Customs Offences
- Customs offences are committed when any person contravenes any of the provisions of EACCMA, 2004 and its accompanying regulations.
- Additionally, offences are also enumerated under Part XVII of the Act. The offences covered in part XVII include the following:
- Section 193- Conspiring to contravene provisions of this Act;
- Section 194- Offences with violence
- Section 195- Removing or defacing Customs seals
- Section 196- Inducing another to commit offence
- Section 197- Offence to warn offender
- Section 198- Offence to assume character of officer
- Section 199- Master of vessel, aircraft or vehicle used for smuggling
- Section 200- Offence related to prohibited, restricted and uncustomed goods
- Section 202- Offence related to import or export of concealed goods
- Section 203- Offence to make or use false documentation.
- Section 204- Offence to refuse to produce documents
- Section 205- Offence to interfere with Customs gear
- Section 206- Uncustomed goods found to be reported
- Section 207- Goods offered on pretence of being smuggled
- Section 208- Aiders, abettors
In the EAC region, commonly committed offences include:
- Mis-declaration with regard to tariff number, quantities and item description
- Smuggling of prohibited and restricted goods
- Diversion of bonded goods
- Concealment
- Under-valuation
- Abuse of temporary importation procedures
- Counterfeit/prohibited goods
- Non-compliance with warehousing procedures
The detection of offences by a proper officer may be as a result of the following activities:
- Collection of information from informers and whistle blowers;
- Intelligence gathering;
- Risk profiling and targeting of high risk consignments;
- Scanning of goods;
- Physical verification of goods;
- Post clearance audit;
- Investigation;
- Document verification;
- Intense searching/ rummaging of conveyances;
- Border patrols