Customs Act

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2002

Customs & Excise Act

Cap.472

LAWS OF KENYA The Customs and Excise Act CHAPTER 472 First Booklet This booklet contains the Act and subsidiary legislation made there under, or a note thereof, but excludes the First, Second, Third, Fourth and Fifth Schedules to the Act which set out the rates of import duty, suspended duty, export duty and excise duty and, in the case of the Third Schedule, exemptions from duty. These Schedules are published in a separate booklet. (Revised Edition 2000 (1996)) *See section 235 (1) of the 1980 edition of this chapter. The provisions there set out have not been reproduced in this edition as they have become spent. The Acts referred to are the Customs Tariff Act (Cap. 472 (1972)), the Excise Tariff Act (Cap. 474 (1967)), the Customs Dumping and Subsidies) Act (Cap. 473 (1962)), the Customs and Excise Department Act, 1977 (No. 8 of 1977) the Export Duty Act, 1977 (No. 10 of 1977), the Local Industries (Refund of Customs Duties) Act (Cap. 481 (1967)) and s. 11 of the Treaty for East African Co-operation Act (Cap. 4).

2002

Customs & Excise Act

Cap.472

CHAPTER 472 THE CUSTOMS AND EXCISE ACT Section ARRANGEMENT OF SECTIONS

PART I—PRELIMINARY 1. Short title. 2. lnterpretation. PART II—ADMINISTRATION 3. Provisions relating to staff. 4. Customs seal and flag. 5. Officer to have powers of police officer. 6. Hours of attendance. 7. Offences by or in relation to officers. 8. Disclosure and exchange of information. 9. Appointment and fixing of limits of ports, customs areas, etc. 10. Accommodation on wharves. 11. Offences in respect of customs areas, etc. 12. Customs control of goods. 13. Liability for loss, etc., through negligence of officer. PART III—IMPORTATION Prohibited and restricted imports 14. Prohibited and restricted goods. 15. Power to prohibit, etc., imports. 16. Exemption of goods in transit, etc. 17. Procedure on arrival. 18. Place of mooring, etc. 19. Restriction on boarding vessels before proper officer. 20. Report of aircraft and vessels. 21. Master to answer questions, etc. 22. Goods in transit shed, etc., deemed in aircraft or vessel. 23. Goods reported to be unloaded. 24. Master of wreck, etc., to report.

2002

Customs & Excise Act

Cap.472

25. Arrival overland. Unloading, Removal, Entry, Examination and Delivery of Cargo 26. Unloading, etc. 27. Entry of cargo. 28. Surplus stores may be entered. 29. Provisions relating to mail, personal baggage, etc. 30. Entry in absence of documents. 31. Provisions relating to goods liable to ad valorem duty. 32. Delivery from customs area in special circumstances. 33. Re-packing, etc., in customs area, etc. Provisions Relating to Customs Warehouse 34. Goods deposited in a customs warehouse may be sold, etc. 35. Goods deemed to be in a customs warehouse. PART IV—WAREHOUSING OF GOODS Provisions Relating to Bonded Warehouses 36. Dutiable goods may be warehoused. 37. Procedure on warehousing. 38. Removal to warehouse of goods entered therefor. 39. Entry of warehoused goods. 40. Operations in a warehouse. 41. Re-gauging and re-valuation. 42. Delivery from warehouse in special circumstances. 43. Removal to another warehouse or bonded factory. 44. Warehoused goods may be delivered as stores. 45. Abandonment, etc., of warehoused goods. 46. Period of warehousing of goods. 47. Examination of warehoused goods on delivery. 48. Access to warehouse. 49. Removal of goods after entry for home use, etc. 50. Penalty for unlawfully taking, etc., warehoused goods. 51. Commissioner may license warehouses. 52. Procedure on revocation or expiry of licence. 53. Warehouse keeper to provide facilities. 54. Stowage and storage of goods in bonded warehouse. 55. Removal of goods from private to general warehouse. 56. Warehouse keeper to produce goods deposited.

2002

Customs & Excise Act

Cap.472

Provisions Relating to Government Warehouses 57. Goods in Government warehouse liable to rent, etc. 58. Removal, etc., of goods in...
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