Customs Act, 2015 (Act 891)

ARRANGEMENT OF SECTIONS

Imposition of rate of duty and tax

1. Imposition of rate of duty and tax on goods

Exemptions

2. Exempt duties and taxes

Customs controls

3. Risk management

4. Designation of customs-controlled area

5. Activities in customs-controlled area

6. Release of goods

7. Post-clearance audit

8. Authorised Economic Operators

9. Record keeping

10. Customs Laboratory

Customs information

11. Provision of information

12. Customs advance ruling

13. Objection

14. Documents to be submitted

Arrival and departure of conveyance

15. Meaning of master

16. Arrival of conveyance

17. Report to be made on arrival of conveyance

18. Failure to make report or account for package reported

19. Duties of a master

20. Breaking of bulk

21. Mooring and unloading

22. Liability of goods other than cargo subject to forfeiture

23. Penalties and charges

24. Aircraft and ship stores

25. Departure of conveyance

26. Goods on board a conveyance

27. Goods for export or use as stores

28. Loading of goods other than cargo or stores

29. Loading and exportation of bonded goods

30. Entry outward and clearance

Coasting trade

31. Coasting aircraft or ship

32. Permission required for coasting

33. Ships engaged in coasting trade to display name

34. Deviation from flight or voyage

35. Publication in the Gazette

36. Restrictions on dealing with coastwise cargo

37. Prohibited and restricted goods

38. Carriage of passengers

39. Master to deliver account on cargo before departure

40. Master to deliver transire on arrival

41. Forfeiture of goods unlawfully loaded or unloaded

42. Commissioner-General may vary procedure

Licensing

43. Customs house agent

44. Agent to produce authority

45. Bonded carrier

46. Licensing and operation of customs-controlled area

47. Warehouse

Entry of goods

48. Time of entry

49. Declaration

50. Pre-entry

51. Missing or incomplete documents

52. Uncleared goods

53. Deposit of goods in State warehouse

54. Entry of goods by owner of ship or aircraft

Importation of motor vehicle

55. Motor vehicle tax

56. Duties of motor vehicle licensing authority

57. Importation of motor vehicle

58. Prohibited motor vehicle

59. Forfeiture of overstayed motor vehicle

60. Valuation of used motor vehicle

61. Local dealer to furnish details of the manufacturer

Express and postal shipment

62. Application of Act 649

63. Procedure for express shipment

64. Procedure for postal shipment

65. Detention and examination of express and postal shipment

Classification, valuation and country of origin

66. Classification of customs tariffs

67. Customs valuation

68. Where customs value cannot be determined

69. Rate of exchange

70. Country of origin

Assessment of duties

71. Liability for duty

72. Calculation of duty

73. Payment of duty

General customs procedures

74. Home use

75. Temporary admission

76. Inward processing

77. Re-importation in same state

78. Re-importation after outward processing

79. Private bonded warehouse

80. Records to be kept in bonded warehouse

81. Goods not duly removed

82. Unlawful access

83. Unauthorised removal of goods

84. Destruction and stealing of goods

85. Removal from transit shed or from one warehouse to another

86. Delivery in special circumstances

87. Stowing of goods

88. Entry of warehoused goods

89. Re-exportation of commercial goods

90. Delivery of stores

91. Duty to be paid

92. Re-warehousing

93. Auctioned goods

94. Free zone

95. Transit

96. Transhipment

97. Exports

Folded woven goods

98. Prohibited sale

99. Prohibited imports

100. Penalty for breach of sections 98 and 99

101. Power to demand invoices and inspect packages

102. Warranty by vendor

103. Application

Refund, abatement, drawback and removal article

104. Refund and remission

105. Abatement of duty

106. Drawback

107. Removal articles

Security

108. Forms of security

109. Surety

110. Release and cancellation of guarantee

111. Validity of bond

Powers, privileges and immunities of an officer

112. Officer to have powers of police

113. Power to search persons

114. Restriction on search of persons

115. Power of arrest of a person and detention of goods

116. Power to patrol freely

117. Power to search premises

118. Power to stop conveyance

119. Power to board conveyance

120. Power to seize abandoned conveyance

Offences and penalties

121. Penalties

122. Goods used contrary to authorised purpose

123. Falsification, alteration and forgery

124. Seizure and forfeiture

125. Claims for seized goods

126. Disposal of goods

127. Prohibitions

128. Shooting at a conveyance

129. Shooting at an officer

130. Offender going armed

131. Obstruction of an officer

132. Interfering with customs gear or goods found at sea

133. Impersonation of an officer

134. Assembling to run goods

135. Ship forfeited for offence during chase

136. Vehicle forfeited for offence during chase

137. Un-customed or prohibited goods offered for sale

138. Concealment of goods

139. Bribes

140. Civil proceedings

141. Liability of officer

142. Procedure in small value cases

143. Criminal proceedings

144. Service of summons

145. Civil proceedings to have priority

146. Construction of provisions and procedures

147. Prosecution by an officer

148. Burden of proof

149. Certificate of forfeiture

Miscellaneous provisions

150. Regulations

151. Interpretation

152. Repeal and savings

153. Transitional provisions

SCHEDULE

PURPOSE

AN ACT to provide for the imposition, collection and accounting of customs duty, tax and for related matters.