Overview of Import Customs Procedures
- Customs procedures in the Partner States are aligned to the Customs Law.
- It involves customs procedures relating to arrival and reporting of conveyances; prohibitions and restrictions of imported goods; unloading and removal of imports; entry, examination and delivery of imports; exemption, duty remission, drawback, refund and rebates.
- Imports can be categorized as follows:
- Direct imports
- Temporary imports
- Re-imports
- Warehoused goods
- Many Customs Administrations are adopting authorized trader schemes such as the Authorized Economic Operator (AEO) scheme, to encourage voluntary compliance of traders as well as foster security in the supply chain of goods.
- Incentives given to AEO include preferential treatment during clearance of goods to foster faster clearance.
- AEO goods may not be examined by Customs because the owner of goods and their Customs Agent and Transporter have a proven track record of trustworthiness and compliance.
- AEOs are subjected to periodic post clearance audit.
Definition of Terms in Customs Procedures
- “Master” includes any person for the time being having or taking charge or command of any aircraft or vessel.
- Import means to bring or cause to be brought into the Partner States from a foreign country.
- “Port” means any place, whether on the coast or elsewhere, appointed by the Council by notice in the Gazette, subject to any limitations specified in such notice, to be a port for the purpose of the Customs laws and, in relation to aircraft, a port means a Customs airport.
- “Proper officer” means any officer whose right or duty it is to require the performance of, or to perform, the acts referred to in this Act.
- “Sufferance wharf” means any place, other than an approved place of loading or unloading at which the Commissioner may allow any goods to be loaded or unloaded.
- “Transit shed” means any building or premises appointed by the Commissioner in writing for the deposit of goods subject to Customs control.
- “Uncustomed goods” includes dutiable goods on which the full duties due have not been paid, and any goods, whether dutiable or not, which are imported, exported or transferred or in any way dealt with contrary to the provisions of the Customs laws.
- “Approved place of loading” and “approved place of unloading” mean any quay, jetty, wharf, or other place, including any part of a Customs airport, appointed by the Commissioner by notice in the Gazette to be a place where goods may be loaded or unloaded.
- “Boarding station” means any place appointed by the Commissioner by notice in the Gazette to be a place for aircraft or vessels arriving at or departing from any port or place to bring to for the boarding by or the disembarkation of officers.
- “Cargo” includes all goods imported or exported in any aircraft, vehicle or vessel other than such goods as are required as stores for consumption or use by or for the aircraft, vehicle or vessel, its crew and passengers, and the bona fide personal baggage of such crew and passengers.
- “Customs area” means any place appointed by the Commissioner under section 12 for carrying out customs operations, including a place designated for the deposit of goods subject to customs control.
- “Customs warehouse” means any place approved by the Commissioner for the deposit of unentered, unexamined, abandoned, detained, or seized, goods for the security thereof or of the duties due thereon.