CHAPTER 403
CUSTOMS (MANAGEMENT AND TARIFF) ACT

[PRINCIPAL LEGISLATION]

ARRANGEMENT OF SECTIONS

   Section

Title

PART I
PRELIMINARY PROVISIONS

   1.   Short title.

   2.   Interpretation.

PART II
ADMINISTRATION

   3.   Provisions relating to staff.

   4.   Customs seal and flag.

   5.   Officer to have powers of police officer.

   6.   Hours of attendance.

   7.   Offences by or in relation to officers.

   8.   Appointment of ports, etc.

   9.   Appointment of Customs areas, etc.

   10.   Accommodation on wharves.

   11.   Offences in respect of Customs areas, etc.

   12.   Customs control of goods.

   13.   Liability for loss, etc., through negligence of officer.

PART III
IMPORTATION

Prohibited and Restricted Imports

   14.   Prohibited and restricted goods.

   15.   Power to prohibit, etc., imports.

   16.   Exemption of goods in transit, etc.

Arrival and Report of Aircraft and Vessels

   17.   Procedure on arrival.

   18.   Place of mooring, etc.

   19.   Restriction on boarding vessels before proper officer.

   20.   Report.

   21.   Master to answer questions, etc.

   22.   Goods in transit shed, etc., deemed in aircraft or vessel.

   23.   Goods reported to be unloaded.

   24.   Master of wreck, etc., to report.

Arrival Overland

   25.   Vehicles arriving overland.

   26.   Arrival overland otherwise than by vehicle.

Unloading and Removal of Cargo

   27.   Unloading, etc.

Entry, Examination and Delivery

   28.   Entry of cargo.

   29.   Entry of transfer goods.

   30.   Surplus stores may be entered.

   31.   Provisions relating to mail, personal baggage, etc.

   32.   Entry in absence of documents.

   33.   Provisions relating to goods liable to ad valorem duty.

   34.   Delivery from Customs area in special circumstances.

   35.   Re-packing, etc., in Customs area, etc.

Provisions Relating to a Customs Warehouse

   36.   Goods deposited in a Customs warehouse may be sold, etc.

   37.   Goods deemed to be in a Customs warehouse.

PART IV
WAREHOUSING OF GOODS

General Provisions

   38.   Dutiable goods may be warehoused.

   39.   Procedure on warehousing.

   40.   Removal to warehouse of goods entered therefor.

   41.   Entry of warehoused goods.

   42.   Operations in a warehouse.

   43.   Re-gauging and re-valuation.

   44.   Delivery from warehouse in special circumstances.

   45.   Removal to another warehouse.

   46.   Warehoused goods may be delivered as stores.

   47.   Abandonment, etc., of warehoused goods.

   48.   Period of warehousing and sale of goods.

   49.   Examination of warehoused goods on delivery.

   50.   Access to warehouse.

   51.   Removal of goods after entry for home consumption, etc.

   52.   Penalty for unlawfully taking, etc., warehoused goods.

Bonded Warehouses

   53.   Commissioner-General may license warehouses.

   54.   Procedure on revocation or expiry of licence.

   55.   Warehouse keeper to provide facilities.

   56.   Stowage and storage of goods in bonded warehouse.

   57.   Removal of goods from private to general warehouse.

   58.   Warehouse keeper to produce goods deposited.

Government Warehouses

   59.   Goods in Government warehouse liable to rent, etc.

   60.   Removal, etc., of goods in Government warehouse.

PART V
EXPORTATION

Prohibited and Restricted Exports

   61.   Prohibited and restricted goods.

   62.   Power to prohibit, etc., exports.

   63.   Exemption of goods in transit, etc.

Entry Outwards and Loading of Aircraft and Vessels

   64.   Entry outwards of vessel.

   65.   Entry of cargo for export.

   66.   Loading, etc.

   67.   Provisions relating to personal baggage, etc.

   68.   Goods for export not to be discharged in neighbouring countries.

   69.   Provisions relating to export of certain goods.

   70.   Stores for aircraft and vessels.

   71.   Short-shipment of non-bonded goods.

   72.   Export goods stored at risk of owner.

   73.   Goods liable to export duty.

Departure Overland

   74.   Vehicles departing overland.

   75.   Departure overland otherwise than by vehicle.

Goods in Transit or for Transhipment

   76.   In transit, etc., goods.

PART VI
DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS

   77.   Clearance required for departure to foreign port.

   78.   Grant of clearance.

   79.   Clearance to be produced.

   80.   Deficiency or surplus in cargo or stores.

   81.   Aircraft or vessel to bring to at boarding station.

PART VII
IMPORTATION AND EXPORTATION BY POST

   82.   Application of Act to postal articles.

   83.   Time of entry of postal articles.

PART VIII
COASTWISE AND TRANSFER TRADE

   84.   Power to prohibit, etc., carriage coastwise and transfer.

   85.   Meaning of carriage coastwise and transfer.

   86.   Carriage coastwise or transfer in vessel from foreign port.

   87.   Loading, etc., of coastwise and transfer cargo.

   88.   Transire required for departure coastwise and transfer.

   89.   Transire to be delivered on arrival.

   90.   Power of Commissioner-General to vary procedure.

   91.   Entry outwards of aircraft, etc., carrying goods coastwise.

   92.   Coasting vessel, etc., not to deviate from voyage.

   93.   Conveyance by road of transferred goods only in licensed vehicles.

   94.   Examination of coasting vessel and goods.

PART IX
PROVISIONS RELATING TO SECURITIES

   95.   Commissioner-General may require security.

   96.   General provisions relating to giving of security.

   97.   Provisions relating to sureties.

   98.   Enforcement of bond.

PART X
DUTIES

Liability to Duty

   99.   Rates, etc., of duty specified in neighbouring country legislation.

   100.   Exemption from duty of goods remaining on board.

   101.   Exemption from import duty of goods entered for exportation, etc.

   102.   Exemption from import duty or transfer tax of certain re-imports.

   103.   Exemption from import duty of temporary imports.

   104.   Derelict goods, etc., liable to duty.

   105.   Goods imported duty free by Community, etc., liable to import duty or transfer tax on disposal.

Computation of Duty

   106.   Time of entry determines rate of duty.

   107.   Duties, etc., to apply proportionately.

   108.   Determination of value of goods liable to ad valorem import duty.

   109.   Duty computed on gross weight of package in certain cases.

   110.   Duty computed on reputed quantity in certain cases.

   111.   Commissioner-General may fix litre equivalent of other liquid measurement.

   112.   Allowance for tare.

   113.   Duty on package in certain cases.

Payment, etc., of Duty

   114.   Recovery of duty.

   114A.   Appointment and duties of agent.

   114B.   Collection of tax by suit.

   114C.   Collection of tax by distraint.

   115.   Effect of obligation to pay duty.

   116.   Effect of alteration in classification of goods.

   117.   Short levy, erroneous refund or rebate.

   118.   Samples may be taken without immediate payment of duty.

Drawback, Remission, Rebate and Refund

   119.   Drawback of duty.

   120.   Remission of duty.

   121.   Rebate of duty.

   122.   Repayment of Customs duty when goods returned or destroyed by fire.

   123.   Refund of duty.

Disputes

   124.   Settlement of disputes.

PART XI
CUSTOMS AGENTS

   125.   Authority of agents.

   126.   Liability of duly authorised agent.

   127.   Liability of owner for acts of duly authorised agent.

PART XII
PREVENTION OF SMUGGLING

Powers of Officers

   128.   Power to require vessels, etc., to bring to.

   129.   Power to require vessel, etc., to depart.

   130.   Power to patrol freely and moor vessel, etc.

   131.   Power to board vessel, etc., and search.

   132.   Power to stop vehicle suspected of conveying uncustomed goods, etc.

   133.   Persons entering or leaving neighbouring countries to answer questions concerning baggage.

   134.   Power to search persons.

   135.   Power of arrest.

   136.   Power to search premises.

   137.   Search warrants.

   138.   Power to require production of books, etc.

   139.   Power to call for aid.

Offences

   140.   Assembling to contravene provisions of this Act.

   141.   Offences with violence, etc.

   142.   Inducing another to commit offence.

   143.   Offence to warn offender.

   144.   Offence to assume character of officer.

   145.   Master of vessel, etc., used for smuggling guilty of offence.

   146.   Offences related to prohibited, restricted, and uncustomed goods.

   147.   Offence to import or export concealed goods.

   148.   Offence to make or use false documents.

   149.   Offence to refuse to produce documents, etc.

   150.   Offence to interfere with Customs gear.

   151.   Uncustomed goods found to be reported.

   152.   Goods offered on pretence of being smuggled.

   153.   Aiders, abettors, etc.

PART XIII
PENALTIES, FORFEITURES AND SEIZURES

   154.   General penalty.

   155.   Goods liable to forfeiture.

   156.   Vessels, etc., liable to forfeiture.

   157.   Provisions relating to goods liable to forfeiture.

   158.   Power to seize goods liable to forfeiture, etc.

   159.   Procedure on seizure.

   160.   Effect of conviction, etc., on things liable to forfeiture.

   161.   Procedure after notice of claim.

   162.   Provisions relating to condemnation.

   162A.   Power to order disposal of forfeited uncustomed goods.

   163.   Restoration of seizures.

PART XIV
LEGAL PROCEEDINGS

   164.   Proceedings triable in subordinate court of first class.

   165.   Actions by or against the Commissioner-General.

   166.   Limitation of proceedings.

   167.   Provisions relating to proof, etc., in proceedings.

   168.   Provisions relating to penalties for offences.

   169.   Place of trial.

   170.   Protection of witnesses.

   171.   Reasonable grounds a defence in any action against officer.

   172.   Power of officer to prosecute.

PART XV
SETTLEMENT OF CASES BY THE COMMISSIONER-GENERAL

   173.   Power of Commissioner-General to compound offence by agreement.

   174.   Power of Commissioner-General to compound offence without agreement.

PART XVI
MISCELLANEOUS PROVISIONS

   175.   Attendance of master before Commissioner-General.

   176.   Provisions relating to prescribed forms.

   177.   Provisions relating to all documents.

   178.   Production of documents.

   179.   Provisions relating to declarations and signatures.

   180.   Receipts for payment on entry.

   181.   Service of notices, etc.

   182.   Provisions relating to loading, etc., of goods.

   183.   Proper officer may take samples.

   184.   Rewards.

   185.   Auctioneers legislation not to apply to sales.

   186.   Licensing of vessels conveying goods subject to Customs control.

   187.   Application of Act to importation, etc., overland.

   188.   Provisions relating to commissioned vessels.

   189.   Power of Commissioner-General in special cases.

   190.   Application of air legislation.

   191.   Regulations.

PART XVII
CUSTOMS TARIFF

   192.   Application.

   193.   Interpretation.

   194.   Import duty and suspended duty.

   194A.   Payment of Customs duty when importing.

   194B.   Exemption from Customs duty after the first anniversary.

   194C.   Payment of customs duty on sale or transfer of any item.

   195.   Registration of registered dealers.

   196.   Application for registration.

   197.   Application of certain provisions of the Value Added Tax Act.

   198.   Definitions.

   199.   Provisions as to suspended duty.

   200.   Payment of duty may be deferred.

   201.   Powers of Commissioner-General to grant refund of import duty and suspended duty.

   202.   Power of Commissioner-General to forgo claims for payment of duty.

   203.   Recovery of duty by suit and summary proceedings.

   204.   Power of Minister to remit suspended duty and import duty.

   205.   Payment of duty instalments.

   206.   Minister may amend the Schedules.

   207.   Effect of alteration of import duty and suspended duty on contract for sale.

   208.   Application of agreement by SADC Member States.

   209.   [Repealed.]

   210.   [Repealed.]

PART XVIII
CUSTOMS AND EXCISE MANAGEMENT

   211.   Date of coming into operation of this Part.

   212.   This part to apply notwithstanding Community laws.

   213.   Interpretation.

   214.   Certain Acts of the Community to apply.

   215.   Establishment of the Department of Customs and Excise.

   216.   No payment to be made to the General Fund of the Community.

   217.   [Amendment of laws.]

SCHEDULES

CHAPTER 403
THE CUSTOMS (MANAGEMENT AND
TARIFF) ACT

An Act to provide for the management and administration of customs, transfer tax and related matters.

[1st November, 1954]

Act No. 2 of 1952
EAC. Cap. 27
Ords Nos.
10 of 1955
3 of 1958
5 of 1960
14 of 1961
2 of 1962
2 of 1963
12 of 1964
1 of 1966
10 of 1967
12 of 1969
13 of 1969
10 of 1970
13 of 1976
L.N. 49/1954
L.N. 84/1961
L.N. 1/1967
(E.A.C.)
L.N. 64/1970
Acts Nos.
13 of 1989
16 of 1994
13 of 1996
25 of 1997
27 of 1997
2 of 1998
8 of 1998
12 of 1999
15 of 1999
11 of 2000
15 of 2000
14 of 2001
10 of 2002
18 of 2002

PART I
PRELIMINARY PROVISIONS (ss 1-2)

1.   Short title

   This Act may be cited as the Customs (Management and Tariff) Act.

2.   Interpretation Ords Nos. 2 of 1963; 1 of 1966; 10 of 1970; 12 of 1976; 9 of 1977; 19 of 1977; 20 of 1978; 12 of 1981; 16 of 1983; 15 of 1985; 9 of 1988; L.N. 84/1961; L.N. 1/1967; G.N. No. 122 of 1977; Acts Nos. 18 of 1991; 14 of 1992; 15 of 2000 s. 39; 10 of 2002 s. 18">

   In this Act, unless the context otherwise requires–

   "agent" in relation to an aircraft, vehicle or vessel, includes any person who notifies the proper officer in writing that he intends to act as the agent and who, or on whose behalf any person authorised by him, signs any document required or authorised by this Act to be signed by an agent:

    Provided that the owner of any aircraft, vehicle or vessel, if resident or represented in Tanzania, shall either himself or through his representative be deemed to be the agent for all the purposes of this Act if no such agent is appointed;

   "aircraft" includes every description of craft used in aerial navigation;

   "appropriate legislation" means any legislation imposing any rate of duty on the importation into or exportation from of any goods;

   "approved place of loading" and "approved place of unloading" mean any quay, jetty, wharf, or other place, including any part of a Customs airport, appointed by the Authority by notice in the Gazette to be a place where goods may be unloaded or loaded;

   "Board or Tribunal" means the Tax Revenue Appeals Board or the Tax Revenue Appeals Tribunal established under the Tax Revenue Appeals Act *;

   "boarding station" mean any place appointed by the Commissioner-General by notice in the arriving at or departing from any port or place to bring to for the boarding by or the disembarkation of officers;

   "bonded warehouse" means any warehouse licensed by the Commissioner-General for the deposit of dutiable goods on which import duty has not been paid and which have been entered to be warehoused;

   "by authority" means by the authority of the Commissioner-General or of any officer doing his duty in the matter in relation to which the expression is used;

   "cargo" includes all goods imported or exported in any aircraft, vehicle or vessel other than such goods as are required as stores for consumption or use by or for that aircraft, vehicle or vessel, its crew and passengers, and the bona fide personal baggage of such crew and passengers;

   "Commissioner-General" means the person having charge of the Customs and Excise Department;

   "Customs" or "the Customs" means the Customs and Excise Department;

   "Customs area" means any place appointed by the Commissioner-General by notice in writing under his hand for the deposit of goods subjected to Customs control;

   "Customs laws" includes this Act and any enactment relating to the Customs or to the importation, exportation, or carriage coastwise, of any goods, and any subsidiary legislation made under the authority of this Act or any such enactment;

   "Customs revenue" means any amounts collectable by the Customs in accordance with the provisions of the Customs laws;

   "Customs warehouse" means any place approved by the Commissioner-General for the deposit of unentered, unexamined, detained, or seized, goods for the security thereof or of the duties due thereon;

   "days" does not include Saturdays, Sundays or public holidays;

   "drawback" means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback;

   "dutiable goods" means any goods chargeable with duty;

   "duty" includes any cess, levy, imposition, transfer tax, tax, or surtax, imposed by any law;

   "export" with its grammatical variations and cognate expressions means to take or cause to be taken out of the Tanzania;

   "foreign port" means any place beyond the limits of the Tanzania;

   "goods" includes all kinds of articles, wares, merchandise, and livestock, and, where any such goods are sold under this Act, the proceeds of such sale;

   "goods under drawback" means any goods in relation to which a claim for drawback has been or is to be made;

   "Government warehouse" means any place provided by the Government of Tanzania, and approved by the Commissioner-General for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused;

   "import" with its grammatical variations and cognate expressions means to bring or cause to be brought into Tanzania from a foreign country;

   "import duty" means any duty (including any fiscal entry or suspended fiscal entry) imposed by a Customs Tariff Act or a Customs Tariff (Dumping and Subsidies) Act of Tanzania;

   "master" includes any person for the time being having or taking charge or command of any aircraft or vessel;

   "Minister" means the Minister responsible for finance;

   "name" includes the registered mark of an aircraft;

   "officer" includes any person, other than a labourer, employed in the service of the Customs, or for the time being performing duties in relation to the Customs;

   "owner" in respect of–

   (a)   an aircraft, vessel, or vehicle, includes every person acting as agent for the owner, or who receives freight or other charges payable in respect of, or who is in possession or control of, the aircraft, vessel, or vehicle;

   (b)   goods, includes any person (other than an officer acting in his official capacity) being or holding himself out to be the owner, importer, exporter, consignee, agent, or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, the goods;

   "package" includes every means by which goods for conveyance may be cased, covered, enclosed, contained, or packed;

   "port" means any place, whether on the coast or elsewhere, appointed by the Authority by notice in the Gazette, subject to any limitations specified in such notice, to be a port for the purpose of the Customs laws; and, in relation to aircraft, a port means a Customs airport;

   "postal article" includes any letter, postcard, newspaper, book, document, pamphlet, pattern, sample, packet, small packet, parcel, package, or other article whatsoever, in cause of transmission by post;

   "Post Office" means the Tanzania Posts Corporation Act *;

   "prohibited goods" means any goods the importation, exportation, or carriage coastwise of which is prohibited under the provisions of the Customs laws;

   "proper officer" means any officer whose right or duty it is to require the performance of, or to perform, the act referred to;

   "refiner" means the holder of a licence granted in respect of a refinery;

   "refinery" means a bonded warehouse licensed by the Commissioner-General for the treatment of oils;

   "regulations" means any regulations made under this Act;

   "restricted goods" means any goods the importation, exportation, transfer, or carriage coastwise of which is prohibited, save in accordance with any conditions regulating such importation, exportation, transfer or carriage coastwise, and any goods the importation, exportation, transfer, or carriage coastwise of which is in any way regulated by or under the Customs laws;

   "smuggling" with its grammatical variations and cognate expressions means the importation, exportation, or carriage coastwise, or the transfer or removal, of goods with intent to defraud the Customs revenue, or to evade any prohibition of, restriction on, regulation or condition as to, such importation, exportation, carriage coastwise, transfer, or removal, of any goods;

   "sufferance wharf" means any place, other than an approved place of loading or unloading, at which the Commissioner-General may, subject to such conditions as he may either generally or in any particular case impose, allow any goods to be loaded or unloaded;

   "tons register" means the tons of a ship's net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act *, or in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;

   "transfer" with its grammatical variations and cognate expressions means the movement of goods from Tanzania directly or indirectly to another country, but shall not include goods in transit, goods for transhipment or goods for warehousing in a bonded warehouse;

   "transhipment" with its grammatical variations and cognate expressions means the transfer, either directly or indirectly, of any goods from an aircraft, vehicle or vessel, arriving in Tanzania from a foreign place, to an aircraft, vehicle or vessel, departing to a foreign destination;

   "transit" with its grammatical variations and cognate expressions means the movement of goods imported from a foreign place through the country, to a foreign destination;

   "transit shed" means any building, appointed by the Commissioner-General by notice in writing under his hand, for the goods subject to Customs control;

   "uncustomed goods" includes dutiable goods on which the full duties have not been paid, and any goods, whether dutiable or not, which are imported, exported or transferred or in any way dealt with contrary to the provisions of the Customs laws;

   "vehicle" includes every description of conveyance for the transport by land of human beings or goods;

   "voyage" includes flight by aircraft;

   "warehoused" means deposited in a Government or bonded warehouse with the authority of the person in charge of such warehouse;

   "warehouse keeper" means the holder of a licence granted in respect of a bonded warehouse;

   "wharf owner" includes any owner or any occupier of any approved place of loading or unloading or of any sufferance wharf.

   (2) For the purposes of this Act–

   (a)   goods shall be deemed to be entered when the entry, made and signed by the owner in the prescribed manner, is accepted and signed by the proper officer and when any duty due or deposit required under this Act in respect of the goods has been paid, or security has been given for compliance with this Act;

   (b)   the time of importation of any goods shall be deemed to be the time at which such goods come within the boundaries of Tanzania;

   (c)   the time of exportation of any goods shall be deemed to be the time at which the aircraft or vessel departs from its final position, anchorage, or berth, at the port within Tanzania where such goods are shipped for exportation:

         Provided that in the case of goods exported overland the time of exportation shall be deemed to be the time at which such goods pass across the boundaries of Tanzania;

   (d)   where any aircraft or vessel arrives in Tanzania from any foreign port, then, in relation to each port or place within Tanzania where such aircraft or vessel may arrive, such aircraft or vessel shall be deemed to have arrived from a foreign port;

   (e)   where any aircraft or vessel proposes to depart from Tanzania to any foreign port, then, in relation to each port or place within Tanzania from which such aircraft or vessel may depart, such aircraft or vessel shall be deemed to be departing therefrom to a foreign port;

   (f)   any reference to Tanzania shall be deemed to include a reference to Tanzania Zanzibar, Tanzania Mainland and the territorial waters thereof;

   (g)   where under this Act any power is conferred on, or any duty imposed on, the Commissioner-General, then, subject to any express directions by the Commissioner-General to the contrary consistent with the provisions of this Act, such power may be exercised by, or such duty may be performed by, the Deputy Commissioner-General, a Commissioner or a Chief Collector;

   (h)   every act, matter, or thing, required or authorised by this Act to be done or performed by, with, to, or before, the Commissioner-General, if done or performed by, with, to, or before, any officer appointed by the Commissioner-General for such purpose, shall be deemed to be done or performed by, with, to, or before, the Commissioner-General;

   (i)   every person employed on any duty or service relating to the Customs by order, or with the concurrence, of the Commissioner-General shall be deemed to be the proper officer for that duty or service; and every act required by law at any time to be done by, with, to, or before, any particular officer nominated for such purpose, if done by, with, to, or before, any person appointed by the Commissioner-General, to act for such particular officer, shall be deemed to be done by, with, to, or before, such particular officer.

PART II
ADMINISTRATION (ss 3-13)

3.   Provisions relating to staff Ord. No. 2 of 1963; L.N. 84/1961; L.N. 1/1967">

   (1) Subject to any law relating to the appointment of officers and their terms and conditions of service in Tanzania, the Authority may appoint a Commissioner-General of Customs, a Deputy Commissioner-General, Chief Collectors, and such other officers as may be necessary for the due administration of this Act and the efficient working of the Customs and Excise Department; and the Commissioner-General of Customs so appointed shall, subject to the control of the Authority and to the provisions of this Act, be responsible for the control and management of the Customs and for the collection of, and accounting for, Customs revenue, and shall be known as the Commissioner-General of Customs and Excise.

   (2) Every officer shall for the purposes of the Penal Code be deemed to be a person employed in the public service of Tanzania.

   (3) The Commissioner-General may authorise any officer to exercise any of the powers conferred by this Act upon the Commissioner-General subject to such limitations as the Commissioner-General may think fit.

   (4) Every officer shall be liable to serve in any place within the country and shall perform such duties as may be required of him by the Commissioner-General.

   (5) Every officer who is appointed to any permanent office of employment in the Customs shall, on his appointment thereto, make and subscribe before a magistrate, justice of the peace, or commissioner for oaths, a declaration in the form set out in the First Schedule.

4.   Customs seal and flag

   (1) There shall be a seal of the Customs which shall be officially and judicially noticed.

   (2) There shall be a flag of the Customs which shall distinguish vessels employed in the service of the Customs from other vessels.

5.   Officer to have powers of police officer

   For the purpose of carrying out this Act, every officer shall, in the performance of his duty, have all the powers, rights, privileges, and protection, of a police officer.

6.   Hours of attendance Ord. No. 12 of 1964">

   (1) The working days and hours of general attendance of officers shall be such as may be prescribed.

   (2) Where any person desires the attendance of any officer at a time outside the hours of general attendance, then such person shall make request therefor on the prescribed form to the proper officer at the port or place where such attendance is desired; and, subject to any regulations and to the payment of the prescribed fees, the grant of such request shall not–

   (a)   in the case of any person arriving in, or departing from Tanzania overland or by inland waters, be refused by the proper officer;

   (b)   in any other case, be unreasonably refused by the proper officer.

   (3) Where any person desires the attendance of any officer at any premises or place at which customs business is not normally carried on, then such person shall make request therefor on the prescribed form to the proper officer and, subject to any regulations and to the payment of the prescribed fees, the grant of such request shall be in the discretion of the proper officer.

7.   Offences by or in relation to officers Acts Nos. 13 of 1989 s. 3; 16 of 1994 s. 11">

   (1) Any officer who–

   (a)   directly or indirectly asks for, or takes, in connection with any of his duties any payment or other reward whatsoever whether pecuniary or otherwise, or any promise or security for any such payment or reward not being a payment or reward which he is lawfully entitled to claim or receive; or

   (b)   enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the Customs revenue is or may be defrauded, or which is contrary to the provisions of the Customs laws or the proper execution of his duty; or

   (c)   discloses, except for the purposes of this Act or when required to do so as a witness in any court or with the approval of the Authority, any information acquired by him in the performance of his duties relating to any person, firm, or business of any kind,

commits an offence and on conviction shall be liable to a fine not exceeding two million five hundred thousand shillings if the offender is a resident or if he is a foreigner an equivalent to that amount in U.S. dollars or to imprisonment for a term not exceeding three years or to both such fine and such imprisonment.

   (2) Any person who–

   (a)   directly or indirectly offers or gives to any officer any payment or reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward; or

   (b)   proposes or enters into any agreement with any officer,

in order to induce him to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the Customs revenue is or may be defrauded, or which is contrary to the provisions of the Customs laws or the proper execution of the duty of such officer, shall be guilty of an offence and liable to a fine not exceeding two million five hundred thousand shillings if the offender is a resident or if he is a foreigner, an equivalent of that amount in U.S. dollars or to imprisonment for a term not exceeding three years or to both such fine and such imprisonment.

8.   Appointment of ports, etc.

   (1) The Authority may, by notice in the Gazette, appoint and fix the limits of–

   (a)   ports;

   (b)   Customs airports;

   (c)   places of loading and unloading within ports.

   (2) Ports, Customs airports, and places of loading and unloading, may be appointed for specified limited purposes.

9.   Appointment of Customs areas, etc. Ord. No. 5 of 1960">

   (1) The Commissioner-General may by notice in the Gazette, appoint–

   (a)   boarding stations;

   (b)   Customs areas;

   (c)   sufferance wharves;

   (d)   places for the landing and embarkation of persons;

   (e)   places for the examination of goods (including baggage);

   (f)   roads or routes within Tanzania over which goods in transit, or goods transferred shall be conveyed;

   (g)   entrances and exits, whether general or special, to and from any Customs area or Customs airport within Tanzania;

   (h)   transit sheds.

   (2) Any appointment made under subsection (1) may be subject to such conditions (including the provision of suitable accommodation for officers) as the Commissioner-General may think fit; and the Commissioner-General may, in any particular case and subject to such conditions as he may think fit, permit any boarding station, area, wharf, place, road, route, entrance, or exit, to be used as if it had been so appointed and in any such case this Act shall apply thereto as if it had been so appointed.

10.   Accommodation on wharves

   (1) Every wharf owner shall provide, to the satisfaction of the Commissioner-General–

   (a)   suitable office accommodation on his wharf or sufferance wharf for the exclusive use of the officer employed at the wharf; and

   (b)   such shed accommodation for the protection of goods as the Commissioner-General may in writing declare to be requisite.

   (2) Where any wharf owner contravenes any of the provisions of this section then–

   (a)   the appointment of a place of loading or unloading or a sufferance wharf may be withheld until the required accommodation is provided to the satisfaction of the Commissioner-General; and

   (b)   any existing appointment may be revoked.

11.   Offences in respect of Customs areas, etc. Acts Nos. 13 of 1989 s. 13; 16 of 1994 s. 11">

   (1) No person or vehicle shall enter or leave any Customs area or Customs airport, and no goods, whether dutiable or not, shall be brought into or out of any such area or airport, except through an entrance or exit appointed in accordance with section 9.

   (2) No person shall enter any part of a Customs area or Customs airport when forbidden by any officer, nor remain in such area or airport, or any part thereof, when requested to leave such area or airport, or part thereof, by any officer.

   (3) Any person or vehicle entering or leaving any Customs area or Customs airport, and all goods which are being brought into or out of such area or airport, may be detained by any officer for the purposes of search or examination.

   (4) Any person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding two hundred and fifty thousand shillings if the offender is a resident or if he is a foreigner an equivalent to that amount in U.S. dollars and any goods in respect of which such offence has been committed shall be liable to forfeiture.

12.   Customs control of goods Ord. No. 10 of 1955; L.N. 1/1967">

   (1) The following goods shall be subject to Customs control–

   (a)   all imported goods, including goods imported through the Post Office, from the time of importation until delivery for home consumption or until exportation, whichever first happens;

   (b)   all goods under drawback from the time of the claim for drawback until exportation;

   (c)   all goods subject to any export duty from the time when the goods are brought to any port or place for exportation, until exportation;

   (d)   all goods subject to any restriction on exportation from the time the goods are brought to any port or place for exportation, until exportation;

   (e)   all goods which are with the permission of the proper officer stored in a Customs area pending exportation;

   (f)   all goods on board of any aircraft or vessel whilst within any port or place in Tanzania;

   (g)   all goods which have been declared for or are intended for transfer to another country.

   (2) Where any goods are subject to Customs control, then–

   (a)   any officer may at any time examine such goods;

   (b)   except by authority or in accordance with this Act, no person shall interfere in any way with such goods.

   (3) Where any goods are subject to Customs control, then the Commissioner-General may permit the owner of such goods to abandon them to the Customs; and on such abandonment such goods may, at the expense of the owner thereof, be destroyed or otherwise disposed of in such manner as the Commissioner-General may direct and the duty thereon shall be remitted or refunded, as the case may be.

   (4) Any person who contravenes subsection (2)(b) commits an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

13.   Liability for loss, etc., through negligence of officer

   Where any loss or damage is occasioned to any goods subject to Customs control through the wilful or negligent act of an officer, then an action shall lie against the Commissioner-General or such officer in respect thereof.

PART III
IMPORTATION (ss 14-37)

Prohibited and Restricted Imports (ss 14-16)

14.   Prohibited and restricted goods Ord. No. 10 of 1955">

   (1) The goods specified in Head A of any of the parts of the Second Schedule are prohibited goods and the importation thereof is prohibited.

   (2) The goods specified in Head B of any of the parts of the Second Schedule are restricted goods and the importation thereof, save in accordance with any conditions regulating their importation, is prohibited.

15.   Power to prohibit, etc., imports Act No. 16 of 1983 s. 3">

   (1) The Authority may, by order published in the Gazette, amend the Second Schedule and any such order may provide that the importation or retention of any goods, or class of goods–

   (a)   is prohibited, either generally or in relation to Tanzania or to any area within the country;

   (b)   is prohibited, save in accordance with any conditions regulating their importation or retention either generally or in relation to Tanzania or to any area within the country.

   (2) The President of Tanzania may, by order published in the Gazette–

   (a)   provide that the importation into or retention in Tanzania, or any area thereof, of any goods, or class of goods, shall be prohibited or shall be prohibited save in accordance with such conditions as may be specified in such order;

   (b)   limit in respect of Tanzania the application of the provisions of the Second Schedule in respect of all or any of the goods specified therein,

and thereupon in respect of such goods the provisions of this Act shall apply as if such goods are, or are not, as the case may be, included in the Second Schedule.

   (3) Any order made under this section may specify goods, or any class of goods, either generally or in any particular manner and may prohibit or restrict the importation or retention thereof either from or in all places or from or in any particular country or place.

16.   Exemption of goods in transit, etc. Ord. No. 10 of 1955">

   (1) Subject to subsection (2), sections 14 and 15 shall not apply to goods imported in transit, or for transhipment, or as stores of any aircraft or vessel, unless such goods come within paragraph 2 of Head A of Part I of the Second Schedule, or are goods of which the importation in transit, or for transhipment, or as stores for any aircraft or vessel, is expressly prohibited or restricted in any order made under this Act prohibiting or restricting the importation of goods.

   (2) Where, under subsection (1), sections 14 and 15 do not apply to any goods imported in transit, or for transhipment, or as stores for any aircraft or vessel, then such goods shall be duly re-exported within such time as the Commissioner-General may specify; and if such goods are not so re-exported, then, as from the last date on which they should have been so re-exported, they shall be deemed to be prohibited goods, or restricted goods, as the case may be, and to have been imported on that date.

Arrival and Report of Aircraft and Vessels (ss 17-24)

17.   Procedure on arrival

   (1) Save as provided in section 24, the master of every aircraft or vessel arriving in Tanzania–

   (a)   shall not, except where so allowed by the proper officer in any special circumstances, cause or permit such aircraft or vessel to land, touch at, or enter, any place in the country other than a port;

   (b)   shall, on arriving at any such port or place, come as quickly as the conditions of the port or place admit up to the proper place of mooring or unloading without touching at any other place;

   (c)   shall, in proceeding to such proper place, bring to at the station appointed for the boarding of aircraft or vessels;

   (d)   shall not, after arriving at such proper place, depart therefrom except directly to some other approved place of mooring or unloading, or directly to some other port or place within the country, or directly on any voyage to a foreign port, in accordance with this Act;

   (e)   shall not, after any such departure on any voyage to a foreign port, bring to within Tanzania except in accordance with this Act, or with the permission of the proper officer, or for some cause which the master explains to the satisfaction of such proper officer.

   (2) Any master who contravenes this section shall be guilty of an offence.

18.   Place of mooring, etc.

   The proper officer may, unless other provision is lawfully made, direct at what particular part of any port or other place any aircraft or vessel shall moor or discharge its cargo.

19.   Restriction on boarding vessels before proper officer Act No. 13 of 1989 s. 13; 16 of 1994 s. 11">

   (1) No person, except the port pilot, the health officer, or any other public office in the exercise of his duties and duly authorised, shall, save with the permission of the proper officer, board any vessel before the proper officer.

   (2) Any person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding two hundred and fifty thousand shillings if the offender is a resident or if he is a foreigner an equivalent of that amount in U.S. dollars.

20.   Report

   (1) The master or agent of every aircraft or vessel, whether laden or in ballast, shall (except where otherwise provided in any regulations) within twenty-four hours after arrival from a foreign port at any port, or other place especially allowed by the proper officer, make report of such aircraft or vessel, and of its cargo and stores, and of any package for which there is no bill of lading, to the proper officer on the prescribed form and in the prescribed manner.

   (2) Every such report shall show separately any goods which are in transit, any goods for transhipment, any goods which are to remain on board for other ports outside the country, and any goods for re-exportation on the same aircraft or vessel.

   (3) In the case of a vessel of less than two hundred and fifty tons register, such report shall, except where otherwise allowed by the proper officer, be made before bulk is broken.

   (4) The proper officer may permit the master or agent of any aircraft or vessel to amend any obvious error in the report, or to supply any omission, which in the opinion of the proper officer results from accident or inadvertence, by furnishing an amended or supplementary report in the prescribed manner.

   (5) Any master or agent of any aircraft or vessel who–

   (a)   fails to make report in accordance with this section; or

   (b)   makes a report of which any of the particulars contained therein is false; or

   (c)   except with the knowledge and consent of the proper officer, causes or permits bulk to be broken contrary to this section; or

   (d)   except with the knowledge and consent of the proper officer, at any time after arrival causes or permits any goods to be staved, destroyed, or thrown overboard, or any packages to be opened,

shall, unless such contravention is explained to the satisfaction of the proper officer, be guilty of an offence and any goods in respect of which an offence contrary to paragraphs (a), (b), or (d), of this subsection has been committed shall be liable to forfeiture.

21.   Master to answer questions, etc.

   (1) The master or agent of every aircraft or vessel–

   (a)   shall answer fully and immediately all such questions relating to the aircraft or vessel, its cargo, stores, baggage, crew, and passengers, as may be put to him by the proper officer;

   (b)   shall produce all such books and documents in his custody or control relating to the aircraft or vessel, its cargo, stores, baggage, crew, and passengers, as the proper officer may require;

   (c)   shall, before any person (unless permitted to do so by the proper officer) disembarks, deliver to the officer who boards such aircraft or vessel on arrival at any port or place, a correct list in the prescribed form containing separately the names of the passengers disembarking and of those remaining on board such aircraft or vessel, and also, if required by such officer, the names of the master and of each officer and member of the crew;

   (d)   shall, if required, deliver to the proper officer at the time of making report to clearance, if any, of such aircraft or vessel from the port from which such aircraft or vessel has arrived.

   (2) Any master or agent who contravenes this section shall be guilty of an offence.

22.   Goods in transit shed, etc., deemed in aircraft or vessel

   Goods which have been unloaded and landed into a transit shed or a Customs area shall be deemed to be still in the importing aircraft or vessel until they are delivered from such transit shed; and so long as they remain therein the owners or agents of the aircraft or vessel shall continue to be responsible as if such goods had not been removed from such aircraft or vessel.

23.   Goods reported to be unloaded

   Where any goods reported for discharge at a port, or place specially allowed by the proper officer, are not duly unloaded and deposited in a transit shed or a Customs area, then the master or agent of the aircraft or vessel shall pay the duty thereon unless he explains, to the satisfaction of the proper officer, the failure to unload and deposit such goods.

24.   Master of wreck, etc., to report

   (1) When any aircraft or vessel is lost or wrecked or is compelled to land or bring to, within the country owing to accident, stress of weather or other unavoidable cause, the master or agent of such aircraft or vessel shall, with all reasonable speed, make reports of such aircraft or vessel and of its cargo and stores to the nearest officer or administrative officer.

   (2) Where any aircraft or vessel is found abandoned within the country, then, unless the master or agent thereof satisfies the Commissioner-General that all the provisions of this Act in relation to such aircraft or vessel and its cargo and stores have been complied with, such aircraft or vessel and its cargo and stores shall be liable to forfeiture.

   (3) Any master or agent who contravenes subsection (1) shall be guilty of an offence.

Arrival Overland (ss 25-26)

25.   Vehicles arriving overland Ord. No. 2 of 1963; L.N. 1/1967">

   (1) The person in charge of every vehicle, whether or not such vehicle is conveying goods and whether or not such goods (if any) are dutiable, arriving overland at a frontier of the neighbouring country from a place outside the country shall not, except where otherwise permitted by the proper officer, cause or allow the vehicle to enter the country at any place other than at a port appointed under section 8, and shall before unloading or disposing of the vehicle or of any goods therein–

   (a)   report his arrival to the officer stationed at the frontier port at which he entered the country;

   (b)   furnish on the prescribed form such information as may be required concerning the vehicle or any such goods;

   (c)   make and subscribe a declaration as to the truth of all particulars contained in such form;

   (d)   fully and immediately answer all relevant questions put to him by the proper officer;

   (e)   produce all consignment notes or other relevant documents demanded of him by the proper officer.

   (f)   save as otherwise provided in the Customs laws, make due entry of the vehicle and of any such goods.

   (2) No vehicle or goods to which this section applies shall be removed from the Customs area until after due entry thereof has been and or until permission for removal has been granted by the proper officer.

   (3) Any person who contravenes this section shall be guilty of an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

26.   Arrival overland otherwise than by vehicle L.N. 1/1967">

   (1) Every person (other than the person in charge of any vehicle) arriving overland in the country from a foreign place, if he has any goods in his possession, shall, before in any way disposing of any such goods–

   (a)   report his arrival to the officer stationed at the Customs house nearest to the point at which he crossed the frontier;

   (b)   furnish on the prescribed form such information as may be required concerning any such goods;

   (c)   make and subscribe a declaration as to the truth of all particulars contained in such form;

   (d)   fully and immediately answer all relevant questions put to him by the proper officer;

   (e)   produce all consignment notes or other relevant documents demanded of him by the proper officer;

   (f)   save as otherwise provided in the Customs laws, make due entry of any such goods.

   (2) No goods to which this section applies shall be removed from the Customs area until after due entry thereof has been made or until permission for removal has been granted by the proper officer.

   (3) The Commissioner-General may, subject to such conditions as may be specified, exempt any person or class of persons from the provisions of this section.

   (4) Any person who contravenes this section shall be guilty of an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

Unloading and Removal of Cargo (s 27)

27.   Unloading, etc.

   (1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose–

   (a)   no goods shall be unloaded from any aircraft or vessel arriving from a foreign port unless such goods have first been duly entered;

   (b)   no goods shall be unloaded or removed from any aircraft or vessel arriving from a foreign port on Saturdays, Sundays or public holidays at any time whatsoever, or on any other day except between the hours of six o'clock in the morning and six o'clock in the afternoon;

   (c)   no goods shall be unloaded from any aircraft or vessel arriving from a foreign port except at an approved place of unloading or at a sufferance wharf:

         Provided that–

      (i)   goods may be unloaded from any such aircraft or vessel into another vessel in order to be landed; and in any such case such goods shall be taken directly to and landed without delay at an approved place of unloading or at a sufferance wharf;

      (ii)   with the permission of the proper officer and subject to such conditions as he may impose, goods reported for re-exportation by another aircraft or vessel may be unloaded into any other aircraft or vessel pending re-exportation;

   (d)   all goods which have been unloaded or landed shall be conveyed to a Customs area and, if the proper officer so requires, shall be deposited in a transit shed or in a Customs warehouse:

         Provided that such goods as the proper officer may consider to be unsuited for storage in a transit shed or a Customs warehouse shall be deposited in such other place as the proper officer may direct, and thereupon such other place shall, for the purpose of such deposit, be deemed to be a transit shed;

   (e)   no goods shall be removed from any part of a Customs area or from a transit shed or a Customs warehouse unless such goods have first been duly reported and entered and authority for their removal or delivery has been given by the proper officer:

         Provided that the proper officer may, if he considers it necessary, direct the agent of any aircraft or vessel from which goods have been landed into any transit shed or Customs warehouse to remove such goods to some other place (which other place shall, for such purpose, be deemed to be a transit shed) selected by such proper officer and, if the agent fails to remove the goods when called upon, the proper officer may have them removed at the risk and expense of such agent;

   (f)   all goods entered for warehousing shall be removed by the importer by such routes, in such manner, and within such time, as the proper officer may direct to the warehouse for which they were entered and shall be delivered into the custody of the person in charge of the warehouse:

         Provided that, if the proper officer so requires, the owner shall first enter into a bond for the due warehousing of the goods.

   (2) Any person who contravenes this section, or any of the conditions which may have been imposed by, or any of the directions which may have been given by, the proper officer shall be guilty of an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

Entry, Examination, and Delivery (ss 28-35)

28.   Entry of cargo

   (1) Save as otherwise provided in the Customs laws, the whole of the cargo of any aircraft or vessel which is unloaded or to be unloaded shall be entered by the owners within such period after the commencement of discharge as may be prescribed, or such further period as may be allowed by the proper officer, either for–

   (a)   home consumption;

   (b)   warehousing;

   (c)   transhipment; or

   (d)   transit.

   (2) Where any entry is delivered to the proper officer, the owner shall furnish therewith full particulars supported by documentary evidence of the goods referred to in the entry.

   (3) Entries for goods to be unloaded may be delivered to the proper officer for checking before the arrival at the port of discharge of the aircraft or vessel in which such goods are imported; and in any such case the Commissioner-General may in his discretion permit any goods to be entered before the arrival of such aircraft or vessel.

   (4) Where any goods remain unentered at the expiration of the prescribed period, or of such further period as may have been allowed by the proper officer, then such goods shall, if the proper officer so requires, be removed by, or at the expense of, the agent of the aircraft or vessel in which such goods were imported to a Customs warehouse.

29.   Entry of transfer goods Ord. No. 13 of 1969">

   (1) Save as otherwise provided in the Customs laws, any goods liable to transfer tax which are unloaded or to be unloaded or to be unloaded from any aircraft, vessel or vehicle, shall be entered by the owners in the manner and within the period prescribed, or within such further period as may be allowed by the proper officer.

   (2) Where any goods liable to transfer tax remain unentered at the expiration of the period prescribed or such further period as may have been allowed by the proper officer, then such goods shall, if the proper officer so requires, be removed to a Customs warehouse by, or at the expense of, the owner of the aircraft, vessel or vehicle in which such goods were transferred.

30.   Surplus stores may be entered

   The surplus stores of any aircraft or vessel may, with the permission of the proper officer, be entered for home consumption or for warehousing.

31.   Provisions relating to mail, personal baggage, etc. Act No. 13 of 1989 s. 13">

   (1) Notwithstanding sections 27 and 28–

   (a)   mail bags and postal articles in the court of transmission by post may be unloaded and delivered to an officer of the Post Office without entry;

   (b)   goods which are the bona fide personal baggage of the passengers, or members of the crew, of any aircraft or vessel may, subject to the provisions of any regulations, be unloaded and delivered to such persons without entry;

   (c)   the proper officer may permit the unloading and delivery to the owner of any bullion, currency notes, coin, or perishable goods, without entry subject to an undertaking being given by such owner to furnish the necessary entry within forty-eight hours of the time of delivery.

   (2) Any owner who contravenes any undertaking given under section (1)(c) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings if the offender is a resident or if he is a foreigner the equivalent of that amount in U.S. dollars.

32.   Entry in absence of documents

   (1) If the owner of any goods is, by reason of the absence of any, or of any sufficient, documents or information concerning them, unable to furnish full particulars of such goods, he shall make and subscribe a declaration on the prescribed form to that effect, and thereupon the proper officer may permit the owner to examine such goods in his presence.

   (2) Upon such examination having been made the proper officer may, subject to section 33, permit the owner to enter such goods for home consumption, or for warehousing, if he is satisfied that the description of the goods for tariff and statistical purposes is correctly made in such entry, and also–

   (a)   in the case of goods liable to a duty ad valorem, that the value declared on the entry is approximately correct; and

   (b)   in the case of goods liable to duty according to weight, quantity, number, measurement, or strength, that the weight, quantity, number measurement, or strength declared on the entry is correct.

   (3) Where the proper officer has permitted entry to be made under subsection (2), the delivery of such goods may accordingly be made, but the proper officer may, in the case of goods liable to duty ad valorem, retain such samples of the goods for such period up to the passing of perfect entry as he may think fit.

   (4) Where the owner of any goods referred to in the declaration does not make, or is not permitted to make, entry in accordance with this section, then the proper officer shall cause the goods referred to in such declaration to be deposited in a Customs warehouse.

33.   Provisions relating to goods liable to ad valorem duty Ord. No. 3 of 1958">

   (1) Where any goods entered in accordance with section 32 are goods liable to duty ad valorem, then such entry shall be deemed to be a provisional entry.

   (2) Where any such goods are provisionally entered for home consumption, then the proper officer may require the owner to deposit, in addition to the amount estimated as the duty for the purpose of making such provisional entry, such further sum as the proper officer may think fit; and such estimated duty and further sum shall be held on deposit and shall be forfeited unless the owner within three months, or such further period as may be allowed by the proper officer, of the provisional entry produces to the proper officer satisfactory evidence of the value of such goods and makes perfect entry thereof.

   (3) Where the owner makes perfect entry in accordance with subsection (2), then–

   (a)   if the amount of the deposit is more than the full amount of the duty, either the difference shall be refunded to the owner and the balance brought to account as duty or the owner shall pay to the proper officer the full amount of the duty and be refunded the amount of the deposit;

   (b)   if the amount of the deposit is equal to or less than the full amount of the duty, the deposit shall be brought to account as duty, and the difference, if any, shall thereupon be paid by the owner to the proper officer.

34.   Delivery from Customs area in special circumstances

   (1) The proper officer may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof or the payment of the duties thereon, permit any goods to be removed from any transit shed or Customs area without payment of the duty for such purpose, for such period, and in such quantities, as he may think fit.

   (2) Any person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

35.   Re-packing, etc., in Customs area, etc.

   The proper officer may permit any goods to be re-packed, skipped, bulked, sorted, lotted, or packed, on any approved place of unloading, or on a sufferance wharf, or in a transit shed, or in a Customs area.

Provisions Relating to a Customs Warehouse (ss 36-37)

36.   Goods deposited in a Customs warehouse may be sold, etc. Ords. Nos. 3 of 1958; 5 of 1960">

   (1) Where any goods which have been deposited in a Customs warehouse are not lawfully removed within two months after deposit, then such goods may be sold by public auction after one month's notice of such sale has been given by the proper officer by publication in such manner as the Commissioner-General may see fit:

   Provided that any such goods which are of a perishable nature, or are animals, may be sold by the proper officer without notice, either by public auction or by private treaty, at any time after deposit in the Customs warehouse.

   (2) Where any goods have been deposited in a Customs warehouse then they shall be subject to such rent and other charges as may be prescribed.

   (3) Where any goods are sold under this section, then the proceeds thereof shall be applied in the order set out below in the discharge of–

   (a)   the duties, if any;

   (b)   the expenses of removal and sale;

   (c)   the rent and charges due to the Customs;

   (d)   the port charges; and

   (e)   the freight and any other charges.

   (4) Where, after the proceeds of any such sale have been applied in accordance with subsection (3), there is any balance, then such balance shall–

   (a)   if the goods were prohibited goods, or restricted goods in relation to which there had been any contravention or if no application for such balance is made as provided in paragraph (b) hereof, be paid into the Customs revenue;

   (b)   in any other case be paid to the owner of the goods if he makes application therefor within one year of the date of the sale.

   (5) Where any goods are offered for sale in accordance with this section and cannot be sold for a sum to pay all duties, expenses, rent, freight, and other charges, they may be destroyed or disposed of in such manner as the Commissioner-General may direct.

   (6) Any officer having the custody of any goods in a Customs warehouse, or place of deposit deemed to be a Customs warehouse, may refuse delivery therefrom until he is satisfied all duties, expenses, rent, freight and other charges due in respect of such goods have been paid.

37.   Goods deemed to be in a Customs warehouse

   (1) Where under this Act any goods are required to be deposited in a Customs warehouse the proper officer may, in his discretion, decide that it is undesirable or inconvenient to deposit such goods in a Customs warehouse and direct that such goods shall be deposited in some other place; and thereupon such goods shall for all purposes be deemed to have been deposited in a Customs warehouse as from the time that they are required to be so deposited.

   (2) Where any goods are deemed to have been deposited in a Customs warehouse then such goods shall, in addition to the rent and other charges to which they are liable under section 36, be chargeable with such expenses incurred in the securing, guarding, and removing of them as the proper officer may consider reasonable; and neither the Commissioner-General nor any officer shall be liable for the loss of or damage to such goods which may be occasioned by reason of their being so deposited and dealt with.

PART IV
WAREHOUSING OF GOODS (ss 38-60)

General Provisions (ss 38-52)

38.   Dutiable goods may be warehoused L.N. 1/1967">

   (1) Subject to any regulations, goods liable to import duty may on first importation be warehoused without payment of duty in a Government warehouse or a bonded warehouse.

   (2) On, or as soon as practicable after, the landing of any goods to be warehoused, the proper officer shall take a particular account of such goods and shall enter such account in a book; and such account shall, subject to sections 43 and 49, be that upon which the duties in respect of such goods shall be ascertained and paid.

39.   Procedure on warehousing L.N. 1 of 1967">

   (1) Where any goods entered to be warehoused are delivered into the custody of the person in charge of a warehouse, the proper officer shall, save where the Commissioner-General otherwise directs, take a particular account of such goods, whether or not any account thereof has been previously taken.

   (2) The proper officer shall, in taking such account, enter in the book for that purpose the name of the aircraft or vessel or the registered number of the vehicle, as the case may be, in which the goods were imported or, in the case of postal articles, the parcel post reference, the name of the owner of such goods, the number of packages, the mark and number of each package, the value and particulars of the goods.

   (3) After such account has been taken and the goods deposited in the warehouse in accordance with the directions of the proper officer, such officer shall certify at the foot of the account that the entry and warehousing of the goods is complete; and such goods shall from that time be considered goods duly warehoused.

   (4) Subject to section 41, all goods entered to be warehoused shall forthwith be removed to the warehouse for which they are entered and deposited therein in the packages in which they were imported:

   Provided that where any goods are permitted to be repacked, skipped, bulked, sorted, looted, or packed, in accordance with section 35, then such goods shall be deposited in the packages in which they were contained when the account thereof was taken.

   (5) Any person who contravenes subsection (4) shall be guilty of an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

40.   Removal to warehouse of goods entered therefor

   (1) Where any goods entered to be warehoused are not duly warehoused by the owner, the proper officer may cause them to be removed to the warehouse for which they were entered.

   (2) Where any goods are so removed to a bonded warehouse the warehouse keeper shall pay the cost of the removal of such goods and shall have a lien on such goods for such cost.

41.   Entry of warehoused goods

   (1) Goods which have been warehoused may be entered either for–

   (a)   home consumption;

   (b)   exportation;

   (c)   removal to another warehouse;

   (d)   use as stores for aircraft or vessels; or

   (e)   re-warehousing.

   (2) Where any goods have been entered for warehousing, they may, before they are actually warehoused, be entered for home consumption, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels; and in any such a case such goods shall be deemed to have been so warehoused and may be delivered for home consumption, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels, as the case may be, as if they had been actually so warehoused.

42.   Operations in a warehouse Ord. No. 2 of 1963.">

   (1) Where any goods are warehoused, the Commissioner-General may, subject to such conditions as he may impose–

   (a)   permit such goods to be repacked, skipped, bulked, sorted, looted, or packed, therein;

   (b)   permit samples of such goods to be taken by the owner;

   (c)   permit the name of the owner of such goods in the account taken under section 38 to be changed if application therefor is made on the prescribed form and signed by both the owner and the intended owner;

   (d)   permit the assembly or manufacture in the warehouse of any article consisting wholly or partly of such goods; and for such purpose the Commissioner-General may permit the receipt in a warehouse of duty free or locally produced articles required as components of the article to be so assembled or manufactured therein:

         Provided that where the finished article is entered for home consumption, duty shall be paid on the goods forming part thereof according to the first account thereof taken upon the warehousing of the goods except in the case of oils which are warehoused in a refinery in which case duty shall be paid on the goods which are entered for home consumption.

   (2) Any person who contravenes any conditions which may be imposed by the Commissioner-General under this section shall be guilty of an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

43.   Re-gauging and re-valuation

   The proper officer may, either on the direction of the Commissioner-General or on the application and at the expense of the owner–

   (a)   re-gauge, re-measure, re-weigh, examine, or take stock of, any warehoused goods;

   (b)   re-value any warehoused goods liable to duty ad valorem which have deteriorated in quality,

and in either such case the duty on any such goods shall be payable according to the result, unless the proper officer considers that any loss or deterioration is excessive or has been wilfully or negligently caused, in either of which events the duty shall, subject to such reduction, if any, as the Commissioner-General may allow, be payable according to the original account.

44.   Delivery from warehouse in special circumstances

   (1) The proper officer may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof or the payment of duties thereon, permit any goods to be removed from any warehouse without payment of the duty for such purpose, for such period, and in such quantities, as he may think fit.

   (2) Any person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and any goods in respect of which such offence has been committed shall be liable to forfeiture.

45.   Removal to another warehouse

   (1) Where any warehoused goods are to be removed to another warehouse, then the proper officer–

   (a)   shall require the owner of such goods to deliver an entry thereof in such form and manner as the proper officer may direct;

   (b)   shall require such owner to give security in such amount, not being less than the duty chargeable on such goods, as the proper officer may think fit for the due arrival and re-warehousing of such goods within such time as the proper officer may consider appropriate; and

   (c)   shall transmit to the proper officer of the place where such goods are to be re-warehoused in such other warehouse an account containing the particulars of such goods.

   (2) Any security given under this section shall not be discharged unless–

   (a)   the conditions attaching thereto have been satisfied; or

   (b)   the full duty payable on such goods has been paid in accordance with this Act; or

   (c)   such goods are otherwise accounted for to the satisfaction of the proper officer, and any duties due in respect of any deficiency in such goods not so accounted for has been paid.

   (3) On the arrival of such goods at such other warehouse they shall be re-warehoused in the same manner as if they were being warehoused on the first importation thereof.

46.   Warehoused goods may be delivered as stores

   (1) Where any warehoused goods have been entered for use as stores for an aircraft or vessel, they may be delivered for that purpose to any vessel or aircraft proceeding to a foreign port:

   Provided that warehoused goods shall not be entered for use as stores for a vessel of less than ten tons register to be delivered for that purpose.

   (2) Where any warehoused goods are delivered for the purpose of being used as stores for an aircraft or vessel, they shall forthwith be put on board the aircraft or vessel for which they are entered.

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