Laws of kenya

Provisions Relating to Customs Warehouses

34. 
    (1) Where goods which are deposited in a customs warehouse are not removed within twenty- one days after deposit, then the proper officer shall give notice that unless such goods are removed within twenty-one days from the date of the notice, they shall be deemed to have been abandoned.
    

2. 
   Where goods are deemed to be abandoned under subsection (1), then such goods whether restricted or not, shall be sold by public auction after twenty- one days notice of sale has been given:
   

Provided that any such goods-

1. 
   which are of a perishable nature or are animals, may, with the authority of the Commissioner, be sold without notice, either by public auction or private treaty, at any time after deposit in the customs warehouse
   
2. 
   which are restricted under any written law in force in Kenya may, with the authority of the Commissioner and subject to subsection
   

(8), be sold only to persons licensed to deal in such goods or in similar goods.

3. 
   Which are imported by the government, a diplomatic mission, a state corporation, an aid agency or by the Government or a state corporation of a neighbouring country, shall not be sold except with the prior written approval of the Commissioner
   
4. 
   any such goods which are prohibited under the provisions of any written law for the time being in force in Kenya shall not be sold
   

3. 
   Every notice given under subsections (1) and (2) shall be advertised in such prominent manner as the Commissioner may see fit.
   

3. 
   Notwithstanding the provisions of subsection (2), the Commissioner may, upon application by the owner, made at least seven days before the date of sale, if satisfied that failure to remove the goods was due to circumstances beyond the control of the owner, allow the goods to be withdrawn from the auction sale.
   

3. 
   Goods deposited in a customs warehouse shall be subject to such rent and other charges as may be prescribed
   

2002 Customs & Excise Act Cap.472

Goods deemed to be in a Customs Warehouse

6. 
   Where goods are sold under this section, the proceeds thereof shall be applied in the order set out below in the discharge of -
   
   1. 
      the duties, if any;
      
   2. 
      the expenses of removal and sale;
      
   3. 
      the rent and charges due to the customs;
      
   4. 
      the port charges; and
      
   5. 
      the freight charges, if any
      

6. 
   Where, after the proceeds of sale have been applied in accordance with subsection (6), such balance shall be paid into the Customs and excise revenue.
   

6. 
   Where goods fail to be sold in accordance with this section but are in the opinion of the Commissioner without value, or cannot be sold for any other reason, then they may be destroyed or disposed of in such manner as the Commissioner may direct.
   

6. 
   An officer having the custody of goods in a customs warehouse, or place of deposit deemed to be a customs warehouse, may refuse delivery therefrom until he is satisfied that all duties, expenses, rent, freight and other charges due in respect of those goods have been paid.
   

35. 
    (1) Where under this Act goods are required to be deposited in a customs warehouse, the proper officer may decide that it is undesirable or inconvenient to deposit the goods in a customs warehouse and direct that the goods shall be deposited in some other place; and thereupon the 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 goods are deemed to have been deposited in a customs warehouse then the goods shall, in addition to the rent and other charges to which they are liable under section 34, 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 nor an officer shall be liable for the loss of or damage to the goods which may be occasioned by reason of their being so deposited and dealt with.
   

2002 Customs & Excise Act Cap.472

Dutiable goods

may be

warehoused

Procedure on warehousing Act.
4 of 1999, s. 6.