Topic 1, Sub-Topic 1
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Legal Framework for Valuation Dispute Resolution

Legal Framework for Valuation Dispute Resolution

  • Article 11 of the Agreement requires that the legislation of each member provide a right of appeal without penalty to the importer or any other person liable for payment of Customs duty in connection with the determination of Customs value.
  • Article 11.2 also provides that a final right of appeal to a judicial authority must be available.
  • Sections 229, 230 of the East Africa Community Customs Management Act 2004 provide for appeal mechanisms.

Rights of an Importer in Customs Valuation Disputes

  • Article 10- Confidentiality

All information which is provided on a confidential basis shall be treated as strictly confidential by the authorities concerned and shall not be disclosed without specific permission of the person who issued except to the extent that it may be required to be disclosed in the context of judicial proceedings.

  • Article 11 – Importers right to appeal without penalty

The legislation of each member shall provide for the right of appeal without penalty within the customs administration or an independent body up to the judicial authority.

  • Article 13- Requires Customs administration to provide a system for security before release of goods.

The importer may be allowed to withdraw the goods from customs if it is necessary where the final determination of customs value is delayed, provided that sufficient guarantee is provided.

  • Article 16 – Rights of importers to a written explanation

This article explains the rights of