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. 5. 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. 9. 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. 3. 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 Government warehouse. PART IV A- PROVISIONS RELATING TO MANUFACTURE UNDER BOND 58A. Licensing of bonded factories. 58B. Entry of Premises as bonded factories. 58C. Revocation of Licence, etc. 58D. Entry of Plant Machinery, etc. or expectation or for home use. 58E. Manufacturer to provide facilities. 58F. Receipt and storage of raw materials and manufactured goods. 58G. Provisions relating to stock registers. 58H. Manner of dealing with deficiencies and excesses in stock rooms. 58R. Importation of equipment, machinery, raw materials etc. 58J. Provisions relating to goods in bonded factory. 58K. Delivery from bonded factory in special circumstances. 5BL. Goods from bonded factory may be entered for home use. PART V—EXPORTATION 59. Prohibited and restricted goods. 60. Power to prohibit, etc. , exports. 61. Exemption of good in transit, etc. 62.
Entry outwards of aircraft or vessel. 63. Entry of cargo for export. 64. Loading, etc. 65. Provisions relating to personal baggage, etc. 66. Goods for export not to be discharged in Kenya. 67. Provisions relating to export of certain goods. 68. Stores for aircraft and vessels. 69. Short-shipment of non-bonded goods. 70. Export goods stored at risk of owner. 71. Goods liable to export duty. Transit and Transhipment Goods 72. Goods in transit or for transhipment. 2002 Customs & Excise Act Cap. 472 PART VI–IMPORTATION AND EXPORTATION BY POST 73. Application of Act to postal articles. 74. Time of entry of postal articles.
PART VII– DEPARTURE AND CLEARANCE OF AIRCRAFT, VESSELS, AND DEPARTURE OVERLAND Departure and Clearance of Aircraft and Vessels 75. Clearance required for departure to foreign port. 76. Grant of clearance. 77. Clearance to be produced. 78. Deficiency or surplus in cage or stores. 79. Aircraft or vessels to bring to at boarding station. Departure Overland 80. Departure overland. PART VII– CARRIAGE OF GOODS COASTWISE 81. Meaning of carriage coastwise. 82. Carriage coastwise in aircraft or vessel from foreign port. 83. Loading, etc. , of coastwise cargo. 84. Transire required for departure coastwise. 85.
Transire to be delivered on arrival. 86. Power of Commissioner to vary procedure. 87. Entry outwards of aircraft, etc. , carrying goods coastwise. 88. Coasting vessel, etc. , not to deviate from voyage. 89. Examination of coasting aircraft, coasting vessel and goods. PART IX–MANUFACTURE OF EXCISABLE GOODS 90. Licence required to manufacture excisable goods. 91. Application for and grant of licence. 92. Transfer of licence. 93. Power to revoke, etc. , licence. 94. Effect of revocation, etc. , of licence. 95. Provision of facilities for excise control. 96. License to keep books, etc. 2002 Customs & Excise Act
Cap. 472 Entry of Premises and Plants 97. Manufacturers’ entry. 98. Rooms and plant to be marked. Provisions Relating to the Manufacture of Spirit 99. Power of Commissioner to direct that Act and regulations shall not apply. 100. Distiller’s and rectifier’s warehouse. I01. Restriction on delivery of immature spirits. 109. Restriction on carrying on of other trades by distiller, rectifier or denaturer. 103. Keeping or use of still otherwise than by distiller or rectifier prohibited. 104. Deposit of rectified or compounded spirits in bonded warehouses. 105. Penalty for excess or deficiency in stocks of spirits. 06. Denaturing of spirits 107. Application of Part IX and sections 97 and 98 to the denaturing of spirits. Provisions Relating to Manufacture of Excisable Goods Other than Spirits 108. Storage of excisable goods after manufacture. 109. Provisions relating to stock book and returns. 110. Deficiency or excess in stock of licensee. 111. Provisions relating to manufacture of tobacco 112. Provisions relating to brewing book. 113. Notice of brewing may be required. 114. Provisions relating to brewing. 115. Provisions relating to false declaration of original gravity of beer. 116. Liability of beer to excise duty.
PART XI–DUTIES General Provisions 117. Imposition, rates, etc. , of duty. 118. Arrangements for bilateral relief of duty. 119. Variation of rates of duty. 120. Effect of alteration of duty on contract for sale. 121. Effect of obligation to pay duty. 122. Recovery of duty. 123. Effect of alteration in classification of goods. 124. Time of entry for home use determines rates of duty. 125. Imposition of dumping duty. 126. Dumping and subsidy defined. 2002 Customs & Excise Act Cap. 472 ! l27. Determination of value of imported goods. 127A. Determination of goods for export. 128B. Appraisal of Value of imported goods etc. 27C. Value of goods for excise duty purposes. ” # $ 128. Adjustment for fractions of a shilling. 129. Duty computed on gross weight of package in certain easer. 130. Duty computed on reputed quantity in certain cases. 131. Commissioner may fix litre equivalent of other liquid measurement. 132. Allowance for tare. 133. Duty on package in certain cases. Computation and Payment of Excise Duty on Spirits 134. Time of delivery determines rate of excise duty. 135. Duty on spirits–attenuation charge. 136. Ascertainment of strength, weight, and volume of spirits. # % 137. Time of delivery determines rate of excise duty, etc. 138. Power of Minister to remit duties. 139. Remission of excise duty. 140. Exemption from certain duties of goods remaining on board. 141. Exemption from duty on goods entered for exportation, 141. Exemption from certain duties of goods entered for exportation, etc. 142. Exemption from certain duties of certain re-imports. 143. Exemption from certain duties of temporary imports. 144. Remission of certain duties on lost or destroyed goods. ! ! # & 145. Refund of certain duties to privileged institutions and personnel, etc. 146. Refund of certain duties on pillaged, etc. , goods and of duty paid in error. 47. Refund of certain duties on returned or destroyed goods. 148. Rebate of certain duties on damaged goods. 149. Rebate of excise duty. 150. Repealed by 8 of 1991 s. 24. 151. Drawback of certain duties on exportation. 152. Duties to apply proportionately for refund, rebate, etc. 2002 Customs & Excise Act Cap. 472 153. Refund of excise duty on compounded spirits in bonded warehouses. Miscellaneous Provisions 154. Derelict goods, etc. , liable to duty. 155. Goods imported duty free liable to certain duties on disposal. 156. Excisable goods granted remission, etc. , liable to duty on disposal. 57. Excisable goods liable to duty on re-importation. 158. Short levy or erroneous refund. 158A. Duties not to be abated on conviction. 158B. Commissioner may refrain from collecting duty in certain cases. 159. Disputes. PART XII–PROVISIONS RELATING TO SECURITIES 160. Commissioner may require security. 161. General provisions relating to giving of security. 162. Provisions relating to sureties. 163. Enforcement of bond. PART XIII–CUSTOMS AND EXCISE AGENT 164. Authority of agents. 165. Liability of duly authorized agent. 166. Liability of owner for acts of duly authorized agent. 166A.
Agents appointed by the Commissioner. PART XIV–PREVENTION OF SMUGGLING AND EVASION Powers of Officers 167. Power to require vessels, etc. , to bring to. 168. Power to require vessels, etc. , to depart. 169. Power to patrol freely and moor vessels, etc. 170. Power to board vessels, etc. , and search. 171. Persons entering or leaving Kenya to answer questions concerning baggage. 172. Power to search persons. 173. Power of arrest. 174. Power to search premises. 175. Power to seal, etc. , buildings, etc. 176. Search warrants. 177. Power to require production of books, etc. 178. Power to cap for aid. 2002
Customs & Excise Act Cap. 472 179. Assembling to contravene provisions of Act. 180. Offences with violence, etc. 181. Attempts to commit offences. 182. Offence to warn offender. 183. Offence to assume character of officer. 184. Master of vessel, etc. , used for smuggling or evasion guilty of offence. 185. Offences in respect of prohibited, restricted and uncustomed goods. 186. Offence to import or export concealed goods. 187. Offence to make or use false documents. 188. Offence to refuse to produce documents, etc. 189. Offence to use false measures. 190. Offence to interfere with customs property. 91. Offences in connection with excisable goods. 192. Uncustomed goods found to be reported. 193. Goods offered on pretence of being smuggled. 194. Aiders, abettors, etc. PART XV–PENALTIES, FOREFEITURES AND SEIZURES 195. General penalty. 196. Goods liable to forfeiture. 197. Vessels, etc. , liable to forfeiture. 198. Provisions relating to goods liable to forfeiture. 199. Power to seize goods liable to forfeiture, etc. 200. Procedure on seizure. 201. Effect of conviction, etc. , on things liable to forfeiture. 202. Procedure after notice of claim. 203. Provisions relating to condemnation. 204.
Restoration of seizures. PART XVI–LEGAL PROCEEDINGS 205. Proceedings triable in subordinate court of first class. 206. Actions by or against the Commissioner. 207. Limitation of proceedings. 208. Provisions relating to proof, etc. , in proceedings. 209. Provisions relating to penalties for offences. 210. Place of trial. 211. Protection of witnesses. 212. Reasonable grounds a defence in any action against officer. 2002 Customs & Excise Act Cap. 472 213. Power of officer to prosecute. PART XVII –SETTLEMENT OF CASES BY THE COMMISSIONER 214. Power of Commissioner to compound offence by agreement first class.
PART XVIII –MISCELLANEOUS 215. Attendance of master before Commissioner. 216. Provisions relating to prescribed forms. 217. Provisions relating to all documents. 218. Production of documents. 219. Power to require information from importers dumping. 220. Provisions relating to declarations and signatures 221. Receipts for payment on entry. 222. Service of notices, etc. 223. Provisions relating to loading, etc. , of goods. 224. Proper officer may take or allow samples to be taken. 225. Recovery of duty by distress. 225A. Penalty for late payment. 225B. Security on property for unpaid duty, etc. 26. Rewards. 227. Auctioneers legislation not to apply to sales. 228. Licensing of aircraft, vessels and vehicles conveying subject to customs control. 229. Application of Act to importation, etc. , overland. 230. Provisions relating to commissioned vessels. 231. Excise licensee to furnish annual audit certificate. 232. Application of air legislation. 233. Power of Commissioner in special cases. 234. Regulations. 235. Saving. SCHEDULES Import Duties. Suspended Duties. Exemption from Import Duty, Suspended Duty and Dumping Duty. FOURTH SCHEDULE Export Duties. FIFTH SCHEDULE Excise Duties.
The first five Schedules are included in a separate booklet SIXTH SCHEDULE Form Of Warrant of Distress. FIRST SCHEDULE SECOND SCHEDULE THIRD SCHEDULE 2002 Customs & Excise Act Cap. 472 SEVENTH SCHEDULE EIGHTH SCHEDULE NINTH SCHEDULE TENTH SCHEDULE Value of Imported Goods. Prohibited and Restricted Goods. Privileged International Organizations and Personnel. Declaration by Officer 2002 Customs & Excise Act Cap. 472 10 of 1978, 13 of 1978, 06 of 1979, 13 of 1979, 10 of 1980, 06 of 1981, 14 of 1982, 08 of 1983, 13 of 1984, 08 of 1985, 10 of 1986, 07 of 1988, 08 of 1989, 10 of 1990, 08 of 1991, 09 of 1992, 04 of 1993, 06 of 1994.
Short title. Interpretation. 13 of 1979, s. 2, 10 of 1980, s. 2, 10 of 1988, s. 2, 08 of 1989, s. 2, 08 of 1991, s. 2, 09 of 1992, s. 2, 04 of 1993, s. 2, 13 of 1993, s. 2, 05 of 1994, s. 2, 06 of 1994, s. 2, 08 of 1997, s. 2, 04 of 1999, s. 2, CHAPTER 472 THE CUSTOMS AND EXCISE ACT Commencement: 13th October, 1978 An Act of Parliament to provide for the management and administration of the customs, for the assessment, charge and collection of customs and excise duties and for matters relating thereto and connected therewith PART I—PRELIMINARY 1. This Act may be cited as the Customs and Excise Act. 2. 1) In this Act, except where title context otherwise requires”agent” in relation to an aircraft, Vessel or vehicle includes a person who notifies the proper officer in writing that he intends to act as the agent and who, or on whose behalf a person authorized by him, signs any document required or authorized by this Act to be signed by an agent: Provided that the owner of an aircraft, vessel or vehicle, if resident or represented in Kenya, shall either himself or through his representative be deemed to be the agent for all the purposes of this Act if no agent is appointed; “aircraft” includes every description of craft used in aerial navigation; “approved” means approved by the Commissioner; “approved place of loading” and “approved place of unloading” mean a quay, jetty, wharf or other place, including any part of a port or customs airport, appointed by the Commissioner by notice in accordance with section 9 to be a place where goods may be loaded or unloaded; “beer” includes ale, porter and any other description of beer and any liquor including beer substitute, which is produced as a result of the alcoholic fermentation of an extract derived from barley malt, a cereal grain, starch or saccharine matter and hops or hops substitute, in portable water with other 2002 Customs & Excise Act Cap. 472 substitute ingredients and which contains more than two per centum of proof spirit but does not include Cap 122 F. A 1998 a) traditional intoxicating liquor as defined in the Traditional Liquor Act: or (b) any kind of beer which the Minister may by order exclude from the provisions of this Act; “boarding station” means a place appointed by the Commissioner by notice in the Gazette to be a place for aircraft or vessels arriving at or departing from a port or place to bring to for the boarding by or the disembarkation of officers; “bonded factory” means the premises licensed by the Commissioner for the manufacture of goods for export under bond: “bonded warehouse” means a warehouse licensed by the Commissioner under section 51 for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused and includes a duty free shop; “brewer” means the holder of a valid licence to brew beer under section 91: No. 4 of 1999 buying commission” means fees paid or payable by an importer to his agent for the services of representing the importer in the purchase of the goods being appraised; “by authority” means by the authority of the Commissioner or of any officer doing his duty in the matter in relation to which the expression is used; “cargo” includes all goods imported, exported or carried coastwise in an aircraft, vessel or vehicle other than goods which are required as stores for consumption or use by or for that aircraft, vessel or vehicle, it’s crew and passengers, and the bona fide personal baggage of the crew and passengers; “carriage coastwise” has the meaning assigned to it by section 81; “cigar” means a cigar, cheroot or cigarillo prepared from tobacco; “cigarette” means a cigarette prepared from tobacco and includes any form of tip and the paper thereof; 2002 Customs & Excise Act Cap. 472 Commissioner” means the person appointed under section 3 and for the time being having charge of the Customs and Excise Department; “compounded spirits” means spirits which have been distinctly altered in character by re-distillation with, or by the addition of, flavouring matter or other materials or ingredients; and “to compound” means to prepare compounded spirits; “computed value” in relation to any goods, means the value of such goods determined in accordance with Method 5 set out in the Seventh Schedule; ‘“concessional loan” means a loan with at least twenty-five per cent grant element “country of export”, in relation to any goods, means the country from which such goods are shipped to Kenya; “country of importation” means any country or Customs territory into which goods are imported; “customs” or “the customs” means the Customs and Excise Department “customs airport” means an airport appointed by the Commissioner by notice in accordance with section 9 to be an airport for the purposes of this Act; “Customs area” means a place appointed by the Commissioner by notice in accordance with section 9 for the deposit of goods subject to customs control; “Customs and excise revenue” means amount collectable by the customs in accordance with the provisions of this Act; “Customs control” means any measures taken by the Commissioner in relation to the goods specified in section 12 to ensure compliance with the provisions of this Act; “customs warehouse” means a place approved by the Commissioner for the deposit of unentered, unexamined, detained or seized goods for the security thereof or pending payment of the duties due thereon: 2002 Customs & Excise Act Cap. 472 denaturer” means a person holding a licence under section 91 to denature spirits; and “to denature” means to render unfit for human consumption; “dissolving” means a dissolving of materials for making a priming or colouring solution; “distiller” means a person holding a licence to manufacture spirits under section 91 by distillation of a fermented liquor or by any other process; and “distillery” means his factory; “distillation period” means the period prescribed by regulations for the purpose of taking account of feints and spirits produced, “distiller’s warehouse” means a place of security provided by a distiller and approved by the Commissioner under section 100; “domestic”, in relation to an article, means an article normally used in the household; “drawback” means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback: “dumping duty” means a duty imposed by an order made under section 125; “dutiable goods” means goods chargeable with duty under this Act; “duty” includes excise duty, import duty, export duty, levy, cess, imposition, tax or surtax imposed on goods under this Act; “duty free shop” means a room or premises situated in a port and licensed by the Commissioner for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused for use as ship stores or for sale to passengers departing to places outside Kenya. “excisable goods” means goods manufactured in Kenya or imported into Kenya on which an excise duty is imposed under this Act; “excisable value“ means ex-factory selling price or the valve determined in accordance with section 127C; 2002 Customs & Excise Act Cap. 472 “excise duty“ means a duty of excise imposed on goods manufactured in Kenya or imported into Kenya and specified in the fifth schedule; “ex-factory selling price” means the price at which goods are sold from a factory exclusive of value added tax and excise duty. export” means to take or cause to be taken out of Kenya; “factory” means any premises on which a person is licensed to(a) manufacture and store excisable goods; (b) use excisable goods in other manufactures; “feints” means spirits conveyed into a receiver in a distillery entered under this Act as a feints receiver; “foreign port” means a place beyond the boundaries of Kenya; “ generally accepted accounting principles” means the broad guidelines or detailed procedures of accounting for the time being generally accepted in a country; “goods” includes all kinds of articles, wares, merchandise and livestock, and, where any such goods are sold under this Act. he proceeds of sale; “goods of the same class or kind” means goods which fall within a range of goods produced by a particular industry or industrial sector and includes identical or similar goods ; “goods under drawback” means goods in relation to which a claim for drawback has been or is to be made under section 151; “Government warehouse” means a place provided by the Government for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused; “gravity” in relation to a liquid means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed as at 15. 55 degrees centigrade; and where the gravity of a liquid is expressed as a number of degrees that number shall be such ratio multiplied by one thousand; 2002 Customs & Excise Act Cap. 472 identical goods” means goods which(i) are the same in all respects, including physical characteristics, quality, and reputation with the goods being appraised, minor differences in appearance notwithstanding; (ii) are produced in the same country as the goods being appraised; and (iii) were produced by and on behalf of the person by or on behalf of whom the goods appraised were produced; but do not include imported goods where engineering, development work, design work, plans or sketches undertaken in Kenya were supplied ,directly or indirectly, by the purchaser of those goods free of charge or at a reduced cost for use in the production and sale for the export of those goods. “import” means to bring or cause to be brought into Kenya from a foreign country; “import duty” means duty imposed on goods imported into Kenya and specified in the First Schedule; “industrial”, in relation to an article, means that the article has been shown to the satisfaction of the Commissioner to be made for use solely or principally as industrial apparatus, plant or machinery, or as a specialized part thereof; “licence” means a valid licence issued under this Act; “low wines” means spirits of the first extraction conveyed into a receiver in a distillery entered under this Act as a low wines receiver; “manufacture” includes(a) the production of excisable goods; (b) any intermediate or uncompleted process in the production of excisable goods; (c) the distilling, rectifying, compounding or denaturing of spirits; (d) the production of goods for export under bond; “manufactured tobacco” means tobacco made up(a) ready for smoking in a pipe, other than tobacco made up by the grower without the use of machinery; 2002 Customs & Excise Act Cap. 472 b) ready for use in the making of cigarettes or cigars; or (c) in the form of cake, plug, roll or stick; “manufacture under bond” means the production of goods under a licence issued under section 58A; “master” includes a person for the time being having or taking charge or command of an aircraft or vessel; “materials” means goods from which excisable goods are capable of being manufactured and any residue from a process of manufacture; “methylated spirits” means spirits denatured in accordance with a formula prescribed by regulations for methylated spirits: “name” includes the registered mark of an aircraft, vessel or vehicle; “night” means the period between six o’clock in the afternoon of any day and six o’clock in the forenoon of the following day: “officer” includes any person, other than a labourer, employed in the service of the customs or for the time being performing duties in relation to the customs; “official aid funded project” means a project funded by means of a grant or concessional loan in accordance with an agreement between the Government and any foreign government, agency, institution, foundation, organization or any other aid agency; “opaque beer” means a portable beer liquor derived from fermentation of a mash of cereal grain or vegetable or vegetable or grain or vegetable products with or without addition of sucrose or honey and which contains not less than two and a half per centum of absolute alcohol by volume; “original gravity”, in relation to a liquid, means its gravity before fermentation; “owner” in respect of any goods. aircraft, vessel, vehicle, plant or other thing, includes a person (other than an officer acting in his official capacity) being or holding himself out to be the owner, manufacturer, licensee, importer, exporter, consignee, agent, or the person in possession 2002 Customs & Excise Act Cap. 472 of, or beneficially interested in, or having control of, or power of disposition over, the goods, aircraft, vessel, vehicle, plant or other thing; “package” includes every means by which goods for conveyance may be cased, covered, enclosed, contained or packed: “plant” includes utensils, appliances and fittings; presses, machinery, mills, implements, point of sale” in respect of excisable goods manufactured in Kenya means the point of delivery of the goods from the excise stockroom of a licencee; “Port” means a place, whether on the coast or elsewhere, appointed by the Commissioner by notice in accordance with section 9, subject to any limitations specified in the notice, to be a port for the purpose of this Act; and, in relation to aircraft, a port means a customs airport; “postal article” includes any letter, postcard, newspaper, book, document, pamphlet, pattern, sample packet, small packet, parcel, package or other article whatsoever in course of transmission by post; “Post Office” means the Kenya Posts and Telecommunications Corporation; “premises” includes any building, house, room or place; “Price actually paid or payable” means the total payments made or to be made by a buyer to or for the benefit of a seller of imported goods which are the subject of a customs valuation; “prohibited goods” means goods the importation, exportation, or carriage coastwise of which is prohibited under the provisions of this Act or any other written law; “proper officer” means an officer whose right or duty it is to require the performance of, or to perform, the act referred to; “rebate” means a reduction or diminishment of charge for duty; “rectifier” means a person holding a licence to rectify spirits under section 91; and “to rectify” means to redistill spirits removed from a spirits receiver for the purpose of purifying or adding flavour; 2002 Customs & Excise Act Cap. 472 rectifier’s warehouse” means a place of security provided by a rectifierand approved by the Commissioner under section 100: “refinery” means a bonded warehouse licensed by the Commissioner for the treatment of oils; “refund” means the return or repayment of duties already collected; “regulations” includes rules and any subsidiary legislation made under this Act; “remission” means the waiver of duty or refrainment from exacting of duty; “restricted goods” means goods the importation, exportation or carriage coastwise of which is prohibited, save in accordance with conditions regulating it, and goods the importation, exportation or carriage coastwise of which is in any way regulated by or under this Act or any other written law; “similar goods” means goods which have similar (a) characteristics; (b) components (c) quality and reputation which make them commercially interchangeable in the performance of functions “smuggling” means the importation, exportation or carriage coastwise, or the removal from or into Kenya of goods with intent to defraud the customs, or to evade any prohibition of, restriction on regulation or condition as to, importation, exportation, carriage coastwise or removal, of goods; “specially denatured spirits” means spirits denatured in accordance with a formula prescribed by regulations for specially denatured spirits; “spirits” means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits, but does not include denatured spirits. “still” includes any part of a still; 2002 Customs & Excise Act Cap. 472 sufferance wharf” means a place, other than an approved place of loading or unloading, at which the Commissioner may, subject to such conditions as he may either generally or in any particular case impose, allow goods to be loaded or unloaded; “sufficient information” in relation to the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment; “sugar”, for the purpose of the Fifth Schedule, means sugar of any description, finished or unfinished, and any product of any sugar manufacturing operation containing saccharine matter, but does not include glucose, jaggery, molasses, sugar candy or exhausted sugarcane pulp, nor does it include brown sugar made by a person, and in plant and in premises, approved by the Minister, in the manufacture of which neither a vacuum pan nor a vacuum evaporator has been employed; “suspended duty” means a duty specified in the Second Schedule: “tariff description” means the description of goods in the third column of the First Schedule; “the price paid or payable”, in relation to the sale of goods for export to Kenya, means the aggregate of all payments made or to be made, directly or indirectly, by the purchaser to or for the benefit of the vendor “tobacco licensee” means a person licensed to manufacture tobacco, cigarettes and cigars: “tonne” means a metric tonne of 1,000 kilograms. “tons register” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act, or in the case of a ship which is not registered under that Act, ascertained as if it were so registered; “transaction value ”means the price paid or payable for imported goods, as determined in accordance with the Seventh Schedule “transhipment” means the movement, either directly or indirectly, of goods from an aircraft, vessel or vehicle arriving in Kenya from a foreign place, to 2002 Customs & Excise Act Cap. 472 n aircraft, vessel or vehicle departing to a foreign destination; “transit” means the movement of goods imported from a foreign place through Kenya to a foreign destination; “transit shed” means a building appointed by the Commissioner by notice in accordance with section 9 for the deposit of goods subject to customs control; “tribunal” means the Appeals Tribunal established under section127E “uncustomed goods” includes dutiable goods on which the full duties due have not been paid, and any goods, whether dutiable or not, which are imported, exported, carried coastwise or in any way dealt with contrary to the provisions of this Act, “utensil” includes a container, tank, storage bin, receptacle or vat; “variable import duty” means import duty imposed on goods imported into Kenya and specified in the Eleventh Schedule; “vehicle” includes every description of conveyance for the transport by land of human beings or goods: “vessel” includes every description of conveyance for the transport by water of human beings or goods; “voyage” includes flight by aircraft; “warehoused” means deposited in a Government or bonded warehouse with the authority of the person in charge of the warehouse; “warehouse keeper” means the holder of a licence granted in respect of a bonded warehouse; “wash” means the fermented liquor from which spirits are produced by distillation; “wharf owner” includes an owner or occupier of an approved place of loading or unloading or of a sufferance wharf; 2002 Customs & Excise Act Cap. 472 “wine” means a liquor of a strength not exceeding 50 degrees of proof which is made from fruit and sugar or from fruit and sugar mixed with any other material and which has undergone a process of fermentation and includes mead. “worts” means the liquid obtained by dissolving sugar or molasses in water or by extracting the soluble portion of malt or orn in the process of brewing and any primary or colouring solution. (2) For the purposes of this Act(a) goods shall be deemed to be entered when the entry, made and signed by the owner in the prescribed manner, is accepted and signed by the proper officer and when any duty due or deposit required under this Act in respect of the goods has been paid or security has been given for compliance with this Act; (b) goods shall be deemed to be entered for home use when they have been declared for in Kenya, other than temporary use, and the provisions of paragraph (a) have been fulfilled; (c) the time of importation of goods shall be deemed to be the time at which the goods come within the boundaries of Kenya. d) the time of exportation of goods shall be deemed to be(i) the time at which the carrying aircraft or vessel departs from its final position, anchorage or berth at the port or place within Kenya at which the goods are shipped for exportation; (ii) in the case of goods exported overland, the time at which the goods pass across the boundaries of Kenya; (e) where an aircraft, vessel or vehicle arrives within Kenya from a foreign port or place, then, in relation to each port or place within Kenya at which it may arrive, it shall be deemed to have arrived from a foreign port or place; (f) where an aircraft; vessel or vehicle proposes to depart from Kenya to a foreign port place, then, in relation to each port or place within Kenya from which it may depart, it shall be deemed to be departing therefrom to a foreign port or place; (g) a reference to Kenya, shall be deemed to include a reference to an installation within the meaning of the Continental Shelf Act, whether or not situated within the territorial waters. (h) a reference to producing goods shall include a reference to growing or manufacturing goods and to the application of any process in the course of producing goods; 2002 Customs & Excise Act Cap. 472 (i) every act, matter or thing required or authorized by this Act to be done or performed by, with, to or before the Commissioner shall be deemed to be o done or performed if done or performed by, with, to or before an officer appointed by the Commissioner for that purpose; (j) every person employed on a duty or service relating to the customs by order, or with the concurrence, of the Commissioner shall be deemed to be the proper officer for that duty or service; and every act required by law at any time to be done by, with, to or before a particular officer nominated for that purpose shall be deemed to be so done if done by, with, to or before any person appointed by the Commissioner to act for that particular officer; (k) Customs warehouse rent payable in respect of goods deposited in a Customs warehouse shall be deemed to be duty; (l) Over and above the import duties chargeable in accordance with the First Schedule – (i) an additional duty of twenty per centum shall be payable in respect of a used motor vehicles ( excluding agricultural tractors of Tariff Numbers 8701. 10. 00, 8701. 30. 00 and 8701. 90. 00) which are imported: Provided that where the vehicle (excluding a motorcycle) has been used for a period exceeding ten years the additional duty shall be twenty per centum or thirty thousand shillings, whichever is the higher, (ii) an additional duty of two and a half per centum ad valorem or five per centum of the specific rate specified in the Schedule, shall be payable in respect of all goods entered for home use from an export processing zone as the Minister may, by notice in the Gazette, specify. m) Radios and radio-cassette players or recorders shall be deemed to be unassembled when imported in Completely KnockedDown form and where, inter alia(i) the diodes, resistors, transistors and similar components are unmounted; (ii) the printed circuit boards are unmounted; (iii) the speaker or speakers are unmounted (iv) the knobs are unmounted; (v) the casings are unassembled; and (vi) the aerial is unmounted. where parts for the assembly of motor vehicles in a bonded 2002 Customs & Excise Act Cap. 472 warehouse are imported separately by an approved motor vehicle assembler, the rate of duty applicable shall, notwithstanding any other provision of this Act, be that applicable to unassembled motor vehicles. Provided that such parts shall be imported in such condition as may be prescribed by the Commissioner. 3) The interpretation of the First Schedule shall be governed by the following principles— (a) the titles of sections, chapters and sub-chapters are provided for ease of reference only; and for legal purposes classification shall be determined according to the terms of the heading and tariff descriptions and any relative section or chapter notes and, where the headings or notes do not otherwise require, according to the following provisions of this subsection; (b) (i) a reference in a tariff description to an article shall be taken to include a reference to that article whether incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or unfinished article; and such a reference shall also be deemed to include a reference to that article complete or finished, or falling to be classified as complete or finished by virtue of this subsection whether imported, unassembled or disassembled; (ii)where parts of an article are separately imported the commissioner may apply subparagraph (i) to those parts; (iii)a reference in a tariff description to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances, and any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance; however classification of goods consisting of more than one material or substance shall be according to paragraph (c); (c) where, by application of paragraph (b) (iii) or for any other reason, goods are prima facie classifiable under two or more tariff descriptions classification shall be effected as follows(i) the tariff description which provides the most specific description shall be preferred to tariff description providing a more general description; however where two or more tariff description each refer to part only of the materials or substances 2002 Customs & Excise Act Cap. 472 ontained in mixed or composite goods or to part only of the items in a set put up for retail sale those tariff descriptions are to be regarded as equally specific in relation to those goods even if one of them gives a more complete or precise description of the goods; (ii) mixtures and composite goods consisting of different materials or made up of different components, and goods pot up in sets for retail sale, which cannot be classified by reference to subparagraph (i) shall be classified a if they consisted of the materials or components which gives them their essential character, in so far as this criterion is applicable; (iii) where goods cannot be classified by subparagraph (i) or (ii) they shall be classified under the heading which occurs last among those which equally merit consideration; (d) where goods cannot be classified in the manner provided by paragraph (a), (b) or (c) they shall be classified under the tariff description appropriate to the goods to which they are most akin; (e) (i) camera cases, instrument cases, gun cases drawing instrument cases, necklace cases and similar containers specially shaped or fitted to contain a specific article suitable for long-term use and imported with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith but this paragraph does not apply to containers which give the whole its essential character; (ii) subject to the provision of subparagraph (i), packing materials for goods therein shall be classified with the goods if they are of a kind normally used for packing such goods but this subparagraph is not applicable when such packing materials or packing containers are clearly suitable for repetitive use; (f) for legal purposes, the classification of goods in the tariff description of a heading shall be determined according to the terms of those tariffs descriptions and any chapter notes relative to those tariff descriptions and, mutates mutandis, according to this subsection, the understanding that only the tariff descriptions at the same level are comparable, and for the purposes of this subsection the relative section and chapter notes also apply, unless the context otherwise requires; (g) the classification of goods within a tariff description shall have regard to the wording of the heading; (h) where in any tariff description parts of articles are classified with 2002 Customs & Excise Act Cap. 472 rticles, mention of any of the articles in a tariff description of that heading shall be deemed to include a mention of parts of those articles, except in so far as the contrary intention appears from the wording of the tariff description; (i) where goods are classified according to their use either by way of general description of their use or by reference to the use intended on importation or clearance through Customs, the conditions of use shall not be taken to be fulfilled unless at the time of importation or clearance the intended direct use is proved to the satisfaction of the Commissioner; (j) where an alternative rate of duty is shown, the rate chargeable is that which results in the higher duty charge. (4) For the avoidance of doubt, the provisions of the First Schedule with respect to-tariff description and the classification of goods; units of quantities and the rules of interpretation of the Schedule set out in subsection shall apply to the Second, the Fourth and the Fifth Schedules. PART II–ADMINISTRATION Provisions related to staff. 3. (1) There shall be appointed a Commissioner of Customs and Excise and such other officers as may be necessary for the administration of this Act and the efficient working of the customs, and the Commissioner so appointed shall, subject to the direction of the Minister, be responsible for the control and management of the customs and for the collection of, and accounting for, customs and excise revenue. (2) The Commissioner may authorize any officer to exercise any of the powers conferred by this Act upon the Commissioner subject to such limitations as the Commissioner may think fit. 3) An officer who is appointed to a permanent office or employment in the customs shall, on his appointment thereto, make and subscribe before a magistrate or commissioner for oaths, a declaration in the form set out in the Tenth Schedule. 2002 Customs seal and flag. Customs & Excise Act Cap. 472 4. (1) There shall be a seal of the customs. (2) There shall be a flag of the customs, which shall distinguish vessels employed in the service of the customs from other vessels. Officer to have power of police officer Hours of attendance 5. For the purpose of carrying out this Act, every officer shall, in the performance of his duty, have all the powers, rights, privileges and protection of a police officer. 6. (1) The working days and hours of general attendance of officers shall be such as may be prescribed by the Commissioner. 2) Where a person desires the attendance of an officer at a time outside the hours of general attendance, then that person shall make request therefor on the prescribed form to the proper officer at the port or place where the attendance is desired and, subject to any regulations and to the payment of the prescribed fees, the grant of the request shall not be unreasonably refused by the proper officer. (3) Where a person desires the attendance of an officer at any premises or place at which customs business is not normally carried on, then that person shall make request therefor on the prescribed form to the proper officer and, subject to any regulations and to the payment of the prescribed fees, the grant of the request shall be in the discretion of the proper officer. Offences by or in relation to officers 7. (1) An officer who(a) directly or indirectly asks for, or takes, in connection with any of his duties a payment or other reward whatsoever, whether pecuniary or otherwise, or a promise or security for any such ayment or reward, not being a payment or reward which he is lawfully entitled to claim or receive, or (b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of the duty of that officer; or (c) discloses, except for the purposes of this Act or when required to do so as a witness in a court or with the approval of the Minister, information acquired by him in the performance of his duties relating to a person, firm or business of any kind, shall be guilty of an offence and liable to imprisonment for a term not 2002 Customs & Excise Act Cap. 472 exceeding three years. 2) A person who dishonestly(a) directly or indirectly offers or gives to an officer a payment or reward whatsoever, whether pecuniary or otherwise, or a promise or security for any such payment or reward; or (b) proposes or enters into an agreement with an officer, in order to induce him to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of the duty of that officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years. Disclosure and exchange of information. 4 of 1993,s 3 8.
Notwithstanding any other provisions of this Act, the Commissioner may(a) disclose information to a person in the service of the Government in revenue or statistical department where the information is needed for the purposes of the official duties of that person solely for revenue or statistical purposes; and (b) subject to such reciprocal arrangements as may be agreed upon by him, furnish to the competent authorities of a foreign country any information, certificate, official report or other document with a view to the prevention, investigation or suppression of offences against the laws and regulations applicable to the importation or exportation of goods into or from the territory of that foreign country. 9. 1) The Commissioner shall by notice in the Gazette appoint and fix the limits of(a) ports; (b) customs airports; (c) places of loading and unloading within ports; (d) boarding stations; (e) customs areas; (f) sufferance wharves; (g) places for the landing and embarkation of persons; (h) places for the examination of goods (including baggage); (i) transit sheds; (j) roads or routes in Kenya over which goods in transit, or carried coastwise, shall be conveyed; Appointment and fixing of limits of ports, customs areas etc. 4 of 1999,s. 3 2002 Customs & Excise Act Cap. 472 (k) entrances and exits, whether general or special, to and from any customs area, port, or airport within Kenya. (2) An appointment made under subsection (1) may be subject to such conditions, including the provision of suitable accommodation for officers, as the Commissioner may think fit. Provided that the private operators of transit sheds shall provide to the Commissioner, such security to cover the duties on goods deposited therein as the Commissioner may determine. 3) The Commissioner may, in any particular case, on a temporary basis and subject to such conditions as he may think fit, permit any boarding station, area, wharf, place, road, route, entrance or exit to be used as if it had been so appointed and in that case this Act shall apply thereto as if it had been so appointed. Accommodati on on Wharves 10. (1) A wharf owner shall provide to the satisfaction of the Commissioner(a) suitable office accommodation on his wharf or sufferance wharf for the exclusive use of the officer employed at the wharf; and (b) such shed accommodation for the protection of goods as the Commissioner may in writing declare to be requisite. 2) Where a wharf owner contravenes any of the provisions of this section then(a) the appointment of a place of loading or unloading or a sufferance wharf may be withheld until the required accommodation is provided to the satisfaction of the Commissioner (b) any existing appointment may be revoked. Offences in respect of Customs areas etc. 13 of 1995, s. 3 11. (1) No person or vehicle shall enter or leave a customs area, port or airport and no goods, whether dutiable or not, shall be brought into or out of any such area port or airport except through an entrance or exit appointed in accordance with section 9. (2) No person shall enter any part of a customs area, port or airport when forbidden to do so by an officer, nor remain in such an area or port, or any part thereof, when requested to leave the area or port, or part thereof, by an officer. 2002 Customs & Excise Act Cap. 472 3) A person or vehicle entering or leaving, or goods which are being brought into or out of, a customs area, port or airport may be detained by an officer for the purposes of search or examination. (4) A person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture. Customs control of goods. 10 of 1997,s . 2 10 of 1990,s . 2 9 of 1992,s. 3 13 of 1995,s. 4 8 0f 1997,s. 3. 12. (1) The following goods shall be subject to customs control(a) all imported goods, including goods imported through the Post Office, from the time of importation until delivery for home use or until exportation, whichever first happens; (b) all goods under drawback from the time of the laim for drawback until exportation; (c) all goods subject to export duty from the time when the goods are brought to a port or place for exportation until exportation; (d) all goods subject to restriction on exportation from the time the goods are brought to a port or place for exportation until exportation; (e) all goods which are with the permission of the proper officer stored in a customs area pending exportation; (f) all goods on board an aircraft or vessel whilst within a port or place in Kenya; (g) all dutiable goods and excisable goods on which duty has not been paid; (h) all seized goods and all goods under a notice of seizure. (2) Where any goods are subject to customs control then(a) any officer may at any time examine those goods; (b) except by authority or in accordance with this Act, no person shall interfere in any way with those goods: Provided that the Commissioner may, permit the assembly of any vehicle, machinery or part processing of any other goods if he is satisfied that the vehicle, machinery or other goods will not lose their identity after the assembly or part processing. 3) Where goods are subject to customs control, the Commissioner may permit the owner of those goods to abandon them to the customs; and on abandonment the goods may, at the expense of the owner thereof, be 2002 Customs & Excise Act Cap. 472 destroyed or otherwise disposed of as the Commissioner may direct and the duty thereon shall be remitted or refunded, as the case may be. (4) A person who contravenes subsection (2) (b) shall be guilty of an offence and liable to a fine not five hundred thousand shillings or to imprisonment for a term not exceeding three years or to a or to both and any goods in respect of which the offence has been committed shall be liable to forfeiture. Liability for loss, etc, through negligence of officer 13.
Where loss or damage is occasioned to goods subject to customs control or to plant in a factory through the willful or negligent act of an officer, then an action shall lie against the Commissioner or that officer in respect thereof. PART III- IMPORTATION Prohibited and Restricted Imports Prohibited and restricted goods 14. (1) The goods specified in Part A of the Eighth Schedule are prohibited imports and the importation thereof is prohibited. (2) The goods specified in Part B of the Eighth Schedule are restricted imports and the importation thereof, save in accordance with any conditions regulating their importation, is prohibited. Power to prohibit, etc. , imports. 13 of 1978, Sch. 15. (1) The Minister may, by order published in the Gazette, amend Part A or B of the Eighth Schedule. 2) The Minister may, by order in the Gazette(a) provide that the importation of any goods or class of goods shall be prohibited or shall be prohibited save in accordance with conditions which may be specified; (b) limit the application of the provisions of the Eighth Schedule in respect of all or any of the goods specified therein, and thereupon in respect of those goods the provisions of this Act shall apply as if the goods are, or are not, as the case may be, included in the Eighth Schedule. 16. (1) Subject to subsection (2), sections 14 and 15 shall not apply to goods imported in transit, or for transhipment, or as stores of an aircraft or vessel, unless the goods come within item 2 of Part A of the Eighth Exemption of goods in transit, etc. 100 of 1980, s 2, 2002 10 of 1966, s 2, 10 of 1966, s 2, 04 of 1993, s 4. Customs & Excise Act Cap. 472 Schedule, or are goods of which the importation in transit, or for transhipment, or as stores for an aircraft or vessel, is expressly prohibited or restricting the importation of goods. 2) Where, under subsection (1), sections 14 and 15 do not apply to goods imported in transit, or for transhipment, or as stores for an aircraft or vessel, then those goods shall be re-exported within such time and subject to such conditions as may be prescribed; and if the goods are not so re-exported, the owner thereof shall be guilty of an offence and the goods in respect of which an offence has been committed shall be liable to forfeiture. (3) Subject to subsection (2), where the ownership of goods entered in transit is changed by virtue of a court order or for any other reasons the new owner shall be deemed to have assumed the obligation to have the goods re-exported within the prescribed period. Procedure on arrival. 17. 1) Save as provided in section 24, the master of every aircraft or vessel arriving in Kenya(a) shall not, except where so allowed by the proper officer in any special circumstances, cause or permit the aircraft or vessel to land, touch at or enter any place in Kenya other than a port; (b) shall, on arriving at a port, come as quickly as the conditions of the port admit up to the proper place of mooring or unloading without touching at any other place; (c) shall, in proceeding to the proper place, bring to at the station appointed for the boarding of aircraft or vessels; (d) shall not, after arriving at the proper place, depart therefrom except directly to some other approved place of mooring or unloading, or directly to some other port or place in Kenya, or directly on a voyage to a foreign port or place, in accordance with this Act: (e) shall not, after departure on a voyage to a foreign port or place, bring to within Kenya except in accordance with this Act, or with the permission of the proper officer, or for some cause which the master explains to the satisfaction of the proper officer. (2) A master who contravenes this section shall be guilty of an offence. 2002 Place of mooring, etc Customs & Excise Act Cap. 472 8. The proper officer may, unless other provision is lawfully made direct at which particular part of a port or other place an aircraft or vessel hall moor or discharge its cargo. 19. (1) No person except the port pilot, the health officer or other public officer in the exercise of his duties and duly authorized, shall, save with the permission of the proper officer, board a vessel before the proper officer. (2) A person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings. Restriction on boarding vessels before proper officer Report of aircraft and vessel 5 of 1998, s. 3. 20. 1) The master or agent of an aircraft or vessel, whether laden or in ballast, shall, except where otherwise provided in regulations, within twenty-four hours after arrival from a foreign port or place at a port or other place especially allowed by the proper officer, make report of the aircraft or vessel, and of its cargo and stores, and of any package for which there is no bill of lading, to the proper officer on the prescribed form and in the prescribed manner. (2) The report shall show separately goods which are in transit, goods for transhipment, goods which are to remain on board for other ports in Kenya and goods for re-exportation on the same aircraft or vessel. 3) In the case of a vessel of less than two hundred and fifty tons register, the report shall, except where otherwise allowed by the proper officer, be made before bulk is broken. (4) The proper officer may permit the master or agent of an aircraft or vessel to amend the destination, ownership or status of goods specified in the report where a change in such destination, ownership or status is intended, or to amend an obvious error in the report, or to supply an omission, which in the opinion of the proper officer results from accident or inadvertence, by furnishing an amended or supplementary report in the prescribed manner. (5) A master or gent of any aircraft or vessel who(a) fails to make report in accordance with this section; (b) makes a report of which any of the particulars contained therein is false; or (c) except with the knowledge and consent of the proper officer, 2002 Customs & Excise Act Cap. 472 causes or permits bulk to be broken contrary to this section; or (d) except with the knowledge and consent of the proper officer, at any time after arrival causes or permits any goods to be staved, destroyed, or thrown overboard, or any packages to be opened, shall, unless the contravention is explained to the satisfaction of the proper officer, be guilty of an offence and any goods in respect of which an offence contrary to this subsection has been committed shall be liable to forfeiture. Master to answer questions 21. 1) The master or agent of an aircraft or vessel— (a) shall answer fully and immediately all questions relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers which may be put to him by the proper officer; (b) shall produce all books and documents in his custody or control relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers which the proper officer may require; (c) shall, before any person, unless permitted to do so by the proper officer, disembarks, deliver to the officer who boards the aircraft or vessel on arrival at a port or place, a correct list in the prescribed form containing separately the names of the passengers disembarking and of those remaining on board the aircraft or vessel, and also, if required by the officer, the names of the master and of each officer and member of the crew; (d) shall, if required, deliver to the proper officer at the time of making report, the clearance, if any, of the aircraft or vessel from the port or place from which the aircraft or vessel has arrived. (2) A master or agent who contravenes this section shall be guilty of an offence. Goods in Transit shed, etc, deemed in aircraft or vessel Act No. 9 of 2000, s. 3 22. 1) Goods which have been unloaded and landed into a transit shed or a customs area shall be deemed to be still in transit the importing aircraft or vessel until they are delivered from the transit shed or customs area; and so long as they remain therein the owners or agents of the aircraft or vessel shall continue to be responsible therefor as if the goods had not been removed from the aircraft or vessel, and the owners or agents shall be liable for payment of duty thereon if the goods are not subsequently delivered or otherwise accounted for to the satisfaction of the proper officer or for reshipment or destruction of any such goods which are condemned while still in the dry port or inland transit shed; 2002 Customs & Excise Act Cap. 472 Provided that where the owners or agents of the aircraft or vessel fail to meet the cost of reshipment or destruction of any goods condemned as aforesaid, the operator of the transit shed shall bear the cost (2) The owner or agent of an aircraft or vessel who fails to account for any of the goods deemed to be in the importing aircraft or vessel under subsection (1) to the satisfaction of the proper officer, within such period as may be prescribed or such further period as the proper officer may allow, shall be guilty of an offence. 3) the owner or agent of an aircraft or vessel, or as the case be, the operator of a dry port or inland transit shed who fails to meet the cost of reshipment or destruction of any condemned goods pursuant to subsection(1) shall be guilty of an offence. Goods reported to be unloaded. 23. Where goods reported for discharge at a port or place specially allowed by the proper officer are not duly unloaded and deposited in a transit shed or a customs area, then the master or agent of the aircraft or vessel shall, unless ha explains to the satisfaction of the proper officer, be guilty of an offence and shall be liable to pay he duty due thereon. 24. 1) When an aircraft or vessel is lost or wrecked or is compelled to land or bring to within Kenya owing to accident, stress of weather or other unavoidable cause, the master or agent of the aircraft or vessel shall with all reasonable speed make report of the aircraft or vessel and of its cargo and stores to the nearest officer or administrative officer. (2) Where an aircraft or vessel is found a