The following is the procedure;

• Obtain incident and scene of crime report from Police Authorities, Revenue Authority of the Partner State where incident happened, nearest URA office and any other related evidence e.g. Pictures of the Scene
• Obtain a taxes demand note from the Partner State of
• Submit report or refund claim (for IM4s ONLY) to the Assistant Commissioner Enforcement for further investigations and

 Is stripping/ de stuffing of containers possible for goods imported through the Port of Mombasa Port?

 Yes, it is possible. A client is required to seek formal approval from the Manager Mombasa URA and Manager Enforcement KRA before such an entry is captured. The goods eligible for stripping are; containerized motor vehicles, cargo on open top or flat rack containers and machinery.

The Goods are captured as bulk goods and processed as such attaching the approval letter is attached on the entry.

What happens if Ugandan destined goods arrive at the Ports and are not entered for Customs clearance?

A: Goods not declared within 21 days are liable for auction. (S.34 of the EAC CMA, 2004).

 How is groupage or consolidated cargo handled under SCT?

 All groupage cargo is cleared under the warehousing regime (WT8) as declared on the master bill of lading. Deconsolidation/ breaking bulk shall be done when goods arrive at destination partner state.