This Act is drafted for the Community to make provisions for the management and administration of Customs and shall apply to Partner States. The Act provides regulations for the administration process, prohibited and restricted imports, warehousing of goods, prohibited and restricted exports, departure and clearance of aircraft and vessels, import and export by post, carriage coastwise and transfer of goods, securities and liabilities, customs agent, prevention of smuggling, manufacturing under bond, export zones and free ports, inward and outward processing, application of information technology, offences and penalties, dispute settlement and legal proceedings. The Act contains 253 Articles divided into 21 Parts and has 6 Schedules.
2004-01-01