Handout 2-Administrative Provisions

UNIT 2: ADMINISTRATIVE PROVISIONS;
Topics to be covered;
a) The powers of a customs officer
b) Exchange of information and common border controls
c) Appointment of customs control areas
d) Licensing of internal container depots
e) Offences in respect of customs areas
f) Customs control of goods
Powers of a customs officer

► Section 5(2) of the EAC-CMA, Gives the Commissioner responsibility to manage and control
Customs which includes collection and accounting for the Customs revenue in the respective
Partner States.
Section 5(3) of the EAC-CMA: The Commissioner may authorize a proper officer to exercise any
of the powers conferred by the Act upon the Commissioner.
Section 7 of the EAC-CMA: Powers, rights, privileges & protection of a police officer of the
Partner State in which the officer performs his or her duty.
Section 149-159 of the EAC-CMA: Empowers the officers in their fight against smuggling.
These include;
Section. 152 of the EAC-CMA: Power to board vessel, aircraft, vehicle, etc and search.
Section 153 of the EAC-CMA: Power to stop vehicle suspected of conveying unaccustomed
goods, etc.
Section 154 of the EAC-CMA: Persons entering or leaving a Partner State to answer questions
concerning baggage.
Section 155 of the EAC-CMA: Power to search persons.
Section 156 of the EAC-CMA: Power to arrest.
Section 157 of the EAC-CMA: Power to search premises
Section 159 of the EAC-CMA: Power to require production of books, etc.
Exchange of information and common border controls
Section 10 of the EAC-CMA; The commissioners of the partner states shall furnish each other with such
information certificate, official report or documents on matters relating to;
► Prevention, investigation and suppression of offences under the EAC-CMA,2004.

► Any other information relating to customs
► Establish common border posts,

carry out controls and take joint steps as may be deemed appropriate to ensure that goods
exported or imported through common frontiers pass through the competent and recognised
customs officers and along approved routes.
Appointment of customs control areas
In order to control the international flow of goods and people, the law provides for the gazetting of ports,
routes and areas through which goods and people involved in international trade are cleared.
The Commissioner Customs may by notice of the gazette appoint, Customs areas, boarding stations,
transit sheds, sufferance wharfs, places for the landing and embarkation of persons, places for
examination of goods including baggage, roads or routes for conveyance of goods under Customs
control, entrances and exits to and from a Customs area and Internal Container Depots, ICD’s.
The appointment made for the areas above may be subject to the conditions that the Commissioner may
set.
Customs area: Place appointed by the Commissioner in writing for the deposit of goods subject to
Customs control.
Boarding station: Place appointed by the Commissioner to be a place for the arrival or departure of
aircrafts and vessels or a place to bring for the boarding or the disembarking of officers.
Transit shed: Any building appointed by the Commissioner for the deposit of goods subject to Customs
control.
Sufferance wharf: Any place, other than an approved place of loading or unloading at which the
Commissioner may allow any goods to be loaded or unloaded.
Licensing of Internal Container Depots (ICD) or Bonded Warehouse
Sect. 14 of the EAC-CMA empowers the Commissioner to (or not to) license an ICD or Customs bonded
Warehouse for deposit of goods subject to Customs control.
An application for the licensing of premises as an ICD or Bonded Warehouse to be made to the
Commissioner on Form C18.
Application shall be accompanied by a plan of the premises & its situation in relation to other premises
and thoroughfares.
Commissioner may prescribe conditions for licensing.
Currently in Uganda, there is a licensing committee chaired by the AC Field Services which vets the
applications and inspects the premises before making recommendations to license an ICD or Bonded
Warehouse.
Requirements to be met by the Licensee.

► Provide office accommodation, weights, scales measures & other facilities for examination of
goods & securing them as the Proper officer may require;
► Keep a record of all the goods in the depot and shall always keep such records available for
examination by the Proper officer;
► Provide all the necessary labor & materials for the storing, examination, packing, marking,
weighing and taking stock of all the goods in the ICD whenever the Proper officer so requires;
► Maintain such records & accounts relating to goods & operations in such a manner, always keep
them & avail them as the Officer may require;
► Any other requirement as may be specified by the Commissioner.

Offences in respect of customs areas
► A person or vehicle or goods whether dutiable or not shall not enter or leave a Customs area
except through the appointed entrances/exits.
► A person shall not enter any part of a Customs area or Customs airport when forbidden to do so
by any officer nor remain in such area or airport, or any part thereof when requested to leave such
area or airport or any part thereof, by any officer”
► A person who contravenes this section commits an offence and shall be liable on conviction to a
fine not exceeding US$ 1,000 and any goods in respect of which such offence have been
committed shall be liable to forfeiture.”
Customs control of goods
Where any goods are subject to customs control, the commissioner may allow the owner of such goods to
abandon them to the customs.
Upon abandonment, such goods at the expense of the owner can be destroyed or destroyed in the manner
directed by the commissioner
The duties thereon shall be paid or refunded
Where goods subject to customs control are lost or damaged through wilful or negligent act of the
commissioner or an officer, an action shall lie against the commissioner or such officer in respect.
The following goods are subject to Customs control:
► Imported goods from the time of importation until release for home consumption or until
exportation, whichever happens first including imported through post office
► Goods under duty drawback from the time of the claim for duty draw back until exportation
► Goods subject to any export tax from the time of the claim for duty drawback until exportation
► Goods stored in the Customs area with the permission of a proper officer pending exportation.
► Goods on board an aircraft or vessel while in the Partner State.
► Imported goods subject to duty where there is a change of ownership over such goods from an
exempt person to a non-exempt person.
► Goods that have been declared for or intended for transfer to another Partner State.
► Seized goods.
► Goods in a free zone / export processing zone
► Goods in a customs bonded warehouse
Quiz:
i. Discuss the opportunities and challenges presented by the customs union to the East
African countries
ii. What do you understand by the term Customs?
iii. Of what significance is Customs in international trade?

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UNIT 2: ADMINISTRATIVE PROVISIONS;

Powers of a customs officer

Section 156 of the EAC-CMA: Power to arrest.

Section 157 of the EAC-CMA: Power to search premises

Section 159 of the EAC-CMA: Power to require production of books, etc.

Exchange of information and common border controls

► Prevention, investigation and suppression of offences under the EAC-CMA,2004.

► Establish common border posts,

Licensing of Internal Container Depots (ICD) or Bonded Warehouse

Commissioner may prescribe conditions for licensing.

Requirements to be met by the Licensee.

► Any other requirement as may be specified by the Commissioner.

Customs control of goods

The duties thereon shall be paid or refunded

The following goods are subject to Customs control:

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