Unloading and Removal of Dry and Wet Cargo
- Imported goods are goods under Customs control, as provided for in Section 16 of EACCMA, 2004.
Legal Framework for Unloading of Cargo
- Section 11 of EACCMA 2004 provides for appointment of ports by the Council’s notice in the Gazette, fixing the limits of ports, Customs airports and places of loading and unloading within ports. Unlike in Section 11 where the Council appoints ports, Section 12 of EACCMA 2004 provides that the Commissioner by notice in the Gazette appoints:
- Boarding stations
- Customs areas
- Sufferance wharves
- Transit sheds
- Internal container depots
- Among others
Legal Framework for Unloading of Cargo
- Section 33 of EACCMA, 2004 provides that with the written permission of the proper officer, the following goods may be unloaded:
- Duly entered goods
- Unentered goods as prescribed by the Commissioner
- Goods to be transferred from one vessel to another
- Goods reported for re-exportation unloaded to another aircraft or vessel
Landing Permit
- Landing permit is required for goods declared as parcels using a parcel list.
- The information about the value, classification and taxes with respect of the goods are entered on the reverse of Landing permit.
- According to Regulations 22 of the EACCMR, 2010 the master of a vessel or aircraft or their assigned agents can make application to break bulk prior to making an inward report and to unload goods prior to entry, using Form C8.
Goods in Transit Shed
- Goods in a transit shed are deemed to be in the importing vessel/aircraft until they are delivered and the owner or agent shall continue to be responsible.
- Where goods reported for discharge are not dully unloaded and deposited in a transit shed or Customs area the master/agent must pay the duty thereof unless he/she explains to the satisfaction of the proper officer.
- The owner of vessel or aircraft or his agent, or the transit shed owner who fails to account for the goods in his/ her custody commits an offence.
- The owner of vessel or aircraft or the owner of a transit shed is liable to pay for the reshipment or for destruction of the goods condemned.
- The owner or agent of an aircraft or vessel or owner of a transit shed who fails to meet the costs of reshipment or destruction of any condemned goods commits an offence.
Goods Reported to be unloaded but not unloaded
- Where goods which are supposed to be unloaded and the goods are in effect not unloaded in a transit shed, the masters or agent of the aircraft or the vessel shall pay duty on the goods unless acceptable explanation is given to the proper officer.