The importer has ten (10) days to make a Customs declaration/ entry for fuel product after discharge from the vessel. Beyond 10 days after discharge, a penalty of 2% is imposed on the undeclared fuel according to S.249 of the EAC CMA, 2004.
All fuel pays taxes at the Ports of entry (Mombasa and Dar es Salaam) and none is clearing using the warehousing regime (WT8).
How is a bill of lading with several units/ containers destined to different bonds handled?
The bill of lading will be cleared on one entry i.e. total write off of bill of lading (apart from bulk consignments like wheat, fuel, Crude Palm Oil (CPO) etc where part clearance can be done) and thereafter, a bond to bond effected at arrival at the bond of destination respectively.
How is excess and short landed cargo managed?
Short landing and/ or excess landing are detected after completing discharge and out turn reports issued. An importer/ Clearing Agent through
the shipping line submits a manifest amendment request of quantities and/ or packages from the Revenue Authorities before making a declaration.
A declaration made without manifest amendment where a short landing/ excess landing has been identified contravene Customs procedures and is subject to a penalty.