Import Procedures

BRC 3102 -Lesson 3 - Import
Clearance Procedures and Entry and

Examination of Goods
By
Mr. Felix Bukachi

REPORT INWARDS: GENERAL
Legal Reference
• E.A.C.C. Management Act 2004
• E.A.C.C. Management Regulations 2006
• Customs and Excise Act. Cap 472
• Departmental Instructions
2 16/09/21
REPORT INWARDS: COVERAGE
Specific Legislations
• EACMA : Sections 21 - 31
• EACMR: Regulations 11 – 28
• Customs & Excise Act Cap 472 : Sections 17 - 24
• Customs & Excise Act Regulations 10 - 26,
3 16/09/21
REPORT INWARDS: PROCEDURE
General Requirements
Vessel from foreign to proceed directly to an approved port,
No landing, or touching any other place without proper
officers permission,
Except if forced by unavoidable cause, which must be
reported by master or agent to the nearest Customs,
administrative,
or Police officer with all reasonable speed and produce all
reasonable documents.
4 16/09/21
Unavoidable Causes May include;
 Rough weather,
 Sickness on board,
 Engine problems;
 Delivery of wreckages.
5 16/09/21
Boarding Restriction Section 23;
No person may board a vessel before the proper officer save:
• Port pilot,
• The Health officer,
• Any other public officer duly authorized to do so in the

exercise of his duties.
6 16/09/21
Report Time Limit; Section 24,
Master or agent to report arrival of any aircraft or vessel from
a foreign port whether laden or in ballast;
• Vessel--
Vessel within 24 hours on arrival,
• Aircraft -- Immediately on arrival or 24 hours.
7 16/09/21
Report in Prescribed Manner according to section 24
 Cargo for discharge at the port,
 Cargo for transit,
 Cargo for transhipment,
 Cargo remaining on board for re- exportation on the same
vessel or aircraft,
 All stores on board,
 Any packages with no bill of lading
8 16/09/21
Master to answer questions: sec.25
The master or agent of every vessel or aircraft, to answer fully
and immediately to the proper officer all questions relating to:
 The aircraft or vessel,
 Its cargo, stores,
 Baggage, crew and passengers.
9 16/09/21
Master or agent give a list of passengers

 Before any passenger disembarks from a vessel or aircraft,
 Master shall to give a correct list of in prescribed form

separate names of, Disembarking passengers, and,
 Those remaining on board,
10 16/09/21
REPORT INWARDS: PRESCRIBED FORMS
The Report to comprises of a vessel Comprises;
• Form C2 Inward/Outward report of vessel,
• It gives details about the vessel such as;
• Name, Captain, crew, net registered tonnage,
• Bills of lading numbers, marks and numbers, no of packages,

description, quantity, consignee/consignor and destination.
All this information forms the cargo manifest.
11 16/09/21
Form C3, Parcels List: For packages with no Bill of Lading.
 Details includes:-
 Marks or address,
 Description of the goods,
 The consignee of the parcel,
The parcels are said to be carried as per masters favour.
12 16/09/21
Passenger List/Manifest C6;
C6 which Must show;
• Passengers name and Sex
• Port of embarkation
• Destination ,origin
• Date of flight,
13 16/09/21
Form C7, regulation 15,
 Declaration and advice on consumable stores on board,
 Declaration of high-duty consumable stores on board ,
 It shows quantity declared by the Master on arrival,

• Stores consumed during port stay,
• Stores under seal- not to be consumed unless taxes are
paid or permitted by proper officer.
14 16/09/21
Crew Declaration Form C9
• Crew’s private property from outside the Community,
• Like ship stores emphasis on high duty goods: wines, spirits,

cigarettes,
• Other valuable personal items and those obtained for

families.
• Crew are given allowance on consumable goods while the
rest is placed under Customs seal.
15 16/09/21
For Aircrafts Form C4,
 General Declaration- Aircraft
 Details of the aircraft such as,

• Its owner, nationality, registration, flight number,
• Origin, crew, and passengers are shown on this form.
 Unlike vessels cargo details are given on separate form C5.
16 16/09/21
Form C5 Aircraft Cargo Manifest;
Manifest
• Shows details of cargo carried by an aircraft, details similar
to those made on vessels cargo manifest.
• Duly completed form is attached to form C4 above
17 16/09/21
C8- Declaration Of Stores On Board Aircraft
 For high duty consumable stores,
 Similar to that of a vessel but less quantities involved due

nature of aircraft operation.
18 16/09/21
Form C9-crew Declaration;
• Should need arise for air crew to declare their personal

effects form C.9 should be used.
• Again due aircrafts’ short stay in port the declaration may

only be required at the discretion of the proper officer.
19 16/09/21
REPORT INWARDS: PROCESSING
Other Forms Used For Inward Reports;
Reports
• C10 – Application to break bulk prior to report and to unload
goods prior to entry; for vessels below 250 tons register.
• C1- Overtime request, for any Customs services required by

Master or agent outside normal working hours.
• Applications must be approved by the proper officer.
20 16/09/21
REPORT INWARDS: ROAD VEHICLES
For Road Motor Vehicles;
• Person in-charge arriving overland must report at the nearest
Custom house particulars of vehicle and goods in form C.12.
• Vehicles in transit must pass through certain appointed

routes.
• Form T812 may be used as transit vehicles Cargo manifest.
• Arrival overland is governed by sections 29 to 31 of

EACMA.2004.
21 16/09/21
REPORT INWARDS: PROCESSING
Hours Of Unloading;-
Unloading of cargo from vessel or aircraft is restricted to:
• Normal working days and hours between 6am and 6pm.
• Permission to unload outside those times and public

holidays to be given on application and approval by Proper
officer on Form C1.
• See section 33 of the Management Act.
22 16/09/21
REPORT INWARDS: CARGO TREATMENT
Unloading Of Cargo
No goods from vessels or aircrafts unloaded at a place other;
• Approved place of unloading, or at a sufferance wharf with
exemption of the following-;
• Goods may be unloaded from importing vessel or aircraft into
another vessel or aircraft to be landed.
• Such goods must be conveyed directly to and deposited
without delay at an approved place of unloading or a
sufferance wharf.
23 16/09/21
Treatment Of Unloaded Cargo;-From
Cargo;- vessel or aircraft:
To be conveyed directly and deposited in,
• Customs area
• Transit shed
• Customs Warehouse
• Any other place Proper officer may direct.
24 16/09/21
Goods so deposited,
• Are deemed to be still on board,
• The importing vessel or aircraft until they are,
• Reported, entered, and delivered to the owners.
• When there, the owners, or agent of the vessel or aircraft

continue to be responsible of them as if unloaded therein
25 16/09/21
Unloading Special Kinds Of Goods
The following goods may be unloaded and delivered
without entries-,
a) Mail bags and other postal articles in transmission by
post.
b) Bonafide passengers and crew baggage.
c) Human remains.
d) Diplomatic bags
26 16/09/21
Unloading Special Kinds Of Goods
• The following goods may be unloaded without entry if the
owners furnish a security bond C.B.1. and
• undertake to enter the goods within 48 hours of delivery;

i. Precious metal and bullion
ii. Currency coins and notes
iii. Perishable goods.
27 16/09/21
Subject to the provisions of the Act;
No goods may be removed from Customs Area, transit shed, or
Customs Warehouse without authority of the Proper officer
unless the goods have been-;
• Reported,
• entered, and
• released by the proper officer for removal or delivery.
28 16/09/21
Short landed Goods-;
When reported and found to be short of the report,
• Master or agent to account for the goods within six months
of the date of the report satisfactorily or
• Pay duty due on them.
29 16/09/21
Short landed Goods-;
When entered short landed goods are later landed they may be
delivered to the importer provided there is evidence that, they;
• Short shipped at port of shipment and,
• Have arrived by the same or other vessel or aircraft,
• Landed at another port and have arrived by same or other vessel
• The goods were over carried and have been returned by same or
other vessel or aircraft
30 16/09/21
ENTRY OF GOODS: INTRODUCTION
General Customs formalities
Clearance of goods and other Customs formalities is the core
function of Customs Administration.
These functions place Customs in the Centre of world
commerce.
The enforcement of the law and collecting duties taxes, has a
great impact on national and international economy.
General Customs formalities
Various Customs formalities to be accomplished when goods
are brought into a Customs territory in order to ensure
compliance with Customs laws.
These must be carried out by both the persons concerned with

the goods and Customs to comply with the statutory or
regulatory requirements
Customs has responsibility to enforce these formalities

Customs formalities relating clearance
Customs formalities are the specific actions to clear goods for:
Home use,
Exportation,
Temporary admission,
Warehousing or Transit.
Other Customs formalities
There are Other formalities to be complied with from the
time the goods are introduced into a Customs territory.
This is regardless of the mode of transport, until they are

placed under a specific Customs procedure.
Obligations under Customs formalities
Customs formalities place obligations generally on the owner
of the goods, an agent or a transporter, depending on the
formality to be completed and include overall obligations to:
Produce goods and means of transport to Customs at
prescribed time;
Lodge the Goods declaration with any required supporting
documents (invoice, license, certificates, etc.);
Furnish security where appropriate and to pay duties.
Obligations on Customs include
Establishing Customs offices,
Designating the hours of business,
Checking the Goods declaration,
Examining the goods,
Assessing and collecting duties and taxes, and
Releasing the goods.
Obligations on Customs include
The formalities are essential to ensure compliance with Customs
laws and regulations and to ensure that Customs’ revenue and
regulatory interests are safeguarded and should:
Be simple with minimum inconvenience to international trade.
Formalities concerning assessment, collection and payment of

duties and taxes are covered under various topics.
ENTRY OF GOODS : LEGAL REQUIREMENTS
Section 33
Save with the written permission of the proper officer and
subject to such conditions as he/she may impose-
Goods shall not be unloaded unless such goods have first
been duly entered;
Goods shall not be unloaded or removed from a vessel or

aircraft except as prescribed by Customs
Goods shall not be unloaded or removed from a vessel or

aircraft except at approved place.
Section 34
Entry to be made within a specified period from start of
discharge for vessels and within arrival for other conveyances
or a further period allowed by the proper officer for:
Home consumption,
Warehousing,
Transit or
Transshipment
Export Processing Zone

Section 34
The entry is delivered to the proper officer, shall be supported by
documentary evidence in the form of:
 Transport documents
 Commercial documents
 Regulatory documents
 Financial documents
The commissioner may also allow the entry of good to be made before
the arrival of vessel that carries them.
Section 34
Goods not entered within the specified period shall be shall
be taken or deemed to be in the Customs warehouse and
start attracting Customs warehouse rent.
Goods entered in accordance to subsection (1) and not

removed from the first point within fourteen days from the
date of the entry, shall be liable to Customs warehouse rent.
Section 36
These goods may be delivered prior to entry
 Mail bags and postal articles
 Human remains
 Bona fide personal baggage
 Diplomatic bags
 Bullions, currency notes and coins
The proper officer may also permit unloading and delivery
bullions, currency notes, coins and Perishables on undertaking.
Section 37 and 38
Goods may be entered provisionally pending availability of
proper documents.
Perfect entry to be made within a prescribed period.
Taxes secured by cash deposit or bond security.

Temporary importation (section117/ reg222-6)
Exemption from import duty of temporary imports
Entry not required for goods imported for temporary use
Goods imported for temporary use.
Commercial travellers' samples temporary use.
Temporary importation of vehicles, etc.
Restrictions on user of vehicles temporarily imported
Offence to refuse to produce documents, etc (Section 204)
A person who, when required in accordance with this Act-
a)to produce any book, document, or other thing, in his or
her possession or under his or her control; or
b)to perform any act, refuses or fails to do so, commits an

offence.
IMPORT PROCEDURES : DEFINITIONS
Customs laws include:
EAC Customs Management Act and Regulations,
Acts of Partner States and of the Community relating to Customs,
relevant provisions of the Treaty,
Protocol, regulations and directives made by the Council
relevant principles of international law;

•
Entry means
Prescribed Customs form in which importers and exporters
are required to declare information about what they are
importing or exporting and information on goods subject to
Customs control.
The information can be summarized as information about

the goods, the traders’ transportation and taxation.
Sometimes the entry is also used to refer to the process of
making or providing the information.
•
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 the aircraft, vehicle
or vessel, its crew and passengers, and
Bona fide personal baggage of such crew and passengers;

Import
Means to bring or cause to be brought into the Partner States
from a foreign country;
Declaration means
•The information put in the entry or a document, but
•is often used to refer to the entry document itself.
•Some countries, use goods declaration instead of entry.
Customs Revenue
Refers to any amounts collectable by the Customs in
accordance with the provisions of the Customs laws or any
other law implemented by Customs.
Duty
Includes any cess, levy, imposition, tax or surtax imposed by
any Act
Import duties
Means any customs duties and other charges of equivalent
effect levied on imported goods;
Customs Duty
This is the duty charged on import or export goods or any
other goods under Customs Control. May be in form of:
Import duty
Export duty
Excise duty
Anti-dumping duty
Countervailing duty.
Countervailing Duty
Means a specific duty levied for the purposes of offsetting a
subsidy bestowed directly or indirectly upon the manufacture,
production or export of that product;
Dutiable Goods
This refers to any goods on which duty is chargeable.
Uncustomed Goods
Any goods, dutiable or not, which are imported, exported or
transferred or in anyway dealt with, contrary to the provisions
of the customs laws.
This includes dutiable goods on which the full duties due

have not been paid.
Directorate
means the Directorate of Customs established by the Council
under Article 75(3) of the Treaty

Document
•includes magnetic tapes, disks and microfilms;
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 or her official capacity) being or holding himself or herself
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;
ENTRY PROCEDURE : SINGLE ENTRY DOCUMENT
Role of Customs
•Customs Entry-tool of control
•Prior to SED
•SED Genesis-Kyoto Convention(1973) revised 2006
•Legal authority of Entry
•Filling out entry
Entry;
• A Customs entry is one of the most effective control tools.
• The law obliges the importers or exporters to make an

entry declaration.
• Declaration has to be made whether or not there are
taxes to be paid.
IMPORTORT PROCEDURE : SED
Customs Entry
• Prescribed Customs form used for declaration of
information about imported or goods for exports.
• The information can be summarized as those about the

goods, traders, transport and taxation.
• Entry also refers the process of making or providing the

information
Item (in single entry)
 means the number of distinct articles as identified by
either;
• Tariff classification
• Specification
• Specific transactions.
 Declaration of item is important for valuation purpose.
Country of consignment
• The country where the imported goods were purchased.
• It may be the country of origin or not.
• For example, most of the vehicle imported into Kenya are

purchased in Dubai while their origin is Japan
Country whence consigned
• This is the country of last transshipment if there was any
transshipment.
• It is the immediate country where the goods left before

being imported.
IMPORT PROCEDURE : SED
Country of origin
• This is the country where the goods were either produced
or manufactured.
• Goods may not have been fully produced in the subject

but treated as such due rules of origin set in place
Terms of payment
• This is the method or means of payment for imported or
exported.
• Examples of Terms of Payment include

– Cash on Delivery (COD)
– Letter of credit (LC)
Terms Of Delivery
 Sets responsibilities of the supplier and importer in delivery
of goods to the importer.
 The most common terms are:

• FOB (Free On Board): Supplier responsible up to on Board
• C & F (Cost & Freight): Supplier pays Freight as well.
• C I F (Cost Insurance & Freight):Supplier pays even Insurance
Customs Regime
 This is the general customs transaction.
 The main regimes include:

• Imports/Temporary C4/C5
• Warehousing W7
• Transit T8
• Transshipment M9
• Exports E1
Tax Regime
 This is the Specific customs activity within a Customs
Regime.
 The main Tax Regimes include:
• Imports Duty Fully Payable C400
• Warehousing on importation W700
• Transit Inwards T810
• Transshipment M930
• Exports E100
Different documents for different transaction regimes; Prior to
1998
Import- white
Pink- transit
Yellow- whsing
Blue- export
Each doc structured in its own style for the info required.
Genesis-Kyoto Convention(1973) revised 2006:
Original Kyoto convention came into force in 1974;
Objective; simplifying and harmonizing customs procedures

to promote international trade.
RKC
It includes a comprehensive package of up-to date customs
procedures dealing with such topics as assessment,
collection, and payments of customs duties, application of IT,
appeals, and virtually every procedure that must be dealt
with by a customs administration.
Principles of Kyoto Convention aimed at faster clearance of
goods through among other things;
Reducing the too much documents in the customs clearance.
This led to the SED to replace very many docs.
SED gives most necessary details to facilitate clearance of

goods
TYPES OF IMPORT ENTRIES
•Direct imports for home use duty/tax paid.
•Provisional import declaration .
•Declaration for perishables.
•Imports for home duty/tax free
•Home use after temporary importation repair work.
• Imports for home duty/tax exempts general
• Imports for home used duty/tax exempts – Ministerial
• Warehousing and Approximate Warehousing
• Import entry into Bonded Factory (Manufacture Under

Bond- MUB)
• Import entry into EPZ (export process zone)
• Transit inwards
• Temporary import for returns unaltered
• Temporary imports for repair
• Transshipment
Entry can be classified into two areas;
 General segment; covers general info on the
importer/exporter, conveyance, total cargo
 Item segment; covers details of individual items-quantity,

HS, taxes
GENERAL SEGMENT;
Importer
Exporter
Regime
Frontier office
Manifest number
Date of arrival
GENERAL SEGMENT;
 Total items
 Agent
 Mode of transport
 Nationality of transport
 Total Customs value
 Total gross weight
ITEM LEVEL
 Net weight
 Unit of quantity
 County of origin
 Marks & numbers
 Description of goods
 Value
ITEM LEVEL
 Value for duty
 Rate of duty
 Duty Payable
 Other Charges
 Grand total
 Declaration by agents.
ENTRY PROCEDURES : SUPPORTING DOCUMENTS
SAMPLE SUPPORTING DOCUMENT TO ENTRY DECLARATION
Suppliers Invoice
Bill of Lading (B/L)
Certificate of origin
Certificate of Registration.
Certificate of Conformity
Declaration of value (Customs form C52)
ENTRY PROCEDURES : SUPPORTING DOCUMENTS
Freight invoice
Import Declaration Form (IDF)
Insurance Debit note
Logbook and its relevant translation if it is not in English
Personal Identification Number (PIN) certificate
Port/Airport Release Orders (P.R.O)
ENTRY PROCEDURES: SUPPORTING DOCUMENTS
Specimen Signature
Treasury Letter incase of ministerial exemptions
Health Certificate
Airway Bill for air freight cargo
Permit to import Poisons
Certificate of Roadworthiness for Motor Vehicles
Catalogue
Literature for chemical imports
Packing List
Trade License
Letter of Credit
Delivery Order
Suppliers Invoice.
Document issued by a supplier to a buyer listing goods or services
supplies and stating the sum due. Original copy of the invoice must be
attached to all entries of imported goods. The invoice may take any
form depending on the following terms of delivery. Invoice must give all
necessary details regarding the transaction. It should have following
features;
Should be numbered
Proper goods description
Gives transaction value
Quote currency used
Bill of Lading (B/L)
Bill of lading is a document containing particulars of goods
shipped or meant for shipment.
The Shipping Company or its agent issues it to the shipper to

act as an Evidence of contract of carriage of goods by sea.
It is also a document of title and whoever his/her name is

mentioned in it is the owner of the goods therein.
Bill of Lading (B/L)
Sometimes the B/L is To Order of a Bank, Individual or accompany. In
such cases the ownership will only change through endorsement on the
reverse of the B/L in favor of a third party.
Customs require an original or non-negotiable copy to support Import
and Warehousing entries where the goods imported through sea.
Basic Features
 Number mandatory.
 Carrier name and voyage
 Buyer and seller details.
 Goods carried quantity and weight.
Registration Certificates
Whereas individuals may use either Passports or IDs for
identification when lodging documents at Customs, Corporate
companies may be required to their respective Certificates of
Registration.
Passports / IDs
Passport is required for Identification when lodging
documents for clearance of duty free personal effects under
National General Exemption procedures.
Passport and ID may also be used to clear goods under self

clearance. (Nowadays this is not allowed).
Declaration of Value-Form C36
This is a statement by the importer on the terms of trading
between him/her and his/her foreign supplier. The
responsibility of completing this form lies with the importer
himself and not his clearing agent.
This form is presented in two (2) parts called Certificate ‘A’
and Certificate ‘B’ respectively. An importer who is not
related to the supplier completes Certificate ‘A’ while that
who is related to the supplier completes Certificate ‘B’.
Freight Invoice
Freight Invoice is a document issued by the shipping company
to show freight charges against the subject goods.
It may be required as evidence of freight charges where

terms of delivery are FOB.
Import Declaration Form (IDF)
This document acts as an import license and may be issued
on a subsequent payment of a specified fee or free of
charge. This may apply to all imports or selected imports.
 A schedule may be provided to list the goods that are

subject to or exempted from completion of import
declaration form.
Insurance Debit Note.
Where the invoice value is C&F, a debit note will be required
to show evidence of amount due for insurance of the subject
goods.
Otherwise, the importer may declare an agreed % of CFR as

Insurance. Should the importer take this option, then he must
also undertake to accept this as final insurance value.
Log Book
Log book is a document showing the registration, date of
manufacture as well as current and previous owner of a
vehicle. It is required in all cases of imported used motor
vehicles.
For Customs purposes, this document is used to determine
Local Value of the Vehicle. The document is also used to
determine whether or not a returning resident qualifies to
import a duty free car.
PIN (Personal Identification Number)
PIN is a document issued by the Income Tax Department for
the identification of individuals and companies for taxation
purposes.
Customs has adopted the system for monitoring importers

using PIN. PIN must be quoted in import and warehousing
entries. A copy of PIN certificates may be required.
Port/Airport Release Order/Delivery Orders
These are Port and Airport documents respectively used for
releasing goods after all customs and other requirements
have been met.
The documents are usually attached to entries of the

imported goods. Release orders may bear their own serial
numbers but the same are eventually endorsed with their
respective customs entry number.
Specimen Signatures
Each licensed clearing agent is required to submit to
customs one or more specimen signature of person(s) it
has authorized to sign customs documents on its behalf.
The receiving office shall, on lodgment compare the

specimen signature against the signature on the document
lodged by the respective clearing Agent. For security, any
change in signatory must be notified to customs immediately.
Certificate of Origin.
This is a document issued usually by the chamber of
commerce of the supplying country to confirm that goods
were either manufactured or produced in that country.
This document is important where there is preference

treatment in terms of taxes based on origin i.e. goods
originating from COMESA member countries.
ENTRY PROCEDURES: SUPPORTING
DOCUMENTS
Treasury Letter.
Where the minister has granted any exemption or remission
and such remission or exemption is pending publication of
legal notice he may issued a letter to the commissioner or
head of customs to authorize him to allow such remission or
exemption.
Health Certificate
This is a certificate issued by the public health authority in
the supply country to confirm that the imported goods are
fit for human use.
Health certificate is required not only for all foodstuffs but

also such items such as used clothing and worn apparels.
IMPORTS: CHECKING OF DECLARATION
Entries.
For every entry the checking officer is to satisfy himself that-
The entry is properly signed by a person authorized to dso and
whose signature has been notified to customs.
The entry declaration is properly dated.
The entry is properly completed in accordance with the titling;

The entry particulars agree with the invoice particulars.
•
Entries.
For every entry the checking officer is to satisfy himself that-
The amount and rate of duty on the goods has been correctly
declared;
In the case of goods entered as free, exemption claimed is
correct
The goods are not prohibited imports
Where the goods are subject to any import restriction,
conditions have been complied with;
In respect of goods landed at a seaport the port release
orders have been properly completed attached.
Invoices.
Invoice submitted with entries are to be thoroughly checked
and in respect of every checking officer must satisfy himself:
The invoice is arithmetically correct (calculator to confirm)
The goods on the invoice are sufficiently described to enable
correct classification.
The contents of the packages are reasonable having regard
to the weights and measurements shown in the invoice,
No invoices are missing.
Invoice submitted with entries are to be thoroughly checked and in
respect of every officer must satisfy himself that-
All conversions of value expressed in foreign currency have been
correctly made;
The Value Appears reasonable;
The invoice is a bona fide original invoice and not false
That the description particulars tally with those in the supporting
documents such as the import declaration.

False Invoices
Invoice must be checked intelligently and with imagination.
An invoice is a document prepared by parties interested in
the contract of the sale of the goods and consequently, it
cannot be relied upon as satisfactory evidence of value.
The majority of invoices are not false but always be on the

watch out to detect a false invoice.
False invoice+
False invoice prepared by suppliers are not common but when done, can
only detected by experienced person.
Most of the false invoices which have been detected have been
prepared locally without collusion by the suppliers.
Quantities alleged to have been packed in several cases or containers
were small and normally would have been packed in one case.
In some instance the values were ridiculously low and in others the
description of the goods were very inexpertly altered on the invoice.
False Invoice
Sometimes suppliers make by mistakes omit invoice for part
of a consignment especially for large consignments of mixed
goods supplied by various suppliers, consigned by a buying
agent.
Any suspect’s invoice report for arrangement for physical
examination or any other action, which may be necessary.
Checking officer must take steps to acquire knowledge of;
The main suppliers and the goods they supply
The main forms of invoice used and the signatures of persons signing
such invoice
The main types of goods which are imported, trade practice as regards
the packing
thereof, what such goods look like and what they are used for;
Checking officer must acquire knowledge of;

The main importers and what type of goods they import;
Values of most commonly imported goods
Declaration officers should envisage the goods described on any
invoice which they are checking and test the validity of the invoice.
The validity of a invoice can be best tested by a physical examination
of the goods.
Checking Against Inward Report
It’s usually a mandatory procedure for customs to check the declaration
in the entry and the supporting document against the inward report
(manifest).
This may reveal any collusion between the suppliers and importer.

Some Customs Authorities carry out this procedure even before any
payment is done.
This is in order but it may not work well for big ports where there is
usually a provision to allow entry declaration before arrival of inward
report or even the conveyance (Vessel, Aircraft vehicle)

After comparison, entries and supporting documents are usually
forwarded to the point or ports of importation, which may be away from
the point of processing entries.
At release points, physical verification is usually carries out as one of

the final customs check on imported goods.
Goods deemed to be entered

Revised Kyoto convention standard 4.5 stipulates that “The point in
time used for determining the rates chargeable may, for example,
be the time;
when the goods arrive,
when the Goods declaration is lodged,
when the declaration is accepted by Customs,
when the duties and taxes are paid,
when the goods are released.
Goods deemed to be entered
Most administrations choose the time when the declaration is
accepted by Customs.
Whichever time is chosen, Customs must ensure that it is
specified in national legislation.”
Goods deemed to be entered EAC Case
According to Section 2 of EACMA, goods shall be deemed to be entered
when the:
Entry, made and signed, by the owner in a prescribed manner and
presented manually or electronically
 duty or deposit has been paid or security given
Checked by Customs
And accepted and signed by the proper officer
IMPORTS: PHYSICAL VERIFICATION
The purpose of the physical inspection of goods is to ensure
that the nature origin, condition, quantity and value of the
goods are in accordance with the particulars furnished in the
declaration.
•Any Customs Officer may examine such goods, which are
subject to Customs Control, at any time.
Purpose is to ensure
Goods agree with the entry description in relation to quantity and value.
•
Description, tariff classification, rate of duty and duty paid
•
That the goods are not prohibited imports.
•
That if goods are restricted imports, the condition(s) of the restriction(s) have
been made.

That any discrepancies between the entries and the goods are accounted for
before the goods are released.
That all entries presented are acted upon according to the law.
That accurate record of examination account is made.
• Responsibility of the customs officer

• The commissioner for Customs is responsible for the, management of Customs
in Each Partner States and other staff as may be necessary for administration
and efficient working of the Customs. The Commissioner may appoint any
officer to exercise any of his powers conferred to him subject to limitation which
he may impose to hi or her. Any appointed officer must make and subscribe
before the magistrate or commissioner for earth a declaration as per annex one
of EACCMA,2004“ Officers oath”
The following are the Responsibilities of the Customs officer:
Collection and assessment of taxes and revenue on behalf of the Government

Administration of external tariff and rules of origin
Coordinate and monitor application and interfacing of information technology
Facilitation of International Trade
Enforcement of Import/Export restrictions and prohibitions
Coordinate and monitor training in customs related matters
Prevention of Smuggling and promotion of voluntary tax compliance
Responsibilities of the Customs officer
Compilation, Production and dissemination of Trade Statistics
Quality control, Improvement of services rendered to taxpayer.
Coordinate , monitor and participate in customs related negotiations
Perform risk assessment, verification and valuation of goods
Check tariff classification, administer warehousing, EPZ, and Free
ports
Processes tax exemption
Plan and executes post clearance audit
Clear passengers and their accompanied baggage
Patrol, surveillances, gate check, and interception
Boarding and rummages of ships and aircrafts

Compilation of customs offence report
Manifest compilation
Compile daily records of ship/aircraft movement in the port/airport
Control of aircraft and ships stores
Witness destruction of condemned goods

Anti smuggling patrol
Control shipment of ship’s stores
Keep records at the entry points/exit
Baggage inspection
perform preventive duties at the airport, seaports, gate, customs
warehouse, transit stations and dry ports
Guards and escort goods under customs control
Perform gangway duties on ship and aircraft
Queries raised by both employees and the public
Interpretation of Customs Laws and tariff
Appraise and initiate disciplinary action
Preparation of periodic performance and other report
•Keeping records and documents

Import Procedures

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Import Procedures

Uploaded by

Copyright:

Available Formats

BRC 3102 -Lesson 3 - Import

Clearance Procedures and Entry and

Mr. Felix Bukachi

• E.A.C.C. Management Regulations 2006

• Customs and Excise Act. Cap 472

• Customs & Excise Act Cap 472 : Sections 17 - 24

• Customs & Excise Act Regulations 10 - 26,

• The Health officer,

• Any other public officer duly authorized to do so in the

• Aircraft -- Immediately on arrival or 24 hours.

 Its cargo, stores,

 Baggage, crew and passengers.

Master or agent give a list of passengers

 Master shall to give a correct list of in prescribed form

 Those remaining on board,

• It gives details about the vessel such as;

• Name, Captain, crew, net registered tonnage,

• Bills of lading numbers, marks and numbers, no of packages,

 Declaration of high-duty consumable stores on board ,

 It shows quantity declared by the Master on arrival,

• Like ship stores emphasis on high duty goods: wines, spirits,

• Other valuable personal items and those obtained for

 General Declaration- Aircraft

 Details of the aircraft such as,

 Unlike vessels cargo details are given on separate form C5.

• Duly completed form is attached to form C4 above

 Similar to that of a vessel but less quantities involved due

• Should need arise for air crew to declare their personal

• Again due aircrafts’ short stay in port the declaration may

• C1- Overtime request, for any Customs services required by

• Applications must be approved by the proper officer.

• Vehicles in transit must pass through certain appointed

• Form T812 may be used as transit vehicles Cargo manifest.

• Arrival overland is governed by sections 29 to 31 of

• Permission to unload outside those times and public

• See section 33 of the Management Act.

• Any other place Proper officer may direct.

• The importing vessel or aircraft until they are,

• Reported, entered, and delivered to the owners.

• When there, the owners, or agent of the vessel or aircraft

• undertake to enter the goods within 48 hours of delivery;

• Pay duty due on them.

• Have arrived by the same or other vessel or aircraft,

• Landed at another port and have arrived by same or other vessel

These must be carried out by both the persons concerned with

Customs has responsibility to enforce these formalities

This is regardless of the mode of transport, until they are

Be simple with minimum inconvenience to international trade.

Formalities concerning assessment, collection and payment of

Goods shall not be unloaded or removed from a vessel or

Goods shall not be unloaded or removed from a vessel or

Goods entered in accordance to subsection (1) and not

Perfect entry to be made within a prescribed period.

Taxes secured by cash deposit or bond security.

b)to perform any act, refuses or fails to do so, commits an

Acts of Partner States and of the Community relating to Customs,

relevant provisions of the Treaty,

Protocol, regulations and directives made by the Council

relevant principles of international law;

The information can be summarized as information about

Bona fide personal baggage of such crew and passengers;

This includes dutiable goods on which the full duties due

b)goods, includes any person (other than an officer acting in