Laws of kenya

Unloading, Entry, Removal, Examination, and Delivery of Cargo
26. (1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose-

1. 
   no goods shall be unloaded from an aircraft or vessel arriving from a foreign port or place unless the goods have first been duly entered;
   
2. 
   no goods shall be unloaded or removed from an aircraft or vessel arriving from a foreign port or place at any time whatsoever except as prescribed by the commissioner;
   
3. 
   no goods shall be unloaded from an aircraft or vessel arriving from a foreign port or place except at an approved place of
   

2002	Customs & Excise Act	Cap.472
	unloading or at a sufferance wharf :
	Provided that-

(i)goods may be unloaded from the aircraft or vessel into another vessel in order to be landed; and in that case the 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 another aircraft or vessel pending re- exportation;

4. 
   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 customs warehouse:
   

Provided that goods which 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 that other place shall, for the purpose of deposit, be deemed to be a transit shed;

5. 
   no goods shall be removed from any part of a customs area or from a transit shed or a customs warehouse unless those goods have first been duly reported and entered and authority for their
   

removal or delivery has been given by the proper office: Provided that the proper officer may, if he considers it necessary, direct the agent of an aircraft or vessel from which foods have been landed into a transit shed or customs warehouse to remove those goods to some other place, which other place shall for the purpose be deemed to be a transit shed, selected by the 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 the agent;

6. 
   where any goods are deposited in a transit shed, in a customs warehouse or in any place as directed by the proper officer the customs shall not be liable to any charges arising therefrom;
   
7. 
   all goods entered for warehousing shall, after the owner thereof
   

has entered into a bond for their warehousing, 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.

2002 Customs & Excise Act Cap.472

Entry of cargo.

Surplus stores may be entered
Provisions

relating to

2. 
   A 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 the offence has been committed shall be liable to forfeiture.
   

27. 
    (1) Save as otherwise provided in this Act, the whole of the cargo of an aircraft or vessel which is unloaded or to be unloaded shall be entered by the owner within such period alter the commencement of discharge as may be prescribed, or such further period as may be allowed by the proper officer, either for-
    
    1. 
       home use;
       
    2. 
       warehousing:
       
    3. 
       transipment; or
       
    4. 
       transit.
       

2. 
   Where an 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 the goods are imported; and in that case the Commissioner may permit goods to be entered before the arrival of the aircraft or vessel.
   

4. 
   Where 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 the 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 the goods were imported to a customs warehouse.
   

5. 
   Where goods entered for transit or transshipment under subsection (1) are not removed from the customs area within a period of thirty days from the date of entry, such goods shall be removed at the expense of the owner to a customs warehouse.
   

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

29. 
    (1) Notwithstanding sections 26 and 27-
    

2002 Customs & Excise Act Cap.472

mail, personal baggage, etc. Act No.4of 1999

Entry in

absence of

documents

1. 
   mail bags and postal articles in the course of transmission by post may be unloaded and delivered to an officer of the Post Office without entry;
   
2. 
   goods which are the bona fide personal baggage of the passengers or members of the crew of an aircraft or vessel may, subject to the provisions of any regulations, be unloaded and delivered to those persons without entry:
   
3. 
   The proper officer may permit the unloading and delivery to the owner of bullion, currency notes, coin or perishable goods without entry, subject to security being given by the owner to furnish the necessary entry within forty-eight hours of the time of delivery.
   

2. 
   An owner who contravenes the provisions of subsection (1) (c) shall be guilty of an offence.
   

30. 
    (1) If the owner of goods is, by reason of the absence of any, or of any sufficient documents or information concerning them, unable to furnish full particulars of those 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 the goods in his presence.
    

2. 
   Upon examination having been made the proper officer may, subject to section 31, permit the owner to enter the goods for home use, or for warehousing, if he is satisfied that the description of the goods for tariff and statistical purposes is correctly made in the entry, and also-
   
   1. 
      in the case of goods liable to duty ad valorem, that the value declared on the entry is approximately correct; and
      
   2. 
      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.
      

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

2. 
   Where the owner of any goods referred to in the declaration does not make, or is not permitted to make, entry thereof in accordance with this
   

2002 Customs & Excise Act Cap.472

Provisions relating to goods liable to ad valorem duty

Delivery from customs area in special circumstances

Re-packing, etc., in customs area, etc

section, then the proper officer shall cause the goods referred to in the declaration to be deposited in a customs warehouse.

31. 
    (1) Where goods entered in accordance with section 30 are goods liable to duty ad valorem, then the entry shall be deemed to be a provisional entry.
    

2. 
   Where any such goods are provisionally entered for home use, then the proper officer may require the owner to deposit, in addition to the amount estimated as the duty for the purpose of making the provisional entry, such further sum as the proper officer may think fit; and the 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 the goods and makes perfect entry thereof.
   

2. 
   Where the owner makes a perfect entry in accordance with subsection (2), the proper officer shall subtract from the amount held on deposit under that subsection, the full amount of the duty payable in respect of the goods and shall refund the difference to the owner.
   

Provided that where the full amount of duty payable exceeds the amount deposited, the proper officer shall require the owner to pay an additional amount of duty equal to the difference between the amount of duty payable and the amount deposited.

32. 
    (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 goods to be removed from a 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. 
   A person who contravenes any conditions imposed under subsection
   

1. 
   shall be guilty of an offence and any goods in respect of which the offence has been omitted shall be liable to forfeiture.
   

33. 
    The proper officer may permit goods to be repacked, skipped, bulked, sorted, lotted or packed on an approved place of unloading, or on a sufferance wharf, or in a transit shed, or in a customs area.
    

2002 Customs & Excise Act Cap.472

Goods

deposited in a

customs

warehouse

may be sold,

etc.
10 of 1986, s. 3,
10 of 1988, s. 4,
08 of 1991, s. 3,
08 of 1996, s. 2,
06 of 1994, s. 3,
08 of 1997, s. 4,
04 of 1999, s. 5,
09 of 2000, s. 4.