherwise prepared 0604.10.0 292.721.0 Mosses and MAE MALD& MINAG MAFS MAAI M RI &C F 00 lichens MALD& MINAG MAFS MAAI 0701.10.0 054.111.0 Potato seed, MAE M RI &C F 00 fresh or chilled 0701.90.0 054.119.0 Potato, other MAE MALD& MINAG MAFS MAAI 00 than seed, M RI &C F fresh or chilled 1005.10.0 044.100.0 Maize seed MAE MALD& MINAG MAFS MAAI 00 M RI &C F 3808.10.9 591.190.0 Other MAE MALD& MINAG MAFS MAAI M RI &C F 00 insecticides MALD& MINAG MAFS MAAI 3808.20.0 591.200.0 Fungicides MAE M RI &C F 00 169

3808.30.1 598.310.0 Weed killers MAE MALD& MINAG MAFS MAAI 00 M RI &C F 3808.30.9 598.390.0 Other MAE MALD& MINAG MAFS MAAI 00 herbicides, M RI &C F anti- sprouting products and plant-growth regulators 3808.40.0 591.10.00 Disinfectants MOH MOH MINAG MAFS MAAI 0 MOH RI &C F 3808.90.0 591.490.0 Rodenticides MOH MINAG MAAI 00 and similar RI F products put up in forms or packing for retail sale or as preparations or articles (for example, sulphur- treated bands, wicks and candles and fly- papers) KEY Kenya Rwanda Tanzan Uganda Burundi ia MDN Ministry FD Fisheries MININT Ministry MAA Ministry AC of Departme ER of IF of Defence nt Internal Agricult & Ex- Security ure, combatan Animal ts Industry and 170

MEN Ministry KP Kenya MINAG Ministry FIsheries MAE of Energy Police RI of MOH Agricult MOI Ministry ure & A of Animal Resourc Internal es Affairs Ministry MALD Ministry RURA Rwanda MOD Ministry of &M of Utility of Agricultu Agricultur Regulat Defence re & e, ory Environm Livestock Agency ent Developm ent and marketing Ministry MEN Ministry of Health of Energy MENR Ministry of Environm ent and Natural Resources MGD Mines and Geology MOH Departme OP nts Ministry of Health Office of the President 171

CHAPTER 6 LICENSING Licensing is the act of granting permission to another party to undertake specified activities. In, licensing may require payment of a fee and/or providing proof of capability. The requirements for a licence also serve to authorities about the type of activities the licensee is engaged in and also the ability to devise appropriate mechanisms for monitoring those activities. There are several types of licences issued by Customs. Some of them are listed below: 1. Licensing of Clearing Agents In order to undertake Customs clearing and forwarding activities, an EACCMA individual or firm has to be registered and licensed by a Customs s.145 Administration of a Partner State. Unless the contrary is clear, the owner of goods to be cleared through EACCMA Customs (hereunder referred to as the principal) may appoint an Agent to s.146 perform on his behalf any act required of him under the Act provided that a person cannot be considered such an Agent unless:- - He or she is exclusively in the employment of the principal; or - The person is a licensed Customs Clearing Agent; and - In either case the person is so authorized in writing by the principal The proper officer may require an Agent to produce his written authorization to act on behalf of a specific principal. If the person fails to produce such proof, a proper officer may refuse to recognize the person as a duly authorized Agent. (1) Liability of Agent A duly authorised Agent shall be deemed to be the owner of the goods EACCMA and shall accordingly be personally liable for all obligations of the owner. s.147 This liability, however, does not in any way relieve the owner of his 172

responsibilities and liabilities under the Act. (2) Liability of owner for acts of authorized Agent The principal who authorizes an Agent to act on his behalf shall be liable EACCMA for the acts of the Agent undertaken in pursuance of that authorization and s.148 may accordingly be prosecuted for an offence committed by the Agent as if the offending acts were committed by him. However, the owner shall not be sentenced to imprisonment for an act performed by an Agent unless he or she actually consented to the commission of the offence and the Agent himself cannot be absolved from prosecution by reason of the owner having been prosecuted. (3) Application for a License Application for both new licenses as well as renewals shall be made on EACCMR form C.20. Every application shall be accompanied by an application fee. 149 Where a person has failed to renew his or her license for a period of two years or more, their application, when eventually made, shall be treated as a new application. (4) Conditions for Obtaining a Customs Clearing and Forwarding EACCMR Licence 150 A person shall not be licensed as a clearing Agent unless the applicant:- - Has an office whose physical address shall appear on the licence application form. - Has a computer system capable of connecting to the Customs clearance system Note: Any changes in the physical address must be reported to Customs within 30 days of the change - Is a member of a recognized clearing and forwarding association which should endorse the applicant - Be registered with the Domestic (Income) Tax Department and issued with Tax Payer/Personal Identification Number (TIN/PIN); - Obtains written confirmation of compliance with Income Tax requirements. - Is registered with the VAT Department; 173

- Obtains written confirmation of compliance with VAT requirements. - Has a valid business account. Note: Any change of bank account must be reported to Customs within 30 days of such change; - Has a minimum of two employees conversant with Customs Clearing and Forwarding procedures with appropriate qualifications as outlined below: o Certificate in Customs training from a recognised institute or o Minimum of five years experience in Customs operations When there are staff changes in a company, the company should inform EACCMR Customs within thirty days. 150(2) Supporting Documents EACCMR 150 Each applicant must support his application with the following: - Memorandum and Articles of Association; - Registration Certificate; - Tax Payer/Personal Identification Number (TIN/PIN) of the Company, and of each director - Identity Card Number or Passport and copy thereof of each director, partner, or proprietor including recent passport size photograph duly certified by a Notary Public or Commissioner for Oaths; - Declaration by each director, partner or proprietor of direct or indirect interest in any other Clearing and Forwarding business or company. Vetting Committees All applications for a licence as a Customs Agent including renewal are vetted by the Vetting Committee of senior officers approved by the Commissioner 174

(5) Renewal of licences Renewal of licences to operate as Customs Clearing and Forwarding Agents is subject to demonstration of good performance in the previous year which shall include: - Clearance of declarations made - Providing all the security bonds where required. - Attending to all outstanding charges and queries (6) Rejection of Application and Appeals Where the applicant fails to fulfil the necessary conditions the application will be rejected and no refund of the application fee will be granted. Where the application is rejected by the Vetting Committee the applicant may APPEAL to the Commissioner. (7) Procedure for Processing Approvals A list of successful applicants is forwarded to the Commissioner who will notify the applicants accordingly. Successful applicants will be issued with a license which shall be subject to some or all of the following conditions: - Licence may be a private licence to companies handling their own goods or those of their associated companies only; - License may be a general licence to Agents handling goods for third parties; - The license must be returned to the Commissioner immediately the licensee ceases to operate his business - The license is subject to payment of a licence fee of USD400; EACCMR 151(1) - The application must lodge a bond or cash deposit for an amount as assessed by the commissioner. 175

(8) Period of Validity of a Licence All clearing and Forwarding Agents’ licences will expire on the thirty- first day of December of each year but may be renewed subject to conditions of renewal as above. (9) Suspension, Revocation or Refusal to Renew a licence EACCMA s.145 The Commissioner may refuse to issue a licence. In such circumstances, the Commissioner is required to give the applicant the reasons for rejecting an application. The Commissioner may also, by notice in writing, suspend, revoke, or refuse to renew a Customs Agent licence including a licence for handling and clearing of goods in transit on the grounds stated in the notice. A copy of the notice shall be delivered to the Agent or left at his usual place of abode or business. The affected person may appeal to a Proper Officer. If the appeal fails then the license immediately becomes invalid (10) Tax Payer/Personal Identification Number (TIN/PIN) When submitting entries on behalf of clients, Agents are required to declare their Tax Payer Numbers on the appropriate space provided on the entry. The Customs clearance system will automatically verify the validity of the TIN/PIN. 2. Licensing of Bonded Warehouses A bonded warehouse is a warehouse or other place licensed by the EACCMA Commissioner for the deposit of dutiable goods on which import duty has s.2 not been paid and which have been entered to be warehoused.” Application for approval and licensing of any premises, rooms or EACCMR enclosed areas must be submitted to the Commissioner in the Form C.18 74 (1) which must be accompanied by a plan of the proposed building and its situation in relation to other buildings and thoroughfares. The proposed building must be suitable for warehousing purposes so far as situation, construction and accommodation are concerned. A notice inviting new applicants and applications for renewal of bonded warehouse licenses shall be made by the Commissioner. 176

A non-refundable late application fee shall be payable in respect of each application for the licensing of a building as a bonded warehouse received after the expiry of the time notified to submit the applications. The annual licence fee for a bonded warehouse shall be one thousand five EACCMR hundred dollars. Where a licence is issued in the course of a calendar 75(1) year, the licence fee shall be computed on a pro rata basis. The Commissioner may require the licensee to provide a compartment for the storage of goods, which he considers, should be specially secured while in the warehouse. The inspecting officer must state in his recommendation whether or not a special compartment is provided. This compartment is normally required for the storage of spirituous liquors and tobacco and other sensitive cargo and must be separately walled off from the rest of the bonded warehouse space and provided with a door capable of being locked with a Customs lock. If a separate compartment is not provided the Commissioner may refuse EACCMA to allow any goods for which special security is required to be s.65(1), warehoused until such time as a secure compartment is provided. 62(6) The licensee is also required to execute a bond security in the prescribed form to secure the duty on goods to be warehoused and in compliance with all the provisions of the Act and Regulations as may be assessed by the Commissioner. The Commissioner may revoke a bonded warehouse licence under the following circumstances: - Where the licensee fails to account to the satisfaction of the Commissioner, for all the goods found therein; - Where the licensee fails to comply with any other Customs conditions and requirements as stated in the Customs statutes; and - Where the licensee proposes not to renew the bonded warehouse licence. When a bonded warehouse is licensed, the words “Customs Bonded EACCMR Warehouse” and the number allocated to the warehouse must be clearly 79 marked on the principal entrance to the warehouse, or in any other place the proper officer may approve and must be removed when the Customs Bonded Warehouse ceases to be licensed as such. Where the premises, room or enclosed area licensed as a bonded 177

warehoused is owned by a company registered with the Companies Act, it is a condition of the licence that the company shall not change its directors except with the prior written approval of the Commissioner. This is to ensure that undesirable persons do not operate bonded warehouses. (1) Death or Bankruptcy of a Licensee The death of a licensee of a bonded warehouse or the commencement of EACCMR bankruptcy proceedings against a licensee or any other change in 78(1) circumstances which renders a licensee unable to honour a bond shall be reported immediately to the Commissioner by the surety. (2) Death or Bankruptcy of a Surety The death of a surety of a bonded warehouse or the commencement of EACCMR bankruptcy proceedings against a surety or any other change in 78(2) circumstances which renders a surety unable to honour a bond shall be reported immediately to the Commissioner by a licensee. When a licensee of a bonded warehouse wishes not to renew a licence in EACCMA respect of a bonded warehouse, the licensee shall issue a notice of this s.63 intention to all the owners of the goods warehoused therein. (3) Responsibilities of Bonded Warehouse Operators EACCMA s.64 Licensees of bonded warehouses have the following responsibilities: - Providing office accommodation, weights, scales, measures and other facilities for examining and taking account of goods and for securing them as the proper officer may require; - Stacking and arranging the goods in the bonded warehouse in such manner as to facilitate access and examination of every package at all times; - Keeping a record of all goods warehoused. These records shall be available for examination by Customs at all times; - Providing all labour and material for use in warehouse operations as the proper officer may require; - Pay duties and taxes for all warehoused goods removed from the warehouse and account for all goods missing from the warehouse to the satisfaction of a proper officer. 178

3. Licensing of Bonded Factories Manufacturing under bond is a Customs facility provided to EACCMA manufacturers to import plant, machinery, equipment and raw materials s.2 tax free, for the exclusive use of manufacturing products for export. An application for licensing of premises for manufacturing under bond EACCMA shall be made in Form C18. The application must be supported by a copy s.160 of the approval by an investment promotion agency of a Partner State or the equivalent, a plan of the buildings, factory and thoroughfares. The EACCMR premises must be suitable to the satisfaction of the Commissioner for 153 manufacturing of goods for export under bond in respect of the location, situation, construction and accommodation. Prior to the commencement of any manufacturing activities, the licensee EACCMA shall specify the use of each building, room, place and item of the plant to s.161 Customs through a prescribed form. An applicant for a license to manufacture under bond must provide separate rooms for: - The storage of manufactured goods; - The storage of raw materials; and - The storage of rejects and waste materials. Bonded factories are distinguished by numbers. Therefore, each bonded EACCMR factory must be must be clearly marked with the words “Customs Bonded 158 Factory” and the number allocated to the factory on the principal entrance to the factory or in any other place the proper officer shall approve. These markings must be removed when a Customs bonded factory ceases to be licensed as such. Upon receipt of an application for the approval and licensing of any premises as a bonded factory, the Commissioner will detail an officer to inspect the premises and submit recommendations through Form C18. The inspecting officer shall ensure that the premises are: - Safe, secure, waterproof and free from rats; - Suitable for use as a bonded factory so far as construction and location with regard to other buildings and accommodation is concerned; - Fitted with adequate lights and suitable ventilators; 179

- Fitted with doors capable of being secured by Customs locks; The licensee of a bonded factory shall execute a bond to secure duties on EACCMR goods on removal or in the factory and in compliance with all the 155 provisions of the Act and the regulations relating to manufacturing of goods for export under bond. The annual license fee for a bonded factory shall be one thousand five EACCMR hundred dollars. Where a license is issued in the course of a calendar year, 154 the license fee shall be computed on a pro rata basis. No license may be transferred to any other person or premises. EACCMR 156 Customs may refuse to issue a licence or, by notice in writing, suspend, revoke or refuse to renew a licence on the grounds stated in the notice. A manufacturer with a bonded factory licence shall provide the following: - Office accommodation, weights, scales measures and other facilities for examining and taking account of goods and for securing them as the proper officer may reasonably require. - Keep a record of all types of plant, machinery and equipment, raw materials and goods manufactured in the factory and keep that record at all times available for examination by the proper officer. EACCMR 159 - Provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the goods in the factory whenever the proper officer so requires. Where a manufacturer contravenes any of the Customs requirements, the Commissioner may direct that the manufacturer ceases operations until he or she has complied with those provisions to the satisfaction of the Commissioner. 180

(1) Death or Bankruptcy of a Licensee The death of a licensee of a bonded factory, the commencement of EACCMR proceedings of bankruptcy against a licensee or any other change in the 157 (1) circumstances which renders a licensee unable to honour the bond shall be reported immediately to the Commissioner by the surety of the licensee. (2) Death or Bankruptcy of a Surety The death of a surety of a bonded factory, the commencement of EACCMR proceedings of bankruptcy against a surety or any other change in the 157(2) circumstances which renders a surety unable to honour the bond shall be reported immediately to the Commissioner by the licensee Where a manufacturer ceases to be licensed, all the manufactured, EACCMR warehoused goods and plant machinery shall be entered for consumption, 160 export or transfer to another licensed bonded factory within thirty days. (3) Responsibilities of a Bonded Factory Operator Keep a record of all types of plant, machinery and equipment, raw EACCMR materials and goods manufactured in the factory. These records shall be 168 available for examination by Customs at all times. Provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the goods in the factory whenever the proper officer so requires. Provide office accommodation, weights, scales, measures and other facilities for examining and taking account of goods and for securing them as Customs may require. Submit a return of goods remaining in the bonded factory to Customs as EACCMR required. 163 Store wastes and rejects resulting from the manufacture of goods in a EACCMR bonded factory separately in the Wastes and Rejects Stock Room. The 164 licensee shall maintain a Waste and Reject Register where all particulars about wastes and rejects shall be entered. Record imported goods in the imported machinery and materials register EACCMR and record locally obtained goods in the local machinery and materials 159(1) register. Delivery of manufactured goods from the Manufactured Goods Stock EACCMR 181

Room shall only be made in the presence of Customs after the goods are 166 duly entered for exportation. The goods shall be transported directly to the port of final exportation in sealed vehicles, containers or boxes except in the case of exception loads as defined in Regulation 104(6) or any special case authorized by the Commissioner. Destroy waste and rejects where necessary as directed by the Commissioner and obtain destruction certificates. 4. Licensing of Carriers Any vessel or vehicle not exceeding two hundred and fifty tons and EACCMA transporter involved in the conveyance of goods under Customs control s.244 must be licensed by Customs. EACCMR 210 The applicant is required to pay a stipulated fee and execute a security bond as may be determined by Customs. Applications are to be made in writing to the Commissioner, who may grant or refuse to grant such a licence. Where an application is rejected, the commissioner shall give full reasons for the rejection. An applicant will be issued a licence on payment of the licence fee as EACCMR prescribed by Customs for each vehicle per annum in Form C.40 and all 1(1) licences shall expire on the 31st December in the year of issue but may be renewed on written application to the Commissioner. Where a vehicle or vessel has been licensed in any Partner State or by EACCMR COMESA/SADC, the carrier will present the licence to Customs who will 210 issue to that carrier a Certificate of Approval in Form C.40. No carrier may transport goods in transit unless he has been licensed by the Commissioner or by a competent authority in the COMESA/SADC Member State. Where a carrier owns more than one vehicle, only one bond security will EACCMR be required but if that carrier is a licensed Agent for transit goods, the 212 bond security may not be required. However, petroleum products for export or in transit may only be conveyed in a sealable vehicle in respect of which there is a valid licence. Customs may at any time cancel or suspend a carrier’s licence or any other transit licence, if the licensee is in breach of any condition attached to the licence. If the licensee is found guilty of contravening the Customs 182

Regulations, the licensee shall be liable to a fine. 5. Licensing of Customs Areas and Internal Container Depots The Commissioner may license an area or buildings as a Customs Area. Where goods are unloaded from an aircraft, vessel or vehicle, they are required to be conveyed to a Customs area pending further Customs formalities. If the officer considers the goods unsuitable for storage in a transit shed or EACCMA Customs warehouse, the goods must be deposited in such other place as s.12 the officer may direct and thereupon such place shall be deemed to be a transit shed for the purpose of the deposit of the goods. An applicant for a licence for a Customs Area shall submit an application in writing to the Commissioner for Customs. The applicant should provide information about the area or building that includes the following details: - Full names of the premises - Physical and mailing addresses - Ownership of the premises - Dimensions of the proposed area or buildings - Security measures in place (1) Container Freight Depots The Commissioner may, on application, license an internal container EACCMR 57 depot for the deposit of goods subject to Customs control. (2) Responsibilities of a Customs Area Operator EACCMA s.14 Provide such office accommodation and weights, scales, measures, and other facilities, for examining by the proper officer Keep a record of all goods in the depot and shall keep such record at all times available for examination by the proper officer 183

Provide all necessary labour and materials for the storing, examining, packing, marking, weighing, and taking stock of goods in internal container depot whenever the proper officer so requires. Maintain such records and accounts relating to goods and to operations, in such form and manner, as the proper officer shall require; and keep such records and accounts at all times available for examination by the proper officer. The owner of an internal container depot who contravenes any of the provisions of this section or of any direction given by the Commissioner under this section commits an offence and shall be liable to a fine not exceeding One Thousand Dollars. The following are the general recommended conditions for a Customs area: - The premises should be located in plots of not less than 2.5 hectares; - The entire surface area to be properly paved with suitable material, preferably paving blocks or tarmac, used to cover the surface; - The surface area to be enclosed by a perimeter stone wall of a height of not less than Three Meters from the ground with an electric fence fitted on the top of the wall; - Floodlights installed to light up its entire surface area to facilitate 24 Hour Operation; - Computer software that is interactive with that of Customs and facilities for the tracking of all the goods imported into the premises; - A building of not less than 3,000 square feet, suitable for use as a Customs Warehouse; - Provision of separate facilities, including Loading and Offloading facilities for the verification of imports; and - Provision of a Railways siding capable of loading and unloading directly into the premises, suitable for handling goods imported by sea. 184

CHAPTER 7 EXAMINATION OF IMPORTED GOODS All goods that are subject to Customs control may be stopped and EACCMA examined by a Customs officer. s. 16 The responsibility for opening and otherwise preparing the consignment EACCMA for physical examination rests on the owner or his Agent. s. 240 1. Purpose of Examination Entries or consignments are stopped to verify the completeness and/or correctness of the declaration made by the importer. Such stops, which may or may not involve physical examination of the goods, may be to verify that: - The goods in the consignment match the quantity, value, description, and origin declared on the entry. - That the goods are not prohibited imports. - That the conditions governing the importation of any restricted goods have been complied with. - That any discrepancies between the entry and the goods are accounted for before the goods are released. 2. Powers of Officers Relevant to Examination of Goods Part XII of the Act outlines the powers of Customs in the prevention of smuggling through various activities which include examination of goods. A Customs officer, in the course of his official duties, can: - Signal an aircraft or vessel to land or stop for purpose of boarding EACCMA it; s.149(1) - Demand that the master or pilot of the aircraft or vessel keep the EACCMA means of transport stationary and facilitate its boarding by the s. 149(3) officer; 185

- Enter or freely pass through any commercial premises or take EACCMA an official vessel or vehicle to any place for purposes of s. 151 Customs enforcement; - Board and search any aircraft or vessel and secure or unload EACCMA any goods found thereon for purposes of the examination; s. 152(1) - Use any means possible, including appropriate force, to access EACCMA any part of the means of transport; s. 152(2) - Remain on board a vessel or aircraft as long as is necessary to EACCMA undertake his task. The master of a vessel is obliged to provide s.152(3) the officer with food and accommodation during his or he stay on board; - Signal a vehicle to stop and unload goods on board for EACCMA purposes of examination; s.153 - Demand that a person answer the officer’s questions in EACCMA relation to goods they may be carrying and require that the s.154 & person submits to a search of his or her baggage and/or 155 person; - Enter any premises and require the owner or occupier of the EACCMA premises to produce goods or documents the person is s. 157 required to keep and/or which relate to any un-cleared goods; - Open any place, examine goods, take samples; EACCMA s. 158, - Seize goods, documents or thing as he or she sees fit; EACCMA s. 157 - An officer may move freely and enter any premises without EACCMA search warrants. However, this does not extend to residential s.151(1) & dwellings. Accordingly, any search of residential premises 158(1) must be undertaken on the strength of search warrant. Entries or consignments are stopped to verify the completeness and/or correctness of the declaration made by the importer. Such stops, which may or may not involve physical examination of the goods, can be for any one or more of the following reasons: 186

• To Query Tariff Heading The classification of the goods may be incorrectly declared on the bill of entry either inadvertently or deliberately to secure an underserved advantage such as a lower rate of duty. • To Stop Prohibited or Control Restricted Importations The importation of the respective goods may be prohibited (in which case importation must be prevented) or restricted (in which case importation may only be allowed where the restrictive conditions have been satisfied). • Compulsory Stops to Deal with Pre-Determined High Risk Circumstances These compulsory stops are necessitated by the need to prevent fraud likely to be encouraged by the circumstances. Accordingly, these circumstances are programmed into the risk engine of the Customs clearance system so that respective entries are automatically stopped for intervention. The following are examples of circumstances under which compulsory stops may be necessary: - Duty free claims on the basis that the goods are re- importations; - Applications for duty free treatment on the basis that the goods are being temporarily imported; - Applications for duty free clearance on the basis that the goods are of no commercial value such as mutilated samples; - Clearances by private persons of goods declared to be personal effects of no commercial value, including clearances of motor vehicles where particulars of the vehicle have to be verified. Entries are stopped using trap rules that are written into the system based on the risk assessed at any particular time. 3. Procedure for Undertaking Examinations Where an electronically submitted entry is stopped, the importer or his Agent is notified of this fact through the clearance system messaging facility and asked to present all the documents to the Customs office at 187

the office of importation for the physical examination to take place. Documents to be submitted to the Customs office include the relevant Customs entry (Form C17A or B), original invoice, bill of lading/ airway bill as the case may be and packing list. The carrier, port or airport authority will be notified of the stop and arrangements made for the goods to be made accessible for examination. Compulsory stops include: (1) Entries - Temporary importation entries. - Consignments of goods attracting specific duties where the duty exceeds the value of the goods. - Import entries for alternative ad valorem/specific duty goods where the specific duty rate has been declared and accepted by Customs. - Entries in respect of goods previously entered, but being re- entered because they had been short-landed. (2) Goods Entries for the following classes of goods must always be stopped: - Unaccompanied baggage. - Used motor vehicles. - Food stuff, medicaments, plants, seeds, matches. - Restricted goods which, in terms of the provisions of the law under which they are restricted, must be examined before importation. - Prohibited goods. (3) Scales of Examination Scales of examination for certain categories of cargo indicated below are only a guideline. Officers must always use their judgment, experience and levels of assessed risk to determine the scale: 188

a. Dutiable Bagged Cargo, Other than Cement: - Up to 10 bags 2 bags - Up to 20 bags 3 bags - Up to 30 bags 4 bags - 50 to 100 bags 10 percent plus 2 bags for every 50 or part of 50 over 100 b. Bagged Cargo A tolerance of 5% may be allowed on the declared weight of bagged cargo. Thus, where the actual weight is found to exceed the declared weight by less than 5%, the discrepancy may be disregarded. c. Round Wire Rods When measuring the diameter of round wire rods, a tolerance of plus or minus 0.50 mm may be allowed between the declared diameter and that found on the examination. d. Packages of Regular Net Weight Where the consignment consist of packages of regular net weight such as cement, oil packed in drums, etc the following scales are to be used: - Up to 10 packages 2 packages - Up to 50 packages 3 packages - Up to 100 packages 4 packages - Over 100 packages 5 packages Plus 1 package for every 500 or part of 500 over 100. e. Tyres and Tubes In the case of motor and cycle tyres, the scale will be applied to sizes and not to the total number of tyres on the entry. When ad valorem rates apply as per size of the tyres, 100% examination is recommended to confirm actual sizes. 189

f. Containerized Goods The scale of examination of goods imported in containers varies with the types of goods. Where a consignment consists of several containers, care must be taken to ensure that all containers are sighted to confirm the marks and numbers and the integrity of the seal. All containers whose seals are tampered with must be examined and a report made to the designated officer. g. Spirits, Wines, Beer and Beverages All entries for liquor in casks, drums and other bulk containers liable to specific duty should be stopped for examination and gauging. However, 100% gauging may be dispensed with if the containers are marked with the content and tare weight and the bung seals are intact. In such cases, the ullage of each drum is to be ascertained in accordance with the spirit tables for the Sykes Hydrometer according to the following guidelines: Spirits in casks of 80 litres or To be gauged to the litre more The ullage and proof quantities are to be rounded off to the nearest calculated to 0.5. litre Spirits in casks of less than 80 To be gauged to the litre litres content The ullage and proof quantities are to be calculated to nearest 0.5 litre, all further decimals being ignored. Wine in casks of 20 litres content Content and ullage to be gauged or more to 5 litres Wine in casks of less than 20 Content and ullage to be gauged litres content to 2.5 litres h. Importations in Bottles 190

Well known brands invoiced and described as being as reputed or app every 500 cases or part of 500 cases over 100 cases Well known brands invoiced and described as being other than reputed measure, but of regular bottling: Up to 20 cases 1 case From 21 to 50 cases 2 cases From 51 to 100 cases 3 cases Over 100 cases 3 per cent Lesser known or unknown brands invoiced or described as reputed or approximately reputed measure: Up to 50 cases 1 case From 51 to 100 cases 2 cases Over 100 cases 3 percent Lesser known or unknown brands invoiced or described as being other than reputed measure, but of regular bottling: Up to 5 cases 1 case From 6 to 10 cases 2 cases From 11 to 50 cases 3 cases From 51 to 100 cases 4 cases, plus 1 case for every 50 cases over 100 All other cases of bottled alcoholic liquors or irregular bottling: The scale of internal examination of bottles must be such as to safeguard the revenue and satisfy the officer that the entered particulars are correct. Imperial or reputed quart or pint bottles and their approximate metric equivalents (i.e. bottles and 1/2 bottles) are to be confirmed bottle by bottle. For smaller bottles, a collective measurement is to be taken. The number of bottles taken should not be less than three and should be a number divisible into the total number of bottles per case e.g. 5 for 50, 10 for100 191

and 15 for 200. They should also be sufficient to provide adequate spirits for any necessary hydrometer test. The liquid content of each bottle is to be measured in centilitres. The liquid quantity per case is to be calculated to two decimals by multiplying the sum of the measurements by the number of bottles in a case and dividing by the number of bottles measured. Example: In an importation of 230 cases of brandy, each case containing 12 bottles the sum of three bottles selected for examination amount to 225 centilitres. Then 225 x 12 = 900 litres per case. 3 Where no measurements are required to be taken, the liquid content per case is to be calculated by multiplying the invoiced measure per bottle by the number of bottles in a case. Measurement of Contents Beer, wines, spirits and liquors are usually imported in bottles containing recognized standard quantities in metric measures. Importations invoiced as being of any of the measurements may be assessed with duty on the invoiced quantity, subject to test check at the landing station. Importations not invoiced as being of any of the above recognized standard measurements and irrespective of whether or not the bottle content is disclosed on the label should be assessed with duty on the quantities shown on the invoice. In all cases, however, entries must be stopped for examination of the quantities at the landing station. Suitable glasses, graduated in cubic centimetres or centilitres and decimals of a litre are provided for measuring purposes (l litre or 100 centilitres = 1,000 cubic centimetres, or 0.22 of an imperial gallon). A tolerance of 2% of the declared volume per bottle may be allowed. Thus, where the actual volume is found to exceed the declared volume by 2% or less, the discrepancy may be disregarded. Note: This allowance is intended to give the importer the benefit of the increase in volume due to any expansion resulting from the difference in temperature in the country of origin and at the 192

landing station. Calculation of Litres of Proof Spirit Duty is levied not on the observable liquid quantity of the liquor but on the quantity of pure spirit in the liquor. To calculate the quantity of spirits at proof, the percentage strength must be multiplied by the liquid quantity and the product divided by 100. The proof strength percent is 100 plus the over-proof or minus the under- proof with the percentage of obscuration, if any, added to the result. For spirits in casks, the result is to be the first decimal place only; for spirits in bottles, to the second decimal place only. When converting ullage in gallons to ullage in litres of casks the second and subsequent decimal places are to be ignored, e.g. 58.2 gallons x 4.546 = 264.5772 taken as 264.5 litres. Example 1 - Casks Liquid quantity 264.5 litres of rum at 25.5% over-proof and 3% obscuration 100 + 25.5 + 3 = 128.5 proof strength 264.5 x 128.5 = 339.8 proof litres 100 Example 2 - Cases 20 cases of brandy each contain 9.13 litres at strength of 22.4% under-proof. Obscuration 5% is assumed Therefore, actual strength = 22.4-5 = 17.4% under-proof No allowance is made for under-proof in excess of 12.5% 9.13-x(100 - 12.5) = 9.13 x 87.5 =7.98 proof litres per case 100 100 i) Proof Strength Proof spirit means spirit which, at a temperature of 10.55 degree EACCMA centigrade, weighs 12/13 of an equal volume of distilled water at the s.136 193

same temperature. The alcoholic strength is to be taken to be that shown on test by Sykes hydrometer. No allowance is to be made for under-proof in excess of twelve and half per cent. ii) Obscuration Sweetening or flavouring matter added to liquor may ‘obscure’ the actual alcoholic content of the beverage. In other words, the quantities of these additives may be such that the alcoholic strength indicated by Sykes hydrometer is incorrect due to this obscuration. Liquor invoice or descriptive literature must have a certificate indicating the level of obscuration. In the absence of such a certificate the strength reflected on the Sykes hydrometer must be uplifted by 5%. Should an importer object to the estimated obscuration and the estimated actual strength is stronger than 12.5 per cent under proof, a sample of not less than one litre should be sent to the Customs Laboratory for analysis. The strength and obscuration in respect of continental spirits is usually recorded in \"Gay Lussac\" measurements on the invoices. To convert an obscuration given in \"Gay Lussac\" Units to British proof spirit, it is sufficient for Customs purposes to take 1 unit of obscuration \"Gay Lussac\" as equivalent to 1.76 British proof units, i.e. multiply the invoiced or stated obscuration in \"Gay Lussac\" by 1.76 to obtain British proof spirit equivalent. In absence of any clear indication as to the obscuration figure shown on the invoice, however, it is to be assumed that the unit shown is \"Gay Lussac\". Instructions regarding the use of Sykes hydrometer will be found in the book of tables supplied with each instrument. iii) Sykes Hydrometer The Sykes hydrometer used by officers will be checked monthly against a standard instrument to confirm accuracy and the test result recorded in the Spirit Test Register. Hydrometers varying by more than one sub- division from the standard must be taken out of use. After use, the instrument should be immersed in water to prevent encrustation and dried gently with a soft cloth. No attempt should be made to polish the hydrometer by vigorous rubbing of the use of chemical or abrasive cleaners as such action will impair its accuracy. The instrument should be cleaned by the officer who used it not by office messengers. 194

Officers are reminded that hydrometer weights are calibrated with a particular hydrometer and not interchangeable with those for another instrument. iv) Testing Wines and Spirits Samples of wine and spirits in bottles drawn for testing of strength or measurement of content are to be sealed with the official approved seal after testing and returned to their cases. Care is to be taken that the contents are not lost as a result of the test. Samples from casks are to be returned to the casks. Officers must see that proof and measuring glasses are clean before testing and measuring. In the case of beer imported in bottles, the contents after measurement need not be returned to the bottles but the empty bottles must be returned to their cases. 4. Examination of goods declared provisionally EACCMA s.37 - 38 A provisional entry does not become a warrant for the landing and examination of the goods to which it refers until after it has been accepted, approved and validated by the proper officer. If there is sufficient evidence of value, the officer may, prior to entry, assess the amount of deposit, if any, to be paid, without examining the goods. In this case the provisional entry may be passed on payment of the deposit so assessed, and the entry forwarded for examination of the goods. The examination must be made in accordance with whatever examination guidelines in respect of the goods in question and findings recorded on the original and duplicate entry. If, however, as a result of an examination, it is considered that the amount of deposit assessed and paid, or security given, is inadequate, the officer who made the examination is to detain the goods and call for an additional deposit which is to be collected on a miscellaneous payment receipt or arrange for bond security or allocation to be increased. The officer who made the examination is personally responsible for seeing that the goods are not released until: - The additional deposit has been collected or the bond security allocation suitably increased; and - The number and date of the miscellaneous payment receipt and 195

the amount of the additional deposit or particulars of the increased bond allocation have been noted on the official and importer’s copies of the entry. If, however, there is insufficient evidence of value for immediate assessment of deposit, examination of the goods by the importer or his Agent, in the presence of an officer, may take place prior to the passing of the entry. Packages for internal examination are to be selected in accordance with the scale which would be applicable to the goods if they had been perfectly entered and when no documents of any description are available, the openers are to be selected after the whole consignment has been examined externally. The following details must always be recorded in the examination accounts of goods entered provisionally:- - The marks and numbers of the packages actually examined. - The correct import description of the goods. - The correct Customs tariff description of the goods. - The quantities and trade description, if any, of the goods. - The approximate total value. - The actual weight or measurement of the goods if they are air cargo or dutiable at a specific rate; and - The correct rate of duty. 5. Trade and Commercial Travellers’ Samples and Miscellaneous Articles EACCMA s. 117 & EACCMR 132-133 A sample is an article which is representative of a particular category of goods already produced or an example of goods the production of which is contemplated. The term does not include identical articles brought in by the same individual, or sent to a single consignee, in such quantities that, taken as a whole, they no longer constitute samples under ordinary usage. Trade samples and commercial traveller’s articles may, under certain circumstances, be imported free of duty. This exemption extends to 196

samples of piece goods and articles mutilated in such a manner as to render them commercially useless, except for purpose of exhibition. Other articles as are proved to the satisfaction of the Commissioner to be of no commercial value are also included. The exemption shall not, however, apply to sample bottles of spirituous liquors or other consumable goods. Dutiable commercial travellers’ samples and trade samples imported by manufacturers’ representatives fall under the category of goods that may be imported temporarily upon sufficient security being given by the importer. Commercial travellers’ samples temporarily imported must be declared on Form C 17. Copies of the form are to be distributed as follows: - Station copy. - Importer’s copy for presentation at the time of re-export. - Advice copy to station of re-export if it is intended to re-export the goods from a place other than the place of importation;(where necessary) - Ports Authority copy for use as delivery or release order In the case of commercial travellers’ samples previously entered for warehousing pending the arrival of the owner, the necessary security or deposit, must be secured before the ex-warehouse entry is passed. The owner of any commercial travellers samples on which duty has been deposited should, at the time of importation, be advised that in order to avoid delay he should give the Customs officer at the port of exit at least 24 hours notice of his departure so that arrangements for a refund of the deposit may be made in good time. 6. Arms, Ammunition and Explosives Consignments of arms or ammunition must always be subjected to examination. However, the examination of explosives and fuses should be restricted to external examination only unless written instructions to the contrary are received from the designated senior officer. 7. Tobacco and Cigarettes Manufactured tobacco, cigarettes and cigars are normally imported in 197

cases containing internal packages of even net weights, and examination will be in accordance with the scale for dutiable goods. Under normal circumstances, not more than two tins or packets of cigarettes per brand should be opened for test weighing. Full tins or packets up to any number required for proper assessment or checking of weight may then be weighed using the empty containers as weight to represent the tare of the full tins or packets. The opened tins or packets and contents must be returned to the importer or Agent for repacking. For cigars, the net weight of one box of each brand will be sufficient check provided that the internal packets are of even gross weights. Care should be taken not to diminish the saleable value. Unmanufactured tobacco in hog heads is to be gross-weighed according to the scale for dutiable goods and a tare estimated. Net weighing may be dispensed with in the absence of any suspicion of under-declaration. It is not normally necessary to send cigarettes to the laboratory for test weighing. All samples should be sent to the officer who is tasked to carry out the weighing and record the results in the proper register and who will thereafter advise the result to the verifying officer. 8. Textiles and Other Goods Cotton and Other Types of Piece Goods, Wearing Apparel and Blankets; The examination of these articles requires special vigilance on the part of the officer if the revenue is to be properly safeguarded. Bales or cases of piece goods must be completely opened for examination and the internal pieces counted. Should there be any variation in the internal packing where such packing is declared as being similar; the whole consignment must be examined. Size of fabric Treatment of discrepancy Width Where the entered width of any woven fabrics Disregard any excess in width less than 1 cm ‘in the length’ is less than 45 cm Where the excess is 1cm and more Recalculate the square metrage rounding off fractions to the nearest ½ cm 198

Where the entered width in the length is 45 cm Disregard any excess in width less than 2 cm or more Length Where the entered length of any woven fabrics Disregard any excess in length less than ½ m in the length is less than 45 m Where the excess 1 m or more Recalculated the square metrage rounding off to the nearest metre below Where the entered length of any woven fabrics Disregard any excess in length less than 1 m in the length is more than 45 m Where the excess 1 m or more Recalculated the square metrage rounding off to the nearest metre below Note: The same tolerances quoted above are to be applied to the width and length of such goods as bed linen, table linen, toilet and kitchen linen, bed sheets, bedspreads and other fully finished and semi-finished goods of Section XI of the First Schedule to the Act 9. Foodstuffs Detained for Testing Consignment of foodstuffs sampled for analytical testing must be detained until the result of the test is known. This does not apply in the case of consignments of brands previously tested and approved and imported by reputable concerns. These may be released provided a written undertaking is given that none of the foodstuffs is distributed or sold until the result of the analysis is known. The first importation of any brand and all importations of any foodstuffs on which previous laboratory tests report were unsatisfactory must always be sampled for testing including for radiation tests on milk. 10. Laboratory Analysis of Goods To ensure that the analysis of substances is done expeditiously, the samples should be accompanied by descriptive literature detailing the 199

physical and chemical properties, composition and uses. 11. Examination of Motor vehicles All motor vehicles imported under this paragraph must be thoroughly examined physically to compare the declared description particulars and the vehicle actually imported. In particular, the following details must be ascertained as per foreign log book: - Motor vehicle type - Engine capacity - Chassis Number - Colour - Gross Vehicle Weight - Tare weight - Net weight - Standard accessories (e.g. radio, roof rack) - Date of manufacture - Date of first registration - Seating capacity Where the boot or other compartment is locked, release and delivery must be withheld until the compartments are opened. Only standard equipment and accessories should be considered as part of the vehicle. Any extras must be valued and entered separately. 12. Examination of Goods at Importer’s Premises EACCMR 53 As a general rule, examinations of imported goods should be conducted at the Transit shed or such other Customs controlled area. However, under exceptional circumstances, requests for such examination to take place at the importer’s premises (or such other place as may be convenient) may be authorized on application. An application for the release must be submitted to senior designated officer for consideration and may be approved depending on the nature 200