FINAL DRAFT PROCEDURE MANUAL - KAMPALA

know where he or she says he or she has been? - Reluctant to answer a question: Why does the traveller appear reluctant to answer a question? Is there an attempt to conceal information? - The traveller answers a question with a question: This indicates that the traveller is reluctant to answer the question asked and/or is trying to take time to devise an answer. - The traveller repeats your question or asks you to repeat the question: The traveller may need time to think up an adequate answer. - The traveller continually asks you to clarify the question: Again this could indicate that the traveller needs time to come up with an adequate answer. - A traveller talks too much: Volunteering information without being asked may be a sign of nervousness. (1) Types of questions Regardless of the type of question asked, every question must be a good question i.e. it must be concise, easily understood, not too easy to answer, require more than a single word answer and must have a purpose. The following are the types of questions that can be asked: - Open questions: Open questions usually cannot be answered with one word. It is up to the traveller to decide how much information they will provide. As a result of the traveller deciding how much information to provide, this can lead to varied and new information. Example: “What did you do on your holiday?” - Direct questions: Direct questions are asked without any preliminary discussion to prepare the traveller for the question. A direct question may place the traveller under stress, so that there is an increased chance of observing non-verbal indicators. Also, the traveller does not have the opportunity to anticipate such a direct question, so they have not prepared an untruthful response. Example: “Are you carrying illegal goods?” - Closed questions: Closed questions which usually require a “yes” or “no” answer. Closed questions restrict the answer Page | 301

to simple facts, and supply quick answers to questions. However, the disadvantage is that since the traveller can answer with simple answers, there is usually less stress and, therefore, less opportunity for observing non-verbal indicators. Example: “Did you buy these in London?” - Leading questions: Leading questions give the impression that a specific, limited answer is expected. Example: “Anyone who smuggles contraband should be in jail, shouldn’t they?” This question would make the traveller answering tend to agree in his answer. Caution should be exercised with leading questions because travellers may not give an honest answer, which in turn, would not help to reveal anything about the traveller. - “Echoes” • Example: Question “How long were you in China?” Answer “Five weeks.” Question “Five weeks in China?” Answer “Well, three weeks in China and two in Myanmar.” Question “Myanmar?” Answer “Yes, I had some business there.” This type of question often causes stress in the traveller which will lead to their exhibiting non-verbal cues. Another advantage is that it is very useful in obtaining clarification to previous answers. - Reinforcement questions: Reinforcement questions are used to flatter or encourage the speaker to keep talking. This can be done by asking a question such as, “You must have had a good trip?” - “Silent Questions”: A silent question is not a question at all. It is silence which follows after the traveller has said something Page | 302

in order to encourage or “pressurise” them to speak further. Again, the effectiveness of this technique depends on the character of the traveller and the circumstances. (2) Further Characteristics of Good Questions Many travellers will be aware of the questions that are commonly asked by Customs officers. Smugglers often have a fairly believable story when asked questions such as “What is your employment?” Let’s say that the traveller answers that he sells electronic goods. To keep the traveller talking, one could ask a direct question such as, “What’s the name of the company that you work for?” After the traveller answers, you could ask, “What brands and types of electronic goods do you sell?” Depending on the traveller’s answers, you can decide whether to pursue this line of questioning. The important thing to remember is that you need not be an expert in the subject in order to judge whether the traveller is an expert in the same subject. Effective questioning involves the use of the five Ws i.e. Who, Where, What, When, and Why as illustrated below: - WHO: This kind of question seeks to establish who you are dealing with. You can often determine a traveller’s social- economic status and level of risk by simply asking them a question such as “what is your occupation?” Officers should look for any discrepancy between the traveller’s answers and what is generally accepted as typical or usual answers given by travellers in the same occupational category. The following illustrates this: Student Can the traveller answer questions about his or her school/college and explain what he or she is studying Shopper Can he or she answer questions about what he bought or what he or she Farmer is going to buy, such as the price and the reason for travelling to buy it Truck Driver Can he answer questions about farming Does he seem to know something about trucks? Does he have knowledge on roads and road conditions? Page | 303

- WHERE: This is a very important type of question because much of the information, which a traveller gives, can be verified by simply reviewing travel documents. You can determine whether a traveller has visited a source country by asking, “What countries have you been to on this trip?” The answer can be verified by reviewing the travel documents. In addition to determining where a traveller has been officers must establish where the traveller is going. If he or she indicates a specific place, further information to be requested is where he is going to stay and who or what he is going to visit. Obviously travellers coming from or proceeding to a country generally associated with contraband calls for greater scrutiny. - WHEN: The length of the visit and how often the same trip has been made in the past should be determined by asking “how long were you away on this trip” or “how long do you intend to stay in this country?” When this is established the officer should assess whether the length of the trip and traveller’s stated reason for it justify the expense. - WHY: Asking a traveller, “what was the purpose of your trip?” will usually give you answers that can be verified. The answer should be very similar to the answer given to the “who” questions. In order to verify the truthfulness to the answer to the “why” questions, it may be necessary to examine a traveller’s baggage. For example, if a traveller claims to be a salesman, does he have sales materials and product samples or if a traveller claims to be on holiday, are the items usually associated with someone who is on holiday. - WHAT: Here officers should be looking at what the traveller is carrying and asking, “do the items which the traveller is carrying seem normal, considering what I now know about him or her?” 8. Scales of Physical examination The number of packages to be opened for examination must be the maximum compatible with the number of travellers to be cleared and the time available. Officers are expected to use discretion in the selection of packages for examination having regard to the manner and demeanour of the traveller. Whilst no hard and fast rules may be laid in this respect, officers must keep in mind that the Page | 304

examination of accompanied baggage is an important deterrence against smuggling. Officers should therefore use their judgement and assess the perceived levels of risk to determine the extent of the physical examination. Where, after questioning the traveller the officer is not convinced as to the correctness and/or completeness of the traveller’s declaration, he or she has full power to examine every package. Individual packages for internal examination are to be selected by the officer and any application from the owner to substitute alternative packages is to be ignored. Packages selected for examination must be opened, unpacked and repacked by the traveller or his Agent. The examination may necessitate partial or complete unpacking of contents of bags or other packages. In such cases clothing or other personal items should be carefully removed and placed on a clean surface. Officers must always remember that they are handling personal and private belongings of the public and the greatest care is to be taken not to damage or unduly disarrange the contents of containers. Officers must always be discreet when handling a lady’s clothing and personal effects, especially a handbag, which the owner normally regards as a highly personal and private possession. Examination of baggage is a job for two hands and officers must not hold assessment forms and notices in one hand and search with the other. 9. Control of Baggage Cleared for Removal in Transit and Transhipment Accompanied baggage may be declared and cleared for removal in transit. Such goods shall be covered by security as may be determined by the commissioner. Security may be in the form of the bond guaranty or cash deposit: Such information shall be relied to the station of exit and refund shall be made upon the proof of exit. Duty will be collected as a transit deposit valid for 21 days in the case of baggage imported by air or 30 days in other cases (but see below) and each package wired and sealed. Seals will be checked at the station of exportation and, if intact, refund of the deposit will be made if exportation takes place within the prescribed period. If a seal is not intact, the package will be examined internally Page | 305

and if the officer is satisfied that the contents are of a non- consumable nature and are the same goods imported, refund may be made. The refund forms must be properly completed and supported by a certificate of exportation as well as the original receipt surrendered by the traveller on exportation of the goods. An extra copy of the form must be forwarded to the port of importation, where the deposit was collected, so that the record of the transit transaction may be endorsed with particulars of refund. A transit deposit should not be refunded if part of the EACCM consignment is not exported, or if any deficiency is found. R 104(13) Refund will only be authorised when the duty and the traveller has met all other obligations that he or she may be required to meet in respect of the goods in question. The period within which transit goods must be exported may be extended by the Proper officer for a further period not exceeding 30 days. Whenever possible, the original receipt in the possession of the EACCM traveller should be endorsed with particulars of any extension. If R 104(4) an extension is granted at a station other than the port of importation, the officer in charge of the port of importation is to be notified of the extension to update their records. 10. Guidelines on Certain Categories of Goods Imported in Traveller’s baggage (1) Articles for repair and return Temporary importation of goods as baggage intended for repair EACCM and subsequent re-exportation will be allowed as directed by R 132(1) regulation 133. The procedure to be applied is set out in respect of temporary importation deposits. (2) Commercial Traveller’s Samples or Merchandise EACCM R 132 & 133 Goods declared as commercial traveller’s samples must always be examined. Such samples, unless mutilated, are not exempt from duty and must be covered by temporary importation deposits in the normal manner. As a general rule, where goods, such as jewellery cannot be positively identifiable at the time of the re-exportation, duty should be assessed and collected. The designated senior officer must review all doubtful cases and decide on the most Page | 306

appropriate action on a case by case basis. When merchandise of any sort is imported in baggage, the designated senior officer must determine whether the goods must be cleared against an entry. (3) Part release of accompanied Baggage Should occasion arise whereby it is inconvenient or unreasonable on account of illness or other abnormal circumstances for travellers to remain in the baggage shed for any length of time and the traveller requests release of a part of his baggage, the officer may allow the travellers to proceed and upon request may release at his discretion such part of the baggage as may at that time be available. The officer should accord priority of treatment to aged, infirm persons and to those travellers with young children. If the owner is to clear the packages not to produce-rest released baggage himself a duty assessment form is to be prepared and should be suitably endorsed. 11. \"Short-landed accompanied baggage” Baggage which is shortlanded from the importing vessel or aircraft and subsequently arrives by the same or another vessel or aircraft may be removed into a Customs Warehouse pending clearance. Such baggage may be cleared against the duty assessment form (where duty on the goods was pre-paid) or against a passenger declaration form completed by the traveller and endorsed by Customs at the time of the traveller’s arrival. In such cases the goods may be released even if the declaration form is presented to Customs by the traveller’s Agent after the traveller is gone. Any 5th Schedule concessions already granted must be endorsed on the duty assessment form. A declaration in relation to the missing baggage may be taken from the passenger and used to release the baggage upon its arrival. The baggage which is not cleared within two months of the traveller’s arrival, or such further period as may be granted the baggage is to be regarded as unaccompanied and should be dealt with accordingly. 12. Techniques for searching Travellers It is often necessary to search travellers to verify their declarations as well as the prevent smuggling of prohibited or restricted goods. As the clearance of travellers is a very Page | 307

visible task that brings officer into contact with ordinary citizens who may not be conversant with Customs procedures, it is extremely important for officers to adopt a positive and welcoming attitude. Accordingly officers dealing with the public must : - Treat all passengers with courtesy but remain in charge of the situation at all times - Be firm, fair, confident and good humoured - Not be drawn into arguments with travellers - Remain calm and avoid being provoked or looking annoyed in any way; - Not allow impatience to influence judgement, decisions or actions - Avoid prejudice and preconceived ideas, keep an open mind - Not be afraid to seek assistance or advice from colleagues (1) Selection of Passengers The following are the indicators of risk: - Arrivals from or transiting a country which is known to be a source of the contraband in question – check tags on baggage, duty free shop bags, logo on baggage, sun tan, etc; - Check that declared origin of the passenger consistent with the itinerary; - Are there any signs that the passenger has transited from further a field? - Type of baggage - Certain types of baggage is more readily adaptable to the concealment of drugs such as hard-sided suitcases such as Samsonite, Echolac, Prince, Constellation, etc); - Appearance of passengers must be consistent with his projected image a person with a scruffy appearance, but with smart new luggage should raise suspicions; - Immigration Suspects - Passengers detained by Page | 308

Immigration may be equally suspect from a Customs point of view. (2) Passports The following could be indications of a high risk traveller: - A person who travels extensively on a newly issued passport; - A person travelling on more than one passport;; - Tickets; - A person travelling on a ticket paid in cash and issued just before commencement of a journey; - Airline computer systems save historical information on tickets. Traveller’s explanation should be checked against this record; - Officers must develop relationships with airline / shipping company ticketing staff in order to obtain access to ticketing computer systems. (3) Examination of baggage The search for traveller baggage can be categorised as search of contents and search of the container a. The contents - The officer must remove the articles carefully and systematically; - Examine individual items thoroughly during this process. Do not start on one item until finished with the previous item; - The officer must separate items he / she thinks are worth further examination or query and place them out of the reach of the passenger; - If the passenger objects to the officer unpacking the items such as in the case of fragile items, the passenger must be allowed to unpack under the close supervision of the officer. b. The Container Page | 309

The container, such as a suitcase, should be carefully examined to check for spaces Suitcases should be checked for false tops or false bottoms; The following are signs of false compartments: - Lack of flexibility in the top or bottom skin - A strong smell of glue or epoxy resin - Masking smells of mothballs or perfume - Altered stitching or new rivets - Unevenly distributed weight of the altered suitcase - Unusual heaviness of the empty suitcase (4) Body Searches An officer may only body search a person if the person does not EACCM object to such a search. A person who objects to the search may A s.155 demand to be taken before a magistrate, the commissioner or any other senior officer who may decide not to proceed with the search. The search must always be made in private in a place to which the public has no physical or visual access and in the presence of a second official as witness. If the suspected person is a female: EACCM A s.155 - She can only be searched by a female; and - May not be searched in the presence of a male, other than a registered medical practitioner. a. Grounds for body search - Goods found or suspected concealed - Prohibitions or restrictions found or suspected concealed - Paraphernalia found - Travel from a source / transit area for prohibited goods - Unusual routing of journey Page | 310

- Inconsistencies in the subject’s story - Inconsistencies in the subject’s appearance - False documentation - Information (properly assessed) - Behavioural indicators (properly articulated) - Canine indication - Requests by other agencies such as Immigration, police, etc) b. Practical consideration for conducting a search of a person - Make a note of the grounds for search (especially if not the detecting officer) and any appeal or objection - Know what to look for (may dictate the type of search) - Take the subject to a private room (preferably clean and well lit, with minimal, fixed furniture) - Check the floor of the room in the subject’s presence to ascertain that it is clear of objects to prevent claims that items found were already in the room - Be aware of health and safety throughout the search c. Role of a witness during body searches - To watch the subject at all times (this will involve moving around, as the view may be impaired by the search officer) - To ensure that the search is conducted properly - To work as part of a team to make sure that nothing is overlooked d. Types of body searches i) Frisk search / Rubdown (Limited to the removal of outer clothing) Page | 311

• This involves passing the hands over (rubbing, not patting) the clothed body of a person and may be regarded as the least invasive type of search • This must be done by an officer of the same gender and preferably by a senior officer not directly involved in the case • Ask for outer garments such as gloves, jackets, shoes etc to be removed and put them to one side • Subject stands with legs astride and arms stretched out • Search one side, then move round and search the other (do not work directly in front of or behind the subject - health and safety) • When about to search the subject’s groin area, tell them • If it is a woman in a tight skirt and the area cannot be covered properly, consider a strip search • Check subject’s hair if required (think about wigs) • Search outer garments and return • Check inside of belt • Take action as required ii) Ordinary / strip search (Removal of all garments and close visual examination of body orifices) • This involves systematic removal of a person’s clothing down to nakedness and must be performed in a private room together with a witness • This may include visual inspection of body orifices where it is suspected that a person may have goods concealed internally • The visual inspection of body orifices must be done by a person with sufficient medical training • Subject is asked to remove clothing one item at a time and hand these to the search officer who puts them to one side • When naked the subject must be asked to lift the penis, testicles (in the case of women, breasts), folds of fat Page | 312

while the officer looks • The correct terminology must always be used • Return underwear • Check hair, hands, mouth and feet • Search clothing and return iii) Internal or intimate search (Physical examination of body orifices) This type of search may only be done by qualified medical personnel in a controlled environment. • An officer will act as a witness • Where possible X-rays can replace intrusive body cavity searches • The search involves removal of clothing and physical examination of body orifices • This procedure is considered when a person is thought to have goods concealed internally, either stuffed or swallowed • These people must be supervised at all times to avoid ditching or re-swallowing of the goods (5) Search of vehicles a. Health and Safety measures during searching i. Always use the proper protective clothing e.g. overalls, gloves, goggles, headgear and protective shoes; ii. Use other protective aids e.g. barrier cream, cleansing gel. Ensure tetanus jabs are up to date; iii. Remove loose clothing, rings, watches, and jewellery. Wear a hat if hair is particularly long; iv. Alert colleagues as to your whereabouts when under, on or in a vehicle; Page | 313

v. Beware of other vehicles moving about such as forklift trucks. Don’t i. Smoke; ii. Sniff the air from inside a car tyre; iii. Uncover an inspection pit before a vehicle is positioned; iv. Lift heavy weights; v. Tamper with LPG tanks; vi. Work under a vehicle supported only by a jack; vii. Ride up on a car lift with the car; viii. Stand under a car lift until it is locked. Precautions: i. Petrol vapour and fumes sink to the bottom of the pit and stay long after the vehicle is gone. ii. If you examine a vehicle, you are responsible for the roadworthiness if it continues its journey. If in doubt, you must inform the driver or seek professional advice; iii. Ensure vehicle is immobilized by handbrake and that the handbrake is working properly iv. Disconnect the battery before starting the search v. Have the fire fighting equipment available vi. Exercise care when handling LPG tanks or gas bottles b. Initial Procedures Establish that the car itself is not liable to any Customs charges before dealing with the occupant’s baggage. Question occupants of the vehicle to establish: - The reason for travel; - Length of stay outside the Partner State; Page | 314

- Countries visited; - Passengers carried; - Ownership of the vehicle bearing in mind that criminals often use stolen or hired vehicles; - Verify authenticity of ownership by, for example, checking if the declared “owner” knows the maintenance/repair history of the vehicle; - Authenticity of all vehicle documents including, insurance, registration etc, documents which do not tie up may be evidence of serious irregularities. The following enquiries/checks may be useful to determine if goods are concealed in the vehicle: - Is the radio working? If not, why not? - Is the air conditioning/ventilation system in order? - Do all the windows wind up and down? - If twin exhausts, do they both work? - Are all seats comfortable? Do they adjust? c. Basic Search Procedure i) General: • Secure the car keys • Test all functions of the vehicle (lights, washers, air con etc, • Disconnect the battery ii) Interior Look for space in: • Roof Lining (sunroof, double skin provides a potential space.) • Check the spaces behind dashboard with torch and mirror. • Look behind glove box, radio console, speakers, heater/air con tubes etc. Page | 315

• Remove seats completely and check empty spaces in squab and back • Use fibre scope or mirrors to check door panels. Do not tear polythene sheeting behind panels. • Use mirror/mirror to check the hollow box section cross members and sills. • Look out for stuck down mats, new mastic or welding marks, fresh paint or body filler iii) Boot • Look for clues for concealments: • Fuel tank check if it has been adapted • Tubes of glue, filler paste, or spray paint cans. • Tools or spare wheel not fitting properly • Remove mats, spare wheel and other items • Compare wheel with running wheels • Check space at back of rear seat iv) Exterior • Wheel trims and hubcaps • Underside of wheel arches including wing inserts and mud flaps. • Front and rear spoilers, air dams, and side mouldings. • Air intake grilles • Bumpers • Under slung components and adaptations to body form. • Engine Compartment Look for space in: • Air filter housing • Cooling water expansion tank Page | 316

• Windscreen washer bottle • Battery casing and tray • Double skins forming heat shields • Heating, cooling systems and ventilation tubes • Sound proofing material • Ventilator fan housing • Alternative fuel supply v) Underneath Look out for: • new paint, mastic, under seal or new jubilee clips, exhaust, petrol tank hoses, etc • differences in the underside of floor and the floor in the car interior • blocked off exhaust systems • Signs of modification or working on the fuel tank • Compare actual fuel level that does not correspond to the petrol gauge • evidence that spare tank or LPG tank is not connected vi) Other Areas Caravans, estate cars and trailers are built with flat floors, which cover void spaces. Check: • rear side panels and rear doors or tailgate • cooking and toilet areas, cupboards, wardrobes and bunk spaces • gas bottle and goods inside the caravan. • for “Do it Yourself” (DIY) adaptations. 13. Duty Free Concessions (1) Categories of Travellers Page | 317

Duty free concessions available to travellers are provided for in Part B of the 5th Schedule to the Act which defines the following broad categories of travellers: Category Travellers arriving to take up residence in a Partner State in 5th A whatever capacity such as students, missionaries, military Schedule, personnel, aid agencies, persons coming to take up diplomatic Part B, posts or employment of any kind. This category includes Para 5(3) residents of the Partner States but who have resided outside the of partner state for certain lengths of time to qualify for certain EACCM duty free privileges A Category Bona fide tourists and persons visiting for periods not exceeding 5th B three months. This category includes not only tourists but Schedule, temporary business and other visitors. Part B, Para 5(4) of EACCM A Category Residents of the Partner State returning after visiting abroad and 5th C any other travellers who do not fall into either category A or B Schedule, Part B, Para 5(5) of EACCM A (2) General Conditions and Limitations The general conditions and limitations in paragraphs 4 and 5 of PART A and 5 of PART B in the 5th Schedule to the Act apply to all categories of travellers. Any goods imported by a traveller which are not his property or which, being his property, are clearly established at the time of importation to be intended for disposal as gifts, by sale, or in any other manner are outside the scope of the 5th Schedule, any duty on them must be assessed in the normal manner. None of the concessions apply to officers or crews of ships or aircraft except in cases where such a person is terminating his or her employment with a ship or aircraft for a prolonged stay in the Partner State. Such cases will be dealt with on their merits as to eligibility as a traveller. Any goods in respect of which concessions are sought must be voluntarily declared and, if required by the officer, must be produced by the traveller. Page | 318

The concessions given to Category B travellers are to be interpreted liberally and any cases of doubt or difficulty should be referred to the designated senior officer for guidance. (3) Eligibility For and Scope of the Concessions Where the types and quantities of goods that can be imported e.g. 5th under these concessions are not specified, the discretion falls on Schedule, the proper officer to make the determination. Part A, Para 4(3), 4(4), 4(5) and Part B, Para 5(3)(a & b), 5(4), 5(5) of EACCM A a. Concessions Available to All Travellers Regardless of Category Every person arriving from a foreign place, regardless of the 5th category into which he or she falls as outlined above and who is Schedule, not a member of the crew, is entitled to the following Part B, concessions in respect of goods contained in his or her baggage. Para 5(6) of EACCM A i. Personal clothing; ii. spirits (including liquors) not exceeding one litre or wine not exceeding two litres; iii. perfume and toilet water not exceeding in all one half litre, of which not more than a quarter may be perfume; iv. Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grams in weight. Note: Save for personal clothing the import duty free allowance in respect of goods outlined in this paragraph shall be granted to travellers who have attained the age of eighteen years b. Goods Excluded from the Travellers Concession The following goods are specifically excluded from the 5th travellers concession: Schedule, Page | 319

Part B, Para 5(2) of EACCM A i. Fabric in the piece; ii. Motor vehicles (except when imported by categories of EACCM travellers specified below); and A s. 117 iii. Any trade goods or goods for sale or disposal to other persons. c. General Conditions for Goods to Qualify for the Concessions To be admitted under this concession, the qualifying goods must 5th be: Schedule, Part B, Para 5(1) of EACCM A i. Contained in accompanied baggage (but see note below) ii. For personal or household use of the traveller; and iii. of such kinds and in such quantities as the proper officer may allow. Note: The concession may be extended to baggage imported 5th within ninety days of the date arrival of the traveller or Schedule, such further period not exceeding three hundred and Part B, sixty days from such arrival as the Commissioner- Para 5 of General may allow. However, the concessions in respect EACCM of alcoholic beverages, perfumery and tobacco products A are not applicable to unaccompanied baggage. Page | 320

CHAPTER 13 DUTY FREE CONCESSIONS AND PRIVILEGES 1. Source of immunity for diplomats Diplomats are foreign nationals accredited by the Ministry responsible for Foreign Affairs in each Partner State to represent their governments therein. Diplomatic relations, including the treatment of diplomats by host States, is strictly governed by the terms of the Vienna Convention on Diplomatic Relations (1961) and the Vienna Convention on Consular Relations (1963). A country that accedes to these Vienna Conventions is obliged to give effect to all the provisions thereof. The following are extracts from the Vienna Convention on Diplomatic Relations, the convention relevant for Customs purposes: Article 22 “The premises of the (diplomatic) mission shall be inviolable. The Agents of the receiving state may not enter them, except with the permission of the Head of the mission … The premises of the mission, their furnishings and other property thereon and the means of transport shall be immune from search …” Article 27 “… the diplomatic bag shall not be opened or detained …” Note: The diplomatic bag is normally the mail bag of the diplomatic mission but sometimes it can contain other diplomatic cargo other than documents. This bag cannot be searched, detained or otherwise tempered with under any circumstances whatsoever. Article 29 “The person of a diplomatic Agent shall be inviolable. He shall not be liable to any form of arrest or detention …” Article 36 “The receiving state shall, in accordance with such laws and regulation as it may adopt, permit entry of and grant exemption from all Customs duties, taxes and related charges … on…articles for the official Page | 321

use of the mission articles for the personal use of a diplomatic Agent or member of his family forming part of his household, including articles intended for his establishment …” The provisions of the Vienna Convention are given effect in EACCMA the Act. s. 114 read together with 5th Schedule The privileges referred to above are extended to: - The United Nations and its specialised agencies - Commonwealth High Commission - Any foreign embassy, consulate or diplomatic mission and - Members of the diplomatic staff These privileges are contingent upon similar privileges being accorded by the respective foreign countries to officials of Partner States accredited as diplomats in those countries. Accordingly, all claims of diplomatic privileges must be authorised by the Ministry responsible for foreign Affairs who has the responsibility to verify legibility for the concession being claimed. These international conventions are brought into effect under the following national Acts: - Burundi: Privilege and Immunity Act (Codes &Lois du Burundi 1970) - Kenya: Privileges and Immunities Act. (Cap. 179 of the Laws of Kenya) - Rwanda: Privileges and Immunities Act. (1967) - Tanzania: Diplomatic and Consular Immunities and Privileges Act(1986) - Uganda: Diplomatic Privileges Act 1965 (Cap 201) 2. Entry and Documentation for Diplomatic Clearances Clearance documents and entries in respect of goods for the personal use of entitled officers must bear the following certificate duly signed by the applicant and the Foreign Page | 322

Mission concerned. “I certify that the goods declared on this application forms are intended for personal use of (Name and Rank) a member of the Diplomatic staff of (Name of Diplomatic Mission) Signature of Head of Mission ........................................................................ Signature of Applicant ....................................................................... Name and Stamp of Mission ........................................................................ The certificate above must be duly certified by the relevant official in the Ministry responsible for Foreign Affairs and must be submitted in triplicate unless the applicant wishes to submit more copies for their purposes. The clearance documents normal for the mode of transport such as bill of entry or post parcel advice, supported by the certificates above must be presented, processed, passed and distributed in the usual manner. The certificate of exemption will be distributed as follows: - Original: Filed with the office copy of the Customs clearance document - Duplicate: Forwarded to the Chief of Protocol, in the relevant Ministry responsible for foreign Affairs - Triplicate: Importer’s copy Postal parcels addressed to any foreign mission or officials thereof may be released without entry. The Post Parcel Advice should be suitably endorsed with the authority under which such exemption is granted and supported by the appropriate certificate of exemption endorsed by the Ministry responsible for Foreign Affairs. All entries and post parcel advices must show sufficient details of the goods, including vehicles, to enable proper computation of duty normally payable. This information will become useful when the diplomat wishes to dispose of the goods and when it becomes necessary for the duty to be brought to account. 3. Exemptions and Refunds in Respect of Petroleum Diplomatic missions and diplomats are entitled to purchase Page | 323

their fuel and lubricating oil from non-duty paid stocks and to claim refund of the component of the price attributable to duties and taxes where such products are obtained from duty paid stocks within the Partner State. These applications for refund must be supported by: - A certificate of exemption from the Ministry responsible for Foreign Affairs. - Cash sale or invoices covering the quantity of products for which refund is being sought showing the purchaser’s name, registration number of the vehicle, the quantity of petrol or oil supplied and the amount paid or to be paid on each sale. Payments of refunds are to be made by cheque to the claimant after the claim has been checked and passed. The details of such refund are to be endorsed on the copy of the Foreign Affairs Certificate of Exemption which must then be returned to the Chief of Protocol. 4. Examination of Diplomatic Goods The concessions relating to the duty free importation do not confer exemption from Customs examination or permit the entry of goods the importation of which is prohibited. Normally, however, such goods will not be examined unless there are serious grounds of suspicion that the goods do not qualify for duty exemption or are prohibited imports. In such cases, examination may be made only with the prior sanction of the Commissioner and the examination is to be made only in the presence of the Diplomat or his authorised representative and a representative from the ministry of Foreign Affairs. The Vienna Convention prohibits the physical examination Article 27 of the following goods: of the Vienna Convention. - Official correspondence relating to the Mission and its functions. - The diplomatic bag and any packages constituting the diplomatic bag; such packages must bear visible external marks of their character and may contain only diplomatic documents or articles intended for Page | 324

official use, including the official Mission seal. - Since such diplomatic bags are mostly imported by air, the diplomatic courier or any member of the foreign mission may take possession of the diplomatic bag directly and freely from the captain of the importing aircraft and present it to the proper officer for release. 5. Post Importation Disposal Unless otherwise specified, goods imported free of duty EACCMA under the diplomatic privileges shall, on disposal to non- s.119 privileged persons be liable to duty at the current rate at the time of disposal. An official of a foreign mission proposing to dispose of duty EACCMA free goods is required by law to furnish the Commissioner s. 119(2) with particulars of the proposed disposal and pay the duty prior to the change of ownership. 6. Concessions for International Organizations 5th Schedule, Part A, Para (6) of EACCMA Donors agencies with bilateral or multilateral agreements with the partners States 7. Entry and Documentation in Respect of Clearances for Privileged Organizations Entries for goods imported by any of the specialized and international organization should be referred to the proper officer for approval. Such goods should not be stopped for examination even if the consignment contains, in part or full, goods the importation of which is restricted. Any articles or baggage declarations for articles imported by persons employed on Missions authorised by the specified organizations are to be cleared in the normal way. However, under no circumstances should the baggage be detained or seized. Any cases of false declaration must be referred to the designated officer for guidance. In cases where an offence is detected, or where there are reasons to suspect fraud and therefore the need for opening and verifying contents imported by a privileged organization and/or their entitled employees, such cases must be reported Page | 325

immediately to the Commissioner who will take up the matter with the Ministry responsible for Foreign Affairs Page | 326

CHAPTER 14 EXEMPTIONS AND DUTY REMISSIONS 1. Donor Agencies Donor agencies, unlike charitable institutions or organizations, are overseas Agents for donor country governments through which foreign governments channel their aid funds to a Partner State. They are also Agents for implementation of aid projects being financed by the donor countries in accordance with general or particular government to government agreements. Exemption of duty to donor agencies shall be subject to the Item 5 of following conditions: Part A of 5th Schedule of EACCMA 2. Exemptions in respect of Aid Funded Projects Goods imported for official aid funded projects require a specific exemption Order by Notice to be published in the Gazette by the Council of Ministers Where the project is being executed by a contractor other than the official aid funding agency, the contractor will be required to execute a bond in favour of the Commissioner. A record of all the goods cleared under the exemption must be kept by the designated officer who should arrange for inspection of the projects from time to time to verify that the goods are properly used and by the person to whom remission had been granted. Where it is found that the goods are used in a manner that is EACCMA inconsistent with the purpose for which remission was granted, s. 210, 213, the goods will be liable to forfeiture and should be seized 214, 215, immediately. 216 All cases of abuse must be reported to the Commissioner of Customs. (1) Exemptions in Respect of Project Goods The Council of Ministers may make an order remitting duty EACCMA payable on materials, equipment and vehicles which the s. 114 Commissioner is satisfied are for use in the construction, equipping or execution of government authorised foreign aid Item 10 Part A of Page | 327

project. the 5th Schedule The goods must be cleared under this exemption subject to conditions outlined below: At the end of the project the goods, not consumed during the projects such as equipment and vehicles, become the property of: - The Government - Some other public non-profit making organisation such as universities, research institutes, etc as specified in the order - The aid organisation Within ninety days after the completion of the project the aid agency must provide the Commissioner with a detailed list of items of equipment, which are to become the property of the Government, of any public institution or of the aid agency. Duty shall not be charged on the goods listed in Part A of the 5th EACCMA Schedule of the EACCMA, when imported, or purchased before s. 114 clearance through Customs, for use by the person named in that Part in accordance with the conditions attached thereto as set out Item 10 in that Part. Part A of the 5th Duty shall not be charged on the goods listed in Part B of the 5th Schedule Schedule to the EACCMA, when imported in accordance with any condition attached thereto as set out in that Part. The Council may by notice amend the gazette in the 5th Schedule. Page | 328

CHAPTER 15 IMPORTATIONS BY POST 1. General Provisions The reporting requirements applicable to the importation of goods also apply to parcels imported by post. In this case the postal authorities are deemed to be agents of the recipient of the postal parcels (importer) and in this capacity the responsible postal officer is required to present the postal parcels to Customs for purposes of Customs control. For non- trade parcels addressed to individuals, no Customs entry is required. The postal advice attached to the parcel shall be regarded as due entry. Accordingly, this postal advice must bear the correct description, weight, value and country of origin of the goods contained in the parcel. In the case of commercial or trade parcels, an invoice or a statement showing full particulars of the goods is required to be enclosed in the parcel or in one of the parcels where the consignment consists of several parcels. Where a consignment consists of several parcels in this way, the parcels must be labelled accordingly. Thus, three parcels which are part of a single consignment of 3 parcels must be labelled 1 of 3; 2 of 3 and 3 of 3 with the parcel containing the invoice being further marked \"Invoice enclosed\". At the parcel offices where a Customs officer is employed whole time, all Customs formalities, including the checking and passing of entries, and the collection of any amounts of duty chargeable will be performed at that parcels office. Duties will be collected directly by Customs and paid through the banking channels where the Single Entry Declaration Forms C17A or B is used. At parcels offices manned by Customs on a part time basis or not manned at all, the postal authority will collect the duty on all parcels. The particulars of the released parcels and the amounts of duty, if any, to be collected will be entered on an import duty schedule compiled from the released parcel advices. The revenue collected will then be paid over to Customs by the postal authority. The release portion on the reverse of the parcel advice in respect of parcels not delivered to the importer for various reasons must be Customs stamped, signed and appropriately endorsed, e.g. \"Released for Re-exportation\", \"Unclaimed, Sent to the Customs Warehouse\", etc. Page | 329

By virtue of section 2(1) of the Act, the postal authority is EACCMA deemed to be the importer of postal parcels imported, exported s.2 & 240 and carried coastwise. Accordingly, since postal parcels are EACCMR subject to Customs control as with any other imported goods, 114 (1) & the postal authority is responsible for their unpacking, sorting, (2) piling and preparation for examination by a Customs officer. 2. Receipts and treatment of mail (1) Registration of Mail A register of mails received at each parcels office will be kept in the following form, each consignment being given an annual serial number: - Rotation No. - Bill of Lading No/ airway bill number - Date of arrival - Name of vessel or aircraft - Serial Parcels No.s - Number of parcels - Parcel statistics The column provided for the number of parcels will be totalled at the foot of each page and carried over to the next page. These running totals will eventually add up to the annual total. Before recording the particulars of any consignment in this register, the officer must refer to the relevant foreign parcel bill from the postal authority of dispatch to ascertain whether all the parcels included in that particular mail have been properly advised or otherwise satisfactorily accounted for. Any discrepancies should be reported to the designated senior officer. (2) Sorting of Parcels On arrival, parcels are bagged direct to the respective parcels offices based on the address on the parcel. Parcels which are not so directed will be sorted by the postal authority at the first parcels office at which they arrive and before being forwarded to the appropriate parcels office as addressed. On arrival at the parcels office, parcels will be sorted and numbered by the postal authority under Customs supervision. Each parcel will fall into one of the following categories each of which will have its own number series: Page | 330

- Assess - Trade - Cash on delivery - Air mail - Small mails (these are further sub-divided into “assess parcels” or “trade parcels”) Parcels which have been incorrectly bagged in the country of origin will be forwarded by the postal authority to the correct parcels office in mail bags bearing a label marked “Not released by Customs” and stating the number of parcels enclosed in the bag. Customs officers at the ultimate parcels offices should call for all “Forward Bills” received and satisfy themselves that the parcels have been produced to them and properly accounted for. (3) Procedure for Clearing “Assess Parcels” After the postal authority has labelled the parcels with the categorized serial numbers allotted to them, they will prepare skeleton parcel advices, in triplicate, before presenting the parcels to Customs examination and assessment of duty. a. Assessment of Duty on “Assess Parcels” If the particulars declared on the parcel advice are sufficiently accurate to allow the Customs officer to assess the duty on the goods, the officer will: - Enter the declared particulars, quantity and value of the goods, tariff number and the rate of duty and the amount of duty payable, if any, on the Customs entry portion of both copies of the original and duplicate parcel advice. - Sign and date the original parcel advice on behalf of the importer (or addressee). - Initial and date the duplicate. If the declaration on the parcel is such that the Customs officer is unable to assess the duty, the parcel will be opened by the postal authority and the duty assessed on the value appraised by the officer. If the Customs officer is still unable to assess the duty or if he requires further information regarding the contents of the parcel or the production of certain documents (e.g. import permit), he will endorse on the original advice sufficient particulars to Page | 331

enable the importer to identify the parcel and on the duplicate advice sufficient information to enable the duty to be computed should the parcel go astray. The officer will also indicate on both original and duplicate of the advice the Customs requirements with which the importer is required to comply. When the information or other requirements have been supplied or complied with by the importer, the officer will assess the duty. Note. A form C36 is required in respect of trade parcel consignments with a value exceeding US $ 500 (FO.B.) Where several F.D.D. parcels are covered by a single parcel advice, the officer must apportion the duty assessed on the advice chargeable on the parcel to which it relates. All F.D.D. parcels are to be dealt with under the import duty schedule procedure irrespective of destination. b. Collection and Accounting for The Duty on “Assess Parcels” If the parcel is addressed to an importer who resides in an area where an officer is employed whole time at the parcels office: - The original parcel advice will be handed to the postal authority for delivery to the importer. - The duplicate parcel advice will be sent to the parcel counter where the Customs officer will file it in its numerical order in the special drawer provided pending the production by the importer of the original parcel advice. If the parcel is addressed to an importer who resides in an area where an officer is employed part time at the parcels office or where there is no Customs presence, the following steps must be followed: - An import duty schedule in quintuplicate, serially numbered and dated will be completed from the particulars on the original parcel advices. - The serial number of the duty schedule/assessment notice is recorded on the original parcel advice before it is dispatched to Customs Enforcement Unit. - Parcels from different consignments must not be entered on the same import duty schedules. - Where more than one import duty schedule is prepared under the same serial number (SN), each duty schedule must be constructed in such a format that each page can Page | 332

be identified e.g. 1/SN, 2/SN, 3/SN etc. - If the goods are free of duty, the duplicate parcel advice will be endorsed \"RELEASED\" and date stamped and signed in the space provided \"for Customs use only\". - It will thereafter be dealt with following the procedure described above as in the case of dutiable goods. - Import duty schedules must be submitted monthly to the proper officer in Head Office. All five copies of the import duty schedule must be legible, particularly, the value and the amount of duty. If a mistake is made, the whole line must be deleted; the deletion initialled and the correct particulars entered on a fresh line. This way all details of parcel advices are properly included in the schedule. The quintuplicate import duty schedule is to be forwarded to the appropriate Customs Enforcement Unit together with the relevant post parcel advices. The quadruplicate import duty schedule will be retained by the Customs officer. Note: The triplicate import duty schedules forwarded to Head Office is the accounting document from which the Customs duty collected by the postal authority and paid to Customs is checked. Accordingly, the need for accuracy and clarity on these documents cannot be overemphasised. c. Procedure on Presentation of “Assess Parcels” Advice When the importer presents the original parcel advice at a parcels office where a Customs officer is employed whole time the officer will: - Retrieve the duplicate parcel advice from the office file. - Compare the details thereon with the original presented by the importer. - Collect the duty. - Endorse \"RELEASED\", date stamp and sign on the duplicate parcel advice. - Hand the endorsed duplicate to the postal authority as release order for the parcel. - Retain the original parcel advice. Page | 333

When the importer presents the duplicate parcel advice at a parcels office without a permanent Customs presence, the postal authority is responsible for collecting the duty as per duty schedule and paying it over to Customs. The Customs officer will indicate enough consignment details on the original parcel advice to enable the importer to identify the parcel. On the duplicate parcel advice, he will fill in sufficient particulars of the goods to enable the duty to be computed should the parcel go astray. Where applicable the requirement for the importer to produce documents required to support the Customs entry, such as Form C.36, invoices, etc will also be endorsed on the original advice. (4) Procedure for Clearing “Trade Parcels” If the parcel is addressed to an importer who resides in an area where a Customs officer is employed whether whole or part time at the parcels office: - The original parcel advice will be handed to the postal authority for delivery to the importer. - The duplicate parcel advice will be sent to the parcels counter where the Customs officer will file it pending the production by the importer of the original parcel advice. If the parcel is addressed to an importer who resides in an area where an officer is not employed at the parcels office, the original parcel advice will be handed to the postal authority for delivery to the importer and a letter in the following form sent to the importer: Page | 334

PARCEL ADVICE NO. ..................... EACCMA s. 93 The above-mentioned parcel advice has been sent to you under separate cover and you can obtain delivery of the parcel by one EACCMR of the following methods: 112 On the reverse of the parcel advice there is a form of Customs entry on which you should fill in the particulars of the goods contained in the parcel, following the instructions at the top of the entry if there is insufficient space on the entry. You should then attach a Customs Form C.36, invoice and any other documents relating to the parcel and contents, sign the declaration at the foot of the entry and send all the documents to the Customs officer at the address shown above. The Customs officer will notify you of the amount of duty to be paid and will arrange for the parcel to be forwarded to your nearest Post Office where it can be collected on payment of duty and any other charges due. However, please note that this waiver of the need for you to clear this consignment in the prescribed form pursuant to section 93 of the Act and Regulation 112 EACCMR, 2006. If the value of the goods exceeds this figure you are advised to forward the parcel advice, Customs Form C.36, invoices and any other documents relating to the goods to a Customs licensed agent who will arrange to complete Customs formalities on your behalf. (5) Procedure on Presentation of Parcel Advice When the importer presents the original parcel advice at a parcels office with a permanent Customs presence the officer will: - Retrieve the duplicate of the parcel advice from the office file. - Hand the duplicate postal advice to the postal authority so that they can trace the parcel. - Check the entry and all supporting documents. - Endorse \"RELEASED\", date stamp and sign on the duplicate parcel advice. - Hand the endorsed duplicate to the postal authority as release order for the parcel. - Retain the original parcel advice as a supporting document attached to the office copy of the Page | 335

Customs entry. Where a separate parcel advice has been prepared for each parcel forming part of a consignment, the importer may enter the entire consignment on one postal advice. In such cases the details of the Customs entry will then be endorsed on the other postal advices to facilitate release of the parcels. (6) Re-Directed Parcels Where an importer requests the postal authority to re-direct a parcel to another parcels office, the following procedure should be followed: - The Customs officer retrieves the duplicate postal advice and endorses on it the words \"REDIRECTED IN BOND, PRODUCE TO CUSTOMS PRIOR TO DELIVERY\". - The endorsed postal advice will be handed over to the postal authority. - The original postal advice presented by the importer will also be similarly endorsed. - The postal authority will then issue a \"Dispatch Note\" in duplicate. - The original and duplicate of the dispatch note must be date stamped and signed by the Customs officer. - The duplicate Dispatch Note is then attached to the original Postal Advice (endorsed as outlined above) and both documents retained and filed for use during post clearance audits. - The parcel must thereafter be placed in a mail bag labelled \"NOT RELEASED BY CUSTOMS\" and which must be sealed in the presence of the Customs officer. - On arrival at the parcels office to which it is redirected, the parcel will be treated exactly as parcels received from foreign and a fresh postal advice issued. The redirection of parcels which have already been entered on an import duty schedule/assessment notice need not be referred to the Customs officer. (7) Part Consignments When a part consignment of trade goods arrives, the importer may declare the whole consignment on the parcel advice issued Page | 336

for the goods which have arrived and pay the duty on the whole consignment. For that part of the consignment which has not arrived, the Customs officer will issue an over declaration certificate in triplicate to be distributed as follows: - Original - to be handed to the importer. - Duplicate - attached to the original parcel advice. - Triplicate - retained in the parcels office. When the balance of the consignment arrives the following steps are taken: - The importer attaches the original over declaration certificate to the parcel advice issued for the balance of the consignment. - Both documents must then be presented to the Customs officer for the consignment to be released. - The Customs officer releases the part consignment by endorsing particulars of the Customs entry on the duplicate of the Postal Advice in respect of the balance of the consignment. If the balance of the consignment arrives in more than one mail, the following steps are to be followed: - Importer to surrender the Short/Excess Landed List(F11) originally issued. - The Customs officer endorses the triplicate office copy with the particulars of the parcels which have arrived. - The endorsed triplicate must then be attached to the relevant parcel advice and a fresh over declaration certificate issued for the parcels which are still to come. - The procedure outlined above is then repeated. Parcels which are the subject of an over-declaration certificate must be examined against the invoices lodged in respect of the first part of the consignment. Over declaration certificates may only be issued with the express authority of the designated senior officer. 3. Re-Importation To facilitate the re-importation of dutiable articles re- EACCMA Page | 337

importation certificates (F16) must be issued at the time of s. 116 exportation. The certificate of re-importation must bear adequate description of the article on the certificate for purposes of identifying the articles on re-importation. Where necessary, the owner should be requested to open the parcel for examination. If the owner refuses to comply with the request to open the EACCMA parcel, he or she must be advised that goods being exported are s. 16(1)(a) subject to Customs control and refusal to have them examined is an offence. If the exporter continues to refuse the re- EACCMA importation certificate/Customs entry cannot be issued and the s. 204 goods, in fact, become liable for seizure and may be seized. Where the exportation is taking place at post offices where there is no Customs presence, the responsibility for issuing re- importation certificate/Customs entry is given to the postal authority. When goods are re-imported after being worked on such as alteration, renovation or repair, duty should be collected on the cost of such workings. In computing the value for duty purposes, the cost of postage or insurance, should be excluded. 4. Importation by Letter Post Letter packets bearing green labels or suspected to contain EACCMR dutiable articles will be detained by the postal authority in the 114 sorting office until the Customs officer has examined them. Packets which the officer considers from an external examination do not contain dutiable articles, will be released by the officer impressing thereon the release stamp and adding his initials and the date. The rest of the packets will then be sent to the parcels office and dealt with in the same manner as normal imported parcels. Registered or insured packets, other than forward packets, are not to be opened except in the presence of the addressee, who should be requested to attend for Customs examination of the packet. 5. Importation of Books by Post Importers are allowed to import books and periodicals in bulk in mail bags labelled with the name and address of the importer and postal regulations permit the inclusion therein of dutiable articles such as diaries, children's painting books, patterns etc. Page | 338

For each bag or each consignment, the postal authority will prepare a skeleton Parcel Advice before presenting the bags to Customs for internal examination of the contents and determination of the duty payable. The Customs officer will then endorse the assessed duty after- which the Parcel Advices will be dealt with in the usual manner. 6. Examination of Parcels The postal authority is responsible for providing the necessary labour and facilities for the unpacking, presentation for examination and repacking of assess parcels opened for internal examination. Note: See definition on importer in EACCMA s.2 These examinations will be carried out under the supervision of a Customs officer and a responsible official of the postal authority. The stamp \"OPENED FOR CUSTOMS EXAMINATION\" will be impressed on the outer wrapper near the declaration form or label on all parcels opened for internal examination and on the relevant Parcel Advices. In both cases the Customs officer will add his initials and the date. It is mandatory that examination account is endorsed on the Parcel Advice clearly showing quantity, value, tariff No. and rate of duty. Parcels accessed to be low risk bearing a properly completed declaration may, be cleared without examination. Occasional random checks on parcels considered to be of low risk should be undertaken to confirm the level of perceived risk. Great care must be taken by officers when examining parcels, particularly those containing perishable or easily damaged goods. Parcels containing delicate or specialized goods such as films which are liable to be spoilt if exposed will be examined externally. In cases where the accuracy of the declaration is in doubt, importer should be summoned to the parcels office to assist in the examination. The attention of the postal authority should be drawn to all damaged or pilfered parcels and the particulars of the damage or contents of the parcel recorded in a register kept for the purpose. Trade parcels will be examined internally in accordance with the scales laid down in CHAPTER 7 (on scales of examination) after the importer has made his declaration and paid any duty due. The result of the examination will then be recorded on the Page | 339

Customs entry or the entry in the prescribed form. If there is insufficient room on these forms, the examination account will be made on a separate piece of paper, signed and dated by the examining officer and attached to the original parcel advice. When any goods imported by parcel post are seized, the following must be done: - The parcel postal number and the notice of seizure number and date must be cross referenced. - The notice of seizure number and date must be endorsed on the parcel itself as well as on the original and duplicate copy of the Parcel Advice. - A copy of the notice of seizure must be forwarded to the postmaster and a receipt for the seized article handed to the postal authority. 7. Warehousing, Provisional Entries, and Refunds of Duty etc The procedures outlined for the warehousing of goods, lodging and perfection of provisional entries and processing of refunds apply mutatis mutandis to importations by post. The following points should be noted in respect of refunds of duty paid on postal parcels: Claims for refund of duty on goods which have been imported EACCMA by private individuals and are found after delivery has been s. 143, 144 taken to be misfits or otherwise incorrectly sent should be reviewed by the designated senior officer who must satisfy himself that the goods have not in any way been used by the importer. (Act 143, 144) Refund claims made on the grounds that a parcel on which duty has been paid has not been received by the addressee, must be supported by: - The original Short/Excess Landed List (F11) and a certificate from the supplier certifying that the parcel was not posted; or - A letter from the postal administration (addressed to the importer) stating that the parcel(s) in question cannot be traced and confirming that compensation will be paid to the sender or addressee, as the case may be). A schedule of refunds claimed will be sent to the proper officer on a monthly basis. The schedule should reflect the full particulars of the refund including the reference and date of the postal administration's letter. These schedules will then be used Page | 340

to claim the duty involved from the postal authority. Where it is certified by the postal authority that compensation has been paid to the sender by the postal administration of the country of dispatch, it may be assumed that the parcel has been shortlanded, and therefore no duty in respect of parcels of this nature is to be claimed from the postal administration. (1) Procedure when Incorrect Receipt is Issued When a receipt has been issued for an incorrect amount, the following procedure will be followed: - The incorrect receipt and parcel advice will be retained. - A Parcel Advice substitute will be prepared and cross referenced to the previous advice. - The original Parcel Advice and original receipt will be marked \"CANCELLED\" and attached to the parcel advice substitute, and - All these documents will then be placed in their proper order amongst the other parcel advices for the day. (2) Short Collections of Duty a. Identified by the Enforcement or Audit Unit When a short collection of duty is identified by Enforcement, the checking officer, after making any investigations he considers necessary, will: - Prepare a letter of demand calling upon the addressee to pay the amount of duty short collected. - Enter the particulars in his record of short collections. - Post the letter to the addressee. - Send two copies of the letter to the parcels office concerned. On receipt of the two copies of the letters, the officer at the parcels office will: - Prepare a new Parcel Advice , cross reference with the original Parcel Advice on which the short collection was made. - The duplicate remaining in the book must also be cross referenced. Page | 341

- File the two copies of the letter and the new parcel advice. When the addressee attends to pay the amount of duty short collected, the officer at the parcels office will: - Collect the duty or ensure that the duty was paid. - Endorse on the duplicate letter with number and date of the receipt on which the short collection was recovered. - Return the letter to the Enforcement or Audit unit. - Attach the Parcel Advice substitute and the triplicate letter with his other accounting documents for the day. When the duplicate letter is received in the Enforcement or Audit unit the checking officer will: - Close the relevant item in his record of short collections by quoting the receipt number and date on which the short collection is recovered; and - Attach the duplicate letter referred to above to the original Parcel Advice on which the short collection was made. Where the short payment is not recovered within 30 days, it is the responsibility of the Enforcement or Audit unit to undertake follow-up action. b. Identified in the Parcels Office When a short collection of duty is identified in the parcels office, the officer there will: - Prepare the letter of demand, in quadruplicate, calling upon the addressee to pay the amount short collected. - Post the original letter to the addressee. - Prepare a new parcel advice, and cross reference it with the Parcel Advice on which the short collection was made. - Also cross reference with the duplicate remaining in the book. - File the two copies of the letter and the parcel advice. - Send one copy of the letter to the Enforcement Unit. Page | 342

When the copy of the letter is received in the Enforcement unit, the officer there will enter the particulars in his record of short collections and file the letter. When the addressee intends to pay the amount of duty short collected the procedure outlined above will be followed by the parcels office and Enforcement Units. The Enforcement nit is responsible for following up on short collections not recovered within 30 days of the query having been made. (3) Duty on Lost or Missing Parcels The postal authority must accept liability for the Customs duty on parcels subject to Customs control which have been lost, wrongly delivered or misappropriated while in the Authority’s custody. The postal authority shall produce the parcel in respect of all duplicate Postal Advices which remain outstanding in the Customs files at the parcels office by reason of the fact that the importer failed to turn up to pay the duty. If the postal authority fails to produce or satisfactorily account for the parcel, it is assumed that the parcel slipped into home use without the duty being paid and the postal authority must bring the duty to account. Reports of such instances must be submitted to the designated senior officer for the necessary action to be taken. Duplicate Parcel Advices constitute the best record of the imported goods and form the basis of any claim against either the importer or the postal authority. Accordingly, Parcel Advices for parcels which remain in the parcels office for periods exceeding 30 days should be transferred from the regular files to some other secure place to prevent unauthorized access to them and tampering. Where, for any reason, duty cannot be assessed on parcels lost while in the custody of the postal authority, the demand for the duty will be based on the value declared. 8. Unclaimed Parcels ‘Returned to the Sender’ If the postal authority wishes to return an unclaimed parcel to the sender, the parcel will be produced to the officer at the parcels office at which the relevant parcel advice was issued together with the respective Returned Parcel Bill. The officer will then undertake the following actions: Page | 343

- Retrieve the duplicate copy of the Parcel Advice and cross reference it with the details of the returned parcel bill. - Trace the item on the quadruplicate (office) copy of the duty schedule and also cross reference the duty schedule with the returned parcel bill. - Endorse “RETURNED TO SENDER\" in the remarks column of the parcels advice \" - Forward the endorsed duplicate Parcel Advice will then be forwarded to the Enforcement unit. - Forward a copy of the endorsed Returned Parcel Bill to Head Office. - Ensure that the all parcels shown on the Returned Parcel Bill are bagged correctly for return to the senders. Unclaimed or un-cleared parcels that are not returned to sender must be removed to the Customs warehouse in the normal manner. 9. Special arrangements for courier traffic Courier Traffic, sometimes referred to as express consignments, was originally for documents but now it includes the rapid conveyance of urgently needed commercial goods such as spare parts, samples or private importations such as mail order items, etc. Courier packages which do not exceed 70kgs or USD1000 may be EACCMR cleared without an entry. 119(2) 10. Treatment of courier consignments on importation EACCMR 119(1) and 120 In respect of imports, the Customs declaration submitted by the courier to the Customs authorities of the country of origin will be deemed as due entry. 11. Treatment of courier consignments on exportation EACCMR Page | 344

119(3) & (4) In respect of exports, the label affixed to the parcel will be deemed as due entry. Accompanied outward courier bags will be attended to by a Border Control Officer at the passenger terminal who must observe all legal requirements pertaining to exports. Where an entry is required it must be passed at the export section. Unaccompanied outward courier bags will be processed by Export Officer in the Cargo shed who will also observe all legal requirements pertaining to exports. Courier consignments may be trans-shipped without any formality EACCMA s. 247 12. Reporting courier consignment EACCMR 119(4) and 121 The courier is required to present the imported goods to Customs for examination and assessment of duty; To meet this obligation the courier submits manifests, normally consolidated to Customs for the duty to be assessed bearing in mind that proper entries must be passed for packages that are more than 70kgs or USD1000 in value. Apart from these special procedures intended to streamline and EACCMR speed up processing of urgent consignments, the procedures 122 relating to false declaration, short- shipment periods within which clearance must be effected, consequences of failure to clear goods on time, etc are exactly as in the case of other goods. Page | 345

CHAPTER 16 ENTRY, EXAMINATION AND SHIPMENT OF EXPORTS 1. Customs Control of Exports The expression “export” also covers re-export or re-exportation, i.e. to take or EACCMA cause to be taken out of a Partner State s. 2 (1) Goods subject to Customs control include: EACCMA s.16 - All imported goods, including goods imported through the Post Office, from the time of importation until delivery for home use or until exportation whichever happens first; - All goods under drawback from the time of the claim for drawback until exportation; - All goods subject to export duty from the time when the goods are brought to any port or place for exportation until exportation; - All goods subject to restriction on exportation from the time the goods are brought to any port or place for exportation until exportation; - All goods which are with the permission of the proper officer stored in a Customs area pending exportation. - All goods on board any aircraft or vessel whilst the aircraft or vessel is EACCMA within any port in a Partner State s.16 (1) Prohibited and Restricted Exports The Council may order that the importation or exportation of specified goods, EACCMA or any class of goods, either generally or in any particular manner, be s.71 and 3rd prohibited or restricted in which case their exportation will only be in Sch. accordance with conditions specified in the Order. When any prohibition or restriction is enforced which covers only one place or a place in a particular country, it should be applied when goods are produced for export irrespective of the place from which exportation actually takes place. Page | 346

(2) Goods liable to Export Duty Export duty is a tax imposed on selected locally manufactured and produced EACCMA goods being exported from a Partner State s.110 The value for purposes of export duty shall be the Free on Board value at the EACCMA point of export from the Partner State i.e. the following shall included in the s.123 computation of the value: - The cost of the goods to the buyer outside the Partner State; or in the case of re-exported goods, their landed cost at the time of their importation; - Packing charges; - Transport and all other charges up to the point and time of placing the goods on board the exporting aircraft or vessel, or at the place of exit from the Partner State. 2. Entry of Exports (1) Entry Prior to Shipment Subject to exceptions below, all goods must be entered on Form C. 17 before EACCMA being placed on board any aircraft or vessel departing to a foreign port, or s.73, 82 & before they are exported overland. 83 EACCMR 103 The following are the categories of goods to be entered: - Domestic goods which are not subject to export duty, cess, levy, etc, - Domestic goods which are subject to export duty, cess, levy, etc, - Goods being re-exported - Goods subject to drawback of duty, including Stores. - Goods being re-exported from a bonded warehouse (ex-warehouse) - Goods in transit A person in charge of a vehicle, whether or not the vehicle is conveying EACCMR goods, must report to the Proper officer on Form C. 2. 103 Page | 347

a. Circumstances under Which Goods may be Shipped prior to Entry Export entries are not required for the following categories of goods or Customs regimes: - Transit goods other than those exported by sea or by air, - Trans-shipment goods; - Good imported for a temporary use or purpose EACCMA s.117 - Accompanied baggage; EACCMA s.76(a) - Goods intended for sale or delivery to passengers or members of the EACCMA crew of an aircraft or vessel s.76(b) - Goods exported by post EACCMA s.76(c) EACCMR 112(2) The Proper Officer may permit perishable goods to be put on board any EACCMR aircraft or vessel departing to a foreign port without entry provided the owner: 94 - Submits application in the Form C.22 and undertakes to furnish the necessary entry within 96 hours or such further period as the Proper Officer may specify; - Gives adequate security to cover any duty, cess, tax, etc., to which the goods may be liable on exportation; and - Produces any permit or license which may be required for the exportation of the goods in question Shipment prior to entry is also extendable to non-perishable goods, but only in exceptional circumstances. b. Points to note on Preparation of Entries The export value of goods is the value of the goods at the port or place of shipment or exportation plus all charges incurred in delivering the goods on board the aircraft, vessel or vehicle of exportation (i.e. FOB place of exportation). Page | 348

Export and re-export entries must be submitted at the Port, Inland Container Depot or Border stations whence the goods are consigned for final exportation. Goods which are restricted on export must be covered by the appropriate export permit. In the case of goods on which drawback is to be claimed, the particulars on the entry are, whenever possible, to be compared with the particulars of the respective import entry. No drawback is payable on damaged or spoilt goods, unless the designated officer is satisfied that the goods were accidentally destroyed on board or were materially damaged after loading, and have been abandoned to the Customs. In addition to the other conditions attached to the drawback of duty in each particular case, drawback may not be allowed on provisional entries. In other words only goods that were perfectly cleared and in respect of which an invoice was presented to Customs may be considered for drawback. All goods entered for re-exportation to the country whence they were originally imported are to be regarded as suspect and must be stopped for examination at the export station. All goods liable to excise duty which are entered for exportation are to be stopped for examination prior to shipment. 3. EXAMINATION OF EXPORTS (1) Power to Examine Exports Because goods being exported are subject to Customs control any officer EACCMA examine such goods and except by authority or in accordance with the s.16(1) and provisions of the Act, no person may interfere in any way with such (2) goods. EACCMR 102(b) Goods shall be examined at the risk and expense of the owner. Thus the EACCMA owner is required to unpack, sort, pile, or otherwise prepare the goods for s.240 examination. Page | 349

(2) Drawback Goods To comply with the drawback regulations goods must be re-exported in EACCMA their original packings unless they have been repacked under Customs s.138 supervision; EACCMR A 100 per cent external examination is to be made of all goods exported 142 under drawback. The marks and numbers and the total number and description of the packages are to be compared carefully with the particulars on the entry and any shipping order. Any discrepancies are to be investigated at once by inquiry and internal examination. An internal examination of goods entered for exportation on drawback is to be made in accordance with the following scale: (3) Goods liable to a Specific Duty by Weight Such goods may be gross weighed and a suitable tare allowance be made. (4) Other Goods All goods entered for exportation under drawback to the country where they were originally imported are to be regarded with care and examined internally in case the goods are damaged or spoilt. Any material discrepancies between the gross weight of any package and that recorded on the entry should be investigated by internal examination and inquiry. (5) Export of Ships’ Stores When goods are exported on an aircraft or vessel for use as stores, it must be EACCMA entered for export in the ordinary way and shipment certified by the proper s.79(1) officer at the export station. EACCMR 97 & 101(1) In some cases samples for bottle measurement, or for determination of original gravity, should only be taken by the officer at the export station approximately once every three months. (6) Other Goods Goods imported for a temporary use or purpose under the provisions of section 117 of the Act, on which a refund of the duty deposited is required on exportation are to be carefully examined in full before shipment is allowed. Page | 350