Laws of kenya

PART VI--IMPORTATION AND EXPORTATION BY POST
73. (1) This Act shall apply to the importation, exportation, and carriage coastwise, of postal articles:
Provided that:-

1. 
   postal articles may be entered at such place and in such manner as the Commissioner may direct;
   
2. 
   any provision of this Act may, in its application to postal articles, be modified or adapted by regulations.
   

2002 Customs & Excise Act Cap.472

Cap. 411.

Time or entry of postal articles.

Clearance required for departure to foreign port,

Grant of

clearance.

2. 
   An officer, or an officer in the service of the Post Office, who, in the performance of a duty under this Act, examines or seizes a postal article shall be subject in all respects to this Act and the article shall be dealt with in accordance with this Act.
   

2. 
   This section shall be in addition to, and not in derogation of, the provisions of the Kenya Posts and Telecommunications Corporation Act.
   

74. In the case of goods-

1. 
   imported by post, the time of entry of the goods for home use shall, except in the case where actual entry is required, be deemed to be the time when the duty thereon is assessed by the proper officer;
   
2. 
   exported by post, the time of entry of the goods for export shall be deemed to be the time of the posting of the goods.