Loading of Export Goods & Stores
- Section 75(1) of EACCMA, 2004 requires that goods put on board any aircraft or vessel departing to a foreign port:
- Be duly entered
- Fulfill all Customs formalities and procedures prescribed by the Commissioner
- Be loaded at an approved place of loading or from a sufferance wharf
- Be loaded after entry outwards of such a vessel or aircraft
- Be directly put on board such a vessel or aircraft
- Be loaded within the limits of the port
- Departing vessels and aircrafts will often need to re-stock their stores. Dutiable stores may be transferred from one aircraft/ vessel to another aircraft/ vessel, or from a customs bonded facility to an aircraft/vessel (e.g. NAS facility at Jomo Kenyatta International Airport to an aircraft), under a Customs bond. The goods must also be duly entered on form C17.
- Section 81 of EACCMA, 2004 states that where any goods are, with the permission of the proper officer, stored in a transit shed or a Customs area pending exportation or transhipment or while in transit,
(a) the goods shall be subject to such rent and other charges as may be prescribed; and
(b) notwithstanding section 17 (loss or liability occasioned by negligence of officer), the goods shall be stored at the risk of the owner.