S.2(2)(a) EACCMA – Goods shall be deemed to be entered when the entry in the prescribed manner is made or lodged by the owner and any duty due or deposit required under this Act in respect to the goods has been paid, or security has been paid, or security has been given for compliance with this Act.

1. 106 EAC CMA; The Commissioner may require any person to give security for the due compliance to the Act & generally for protection of the Customs revenue; and pending the giving of such security in relation to any goods subject to customs control, the Commissioner may refuse to permit delivery or exportation of goods or to pass any entry in relation thereto.

S.107(1) EAC CMA; Where any security is required to be given under the Act, it may be either –

(a) by bond, in such sum & subject to such conditions imposed & with sureties (insurance) the Commissioner may approve;

(b) by cash deposit; (cheques or bank guarantee) or,

(c) partly by bond & partly by cash deposit.

(d) any other form of security that the Commissioner may allow activities of moving or storing imported goods that have not yet been entered for home consumption, for export or entry