Thread by @URAuganda

#URAweeklyFAQs

What you need to know about Customs Offences.

A Customs offence is any breach/attempted breach of the statutory/regulatory provisions which are provided for in the East African Community Customs Management Act (EACCMA). #Customs101

Qn-1: Is any person allowed access to a warehouse?

Ans: No person is allowed access to a warehouse without proper authorization.

This is because goods in a warehouse have not paid taxes. Contravention of this law is an offence. #URAweeklyFAQs #Customs101
bit.ly/WareHousing

Qn-2: Is deficiency or surplus in cargo or stores an offence?

Yes, both Deficiency & Surplus in cargo are an offence.

Deficiency in cargo is when the goods are reported on arrival as remaining on board and upon inspection, the goods are not on board. #URAweeklyFAQs
#Customs101

...Surplus in cargo is when goods which are not contained in the manifest are found on such aircraft or vessel.

Any goods in respect of which such offence has been committed shall be liable to forfeiture. #URAweeklyFAQs #Customs101

Qn-3: Is there a special route that transit goods should follow?

Yes, goods on transit should be conveyed on routes approved by the commissioner. A person who does not follow the specified route commits an offence. #URAweeklyFAQs
#Customs101

Qn-4: What is the liability of the owner for offences committed by his duly authorized agent?

The owner of goods shall be prosecuted for any offence committed by his authorized agent as if the owner had himself committed the offence. #URAweeklyFAQs
#Customs101

Qn-5: Can a person use his/her premises for manufacture under bond without a license? (Sec 160)

No. This is an offence and on conviction such a person will be liable to a fine not exceeding USD 5,000 or imprisonment for a term not exceeding three years or both. #Customs101

Qn-6: Is it an offence to assume character of an officer?

Yes. A person [not being an officer] who takes/assumes the name, designation, character or appearance of an officer, commits an offence & shall be liable to imprisonment for a term not exceeding 3 years. #URAweeklyFAQs

Qn-7: What is the penalty for a person in charge of a vehicle, used for smuggling?

A person in charge of a vehicle, used for smuggling shall be liable to a fine not exceeding USD 5,000.
#URAweeklyFAQs #Customs101