EAST AFRICAN CUSTOMS

FREIGHT FORWARDING

PRACTICING CERTIFICATE

(EACFFPC)
2020

06/20/23 1
IMPORT CUSTOMS
CLEARANCE
PROCEDURES

06/20/23 2
CONTACT

KWALIGONZA HENRY BYENKYA

SUPERVISOR CUSTOMS
(0) 782 311245, (0) 772 141 106
hkwaligonza@ura.go.ug

06/20/23 3
LESSON 6

06/20/23 4
 OBJECTIVES
At the end the training session, shall demonstrate the
ability to:
• Explain reporting procedures for means of
conveyance
• Use various regimes for Customs clearance for
imported goods
• Prepare Customs Declarations using Relevant
supporting Documents
• Assess duties and taxes
• Facilitate activities involved during
verification and release of declared goods. 06/20/23
5
 INTRODUCTION

• Role of customs:
 Inter alia, to collect Revenue
 Collection of Revenue is possible when a
declaration to customs is:
• clear and correct
• acceptable (made accordance to the Law-
EACCMA)
 Facilitate trade.
06/20/23 6
 INTRODUCTION

• Role of customs:
 Inter alia, to collect Revenue
 Collection of Revenue is possible when a
declaration to customs is:
• clear and correct
• acceptable (made accordance to the Law-
EACCMA)
 Facilitate trade.
06/20/23 7
 INTRODUCTION Cont’d
• Problems usually encountered:
- Under declaration of value
- Mis - declaration of procedure codes,
HSC, origin, e.t.c
- Falsification of entry supporting
documents
- Ignorance about entry regimes and tax
computation.
06/20/23 8
 DEFINITION

“Import” - To bring or cause to bring into the

partner state (EACCMA)
“Imports” – Goods brought into the country from
an exporting country.
“Goods” – Include articles, wares, merchandise,
livestock and currency.

06/20/23 9
REPORTING PROCEDURES FOR
MEANS OF CONVEYANCE

• Various formalities to accomplish upon arrival of

goods into Customs Territory

• Important to identify means of Conveyance

• Important to identify the reporting procedure

specifically the place of mooring (sec 22)
06/20/23 10
 REPORTING PROCEDURES
Cont’
• Inward Reporting of Vessels,aircrafts & Vehicles
• Outward Reporting of Vessels,aircrafts & Vehicles
• Restriction on Boarding vessel before Proper
Officer
• Port pilot, Health Officer, or any Other Public
Officer may board before the Proper Officer with
prior permission (Sec 23)

06/20/23 11
 REPORTING PROCEDURES
Cont’
• Making a formal Report within twenty four hours
after arrival incase of vessels (Form C2)
• Making a formal Report immediately after take-off
from last point of departure in case of Aircrafts
• Unloading, transit & Transhipment goods to be
indicated separately

06/20/23 12
 REPORTING PROCEDURES
Cont’

• Amendment of Report allowed in case of obvious errors or

ommission - sec 24(5) (Form C9) in instances where
 Goods where not shipped
 Landed at a previous port
 Over carried & landed at a subsequent port
 If over carried have been returned
 Lost at sea
 Stollen or destroyed before arrival

06/20/23 13
 REPORTING PROCEDURES
Cont’
• Good Deposited in Transit Shed are deemed to be
in the Importing Vessel
• Goods reported to be unloaded but not unloaded –
duty is to be paid
• Shipwrecked or damaged in an accident in transit –
report to nearest Customs Office (Sec 28)

06/20/23 14
 REPORTING PROCEDURES
Cont’
• Customs Agents Role in Manifest Section
• Submit reports of all Aircrafts, vessels
• Apply and recheck rotation numbers
• Liaise with Officer to amend
• Advise Client on Customs Warehouse date

06/20/23 15
 REPORTING PROCEDURES
Cont’
• Means of arrival
• Arrivals by Vehicles (Sec 29)

• Arrivals by International Trains (Sec 30)

• Arrival overland by other means (Sec 31)

• Clearance by Pipeline (Sec 32)

06/20/23 16
PROCEDURE ON ARRIVAL

Any person in charge of any aircraft, vessel or

vehicle arriving in the EAC Partner States
must comply with the following procedure:
•Report to Customs port.
•Come to the proper place provided for
mooring or unloading.
•Answer fully and immediately all questions
put to him or her by the proper officer.
06/20/23 17
PROCEDURE ON ARRIVAL

• Produce all such books or documents in

his or her custody as the proper officer
may require.
• Park or dock or stop the means of
conveyance at the station appointed for
the boarding.
• Not to depart therefrom until authorized
by the proper officer.
06/20/23 18
PROCEDURE ON ARRIVAL

• Not to return after departure, within

the Partner States except in
accordance with the Act, or with the
permission of proper officer.

06/20/23 19
 BOARDING & RUMMAGING

• An officer may, in the course of his or her duty,

board and search any aircraft or vessel within a
Partner State.
• He/ she may examine, lock-up, seal, mark, or
otherwise secure, any goods on such aircraft or
vessel;
• For the purposes of the examination or security of
any goods, such officer may require such goods to
be unloaded, or removed, at the expense of the
master of such aircraft or vessel.
06/20/23 20
 BOARDING & RUMMAGING

• An officer may use reasonable force to obtain access

to any part of aircraft or vessel, or to any container.
• An officer boarding any vessel may remain thereon
for such time as he or she may consider necessary
and shall be facilitated with food and
accommodation as necessary.
• Where, on the search, any goods are found in relation
to which any offence under this Act has been
committed, such goods shall be liable to forfeiture.
06/20/23 21
 BOARDING & RUMMAGING

• According to Section 23(1), who are the persons

who may first board a vessel before the proper
officer?

06/20/23 22
 STORES

• Section 23 of EAC Regulations 2010: All stores

which are required for the use of the crew and
passengers of an aircraft or vessel during its stay in
a port shall, on request, be produced separately to a
proper officer, who may either approve the quantity
produced or require a portion or the whole of the
stores to be placed under seal.
• Section 24 of EAC Regulations 2010: Allowance of
duty free stores
06/20/23 23
 STORES
Cigarettes and tobacco Potable spirits the importation Wine or beer
in any form of which is not prohibited

200 cigarettes or 200 750 ml 3 litres of either

grams of tobacco in any wine or beer.
form
 ARRIVAL BY SEA OR BY AIR

Sec 24(1) of EAC CMA:

• The master or agent of every aircraft or vessel
whether laden or in ballast shall except where
otherwise provided in any regulation, make a
report on a prescribed form (manifest) to the
proper officer at any port or other place
especially allowed by the proper officer, of an
aircraft or vessel, of its cargo or stores, and of
any package for which there is no Bill of
lading, as follows:-
 ARRIVAL BY SEA OR BY AIR

i. in the case of a vessel, not less than 24 hours

before arrival from a foreign port;
ii. in the case of an aircraft, immediately after
takeoff from a foreign port destined to a port in a
Partner State.

06/20/23 26
 MASTER TO ANSWER
QUESTIONS
Section 25 of EACCMA 2004
•Master should answer fully and immediately all questions
asked by proper officer.
•Master should produce all books and documents that the
proper officer may require. Documents include:

Crew declaration Parcels list Cargo manifest Nil list

form
Crew list Narcotics list Bond store list Arms &
ammunitions
list
Ship stores Last port of call Passengers list Etc.
particulars list
 DOCUMENTS PRESENTED UPON
ARRIVAL

• Report inward for vessels

A prescribed form prepared by a master of vessel or
aircraft on particulars of the vessel or aircraft,
nationality, tonnage, number of crew, port of
landing or departure, etc.
• Cargo manifest
It is a prescribed form prepared by the master of
vessel or aircraft indicating a list of goods by
consignments to be landed at a particular port.
 DOCUMENTS PRESENTED UPON
ARRIVAL

• Parcels list (in case of a vessel)

It is a prescribed form prepared by the master of a
vessel indicating a list of all packages or parcels
(other than passengers’ accompanied baggage)
imported and for which no bill of lading have been
issued.

06/20/23 29
 DOCUMENTS PRESENTED UPON
ARRIVAL/DEPARTURE

• General declaration (in case of an aircraft)- It is a

prescribed form prepared by the master of an
aircraft detailing the particulars of the aircraft,
nationality and registration, total number of crew,
number of passengers and cargo.
• Passenger list or manifest- a prescribed form
prepared by the master of an aircraft listing all
passengers aboard indicating their names, sex, and
place of embarkation or disembarkation,
destination and other particulars.
06/20/23 30
 DOCUMENTS PRESENTED UPON
ARRIVAL/DEPARTURE

• Declaration and advice of consumables

stores on board vessels or aircraft- It is
a prescribed form prepared by the master
showing the consumables on board.
• Crew declaration- It is a prescribed form
prepared by the master in which crews declare
goods in their possession.

06/20/23 31
 DOCUMENTS PRESENTED UPON
ARRIVAL/DEPARTURE

• Cargo manifest for vehicles- It is a

prescribed form prepared by the
person in charge of the vehicle
detailing particulars of the goods in
the vehicles.

06/20/23 32
 GOODS LANDED TO TRANSIT
SHED

Section 26 of EACCMA 2004:

•Goods which have been unloaded and landed into a transit
shed or a Customs area shall be deemed to be still in the
importing aircraft or vessel until they are delivered from
such transit shed or Customs area.
•The owners/ agents of the aircraft/ vessel remain
responsible for such goods.
 GOODS LANDED TO TRANSIT
SHED

• Where the transit shed owner is not the owner of

the aircraft/ vessel, the owner of the transit shed
shall be responsible & accountable for the goods.
• Owner/ agent of aircraft/ vessel or the transit shed
owner shall be liable to pay for reshipment or
destruction of any condemned goods.

06/20/23 34
 UNLOADED GOODS

Section 27 of EACCMA 2004

•Where goods reported for discharge at a port are not duly
unloaded and deposited in a transit shed/ Customs area, the
master/ agent of aircraft/ vessel shall pay duty on the
goods.
 VEHICLES ARRIVING
OVERLAND
According to section 29 of EACCMA 2004, the person in charge
of the vehicle shall:
•Report his/her arrival at the frontier port
•Furnish on prescribed form required information concerning the
vehicle and goods, and submit a declaration on a prescribed
form as to the truth of particulars contained in such forms
•Fully and immediately answer all relevant questions put to him
by the proper officer
•Produce all consignment notes or other relevant documents
•Make due entry of the vehicles and of any such goods
 TRAINS ARRIVING
OVERLAND
Section 30 of EACCMA:
1)For the purpose of a train arriving at a port, the
station master or other person in charge of the
railway station shall deliver to the proper officer
copies of all invoices, way-bills, consignment
notes or other documents received by him or her
related to the goods
 TRAINS ARRIVING OVERLAND

2) A station master or other person in charge of a

railway station at any port shall not, without the
written permission of a proper officer, permit goods
subject to customs control required to be entered at
that port and conveyed to that station in any train to
be removed from the transit shed or customs area
appointed for such station, or be forwarded to any
other railway station, and it shall be an offence to
remove any goods from such shed or area before
delivery or removal has been authorised by the proper
officer.
06/20/23 38
 FURTHER READING

• Arrival overland otherwise than by vehicle- Section 31 of

EACCMA 2004

• Clearance by pipeline- Section 32 of EACCMA 2004

• Unloading of cargo- Section 33 of EACCMA 2004

 CATEGORIES OF IMPORTS

• Direct Imports

• Temporary Imports

• Re-imports

• Transfer
06/20/23 40
 ENTRY OF CARGO
• An entry is a prescribed Customs form in which importers
and exporters are required to declare information about
what they are importing or exporting and information on
goods subject to Customs control.
• Section 34(1) of EACCMA 2004 states, “Save as otherwise
provided in the Customs laws, the whole of the cargo of an
aircraft, vehicle or vessel which is unloaded or to be
unloaded shall be entered by the owner within twenty one
days after the commencement of discharge or in the case
of vehicles on arrival or such further period as may be
allowed by the proper officer.”
 Entry of Cargo
• According to ss.34 of the EACCMA, goods are entered
by the owner within 21 days after the commencement of
discharge (Aircraft and vessel) or on arrival (in the case
of vehicle). The goods are entered for one of the
following purposes:
• home consumption
• warehousing
• transshipment
• transit; or
• export processing zones
06/20/23 42
 Entry of Cargo

• Entry supporting documents must be furnished

(ss.34 and ss.234).
• Commissioner may allow entering goods and
checking of the declaration before the arrival at the
port of discharge of the aircraft, vessel or vehicle in
which such goods are imported.
• Un entered goods are moved to the Customs
warehouse at the expense of owner or agent of the
vessel or aircraft.
06/20/23 43
 Cont…ENTRY OF CARGO

• Section 34(2) of EACCMA 2004- The owner shall furnish

with the entry full particulars supported by documentary
evidence for the goods declared.
• Section 34(3) of EACCMA 2004 provides for pre-arrival
entry of cargo.
• Section 34 (5) of EACCMA 2004- Where goods entered in
accordance to (1) are not removed from the first point of
entry within 14 days from the date of entry, such goods
shall be liable to Customs warehouse rent.
 Cont… ENTRY OF CARGO

• Section 35 of EAC CMA- Surplus stores may be entered for:

i. Warehousing
ii. Home consumption
 Cont… ENTRY OF CARGO
• Section 36 of EAC CMA & Regulation 49- Goods which may be
released without entry:
i. Mail bags and postal articles
ii. Bona fide personal baggage
iii.Diplomatic bags
iv. Human remains
v. Bullions, currency notes, coins or perishables - subject to an
undertaking that entry shall be furnished within 48 hours of the
time of delivery.
ENTRY CARGO CONT’D

LESSON 7

06/20/23 47
 Entry in absence of documents
(S.37 & 38 of the EACCMA)
• According to section 37 of the EACCMA, goods may be entered
without documents;
 the owner must give reasons why documents are absent or
insufficient

 subscribe a declaration on a prescribed form

 proper officer allows examination or else, goods are deposited in

a customs warehouse

 examined goods entered for home use or warehousing

provisionally.
06/20/23 48
 Entry in absence of documents
cont’d
 samples may be drawn and kept until a perfect
entry is passed.
 owner may deposit additional amount estimated as
duty.
 deposited amount is forfeited unless the owner
furnishes evidence of value and makes perfect entry
within three months.
 deposited amount is refunded if declared value is
found correct.
06/20/23 49
 Cont… ENTRY OF CARGO

Section 37 & 38 of EACCMA 2004:

1.Goods may be entered provisionally pending
availability of proper documents (provisional entry).
2.Where goods are subject to duty ad valorem, samples
are retained until passing of perfect entry.
3.Taxes secured by cash deposit or bond security
4.Perfection of entry should take place within 3 months.
SUMMARY IMPORT PROCEDURE
DETAILED IMPORTATION
PROCESS
 SINGLE ADMINISTRATIVE
DOCUMENT

• In order to facilitate international trade, it is very important

that the layout of the goods declaration used by all Customs
administrations be standardized.
• Thus Customs administrations are required by the Revised
Kyoto Convention to conform to the UN layout key.
• This layout key prescribes the size of the form and the
minimum data to be provided on the declaration.
• The use of the UN layout key has led to the development of
the SAD.
SINGLE ADMINISTRATIVE
DOCUMENT
 SINGLE ADMINISTRATIVE
DOCUMENT

 It is a model form that incorporates

agreed specifications on paper size,
margins, forms design sheet and
presentation of data.
 It indicates places for the location of
specific type of information (see
image of the model form below).
 UNLK is an essential part of the
document alignment process as it
provides templates for many trade
documents.
 SINGLE ADMINISTRATIVE
DOCUMENT
Advantage of application of the UNLK:
Standardization namely. ……..
1)Aligning documents to the UNLK would
make sure that various documents use the
same visual aspects (form, paper size, box
design and location of boxes on the
documents).
2)The UNLK also ensures that parties use the
same standard terms to aid filling in the
forms.
Hence achieving the pillars of trade
facilitation
 SINGLE ADMINISTRATIVE
DOCUMENT

• Sample of the UN layout key which led to the

development of the SAD.

Microsoft Word
Document
 USES OF CUSTOMS ENTRY

i. Control of movement of goods subject to customs

control.

ii. For assessment of Customs taxes.

iii. For collection of trade statistics.

iv. For enforcement of prohibitions and restriction laws

 LEGAL FRAMEWORK FOR ENTRY
FORM (SAD)

Section 233 of EACCMA 2004 provides for the use of

prescribed forms where such forms are prescribed. Regulations

39, 89, 104 and 105 of the EACCMR 2010 specify that the form

C17 shall be used for the entry of goods. C17B is used in Kenya

and it is Asycuda World system based.

SAMPLE ENTRY FORM- C17B

Have a look at Sample document

 COMMON ITEMS ON SAD
• Importer details
• Declarant details
• Manifest number
• Agent details
• Nationality of transport
• Description of goods
• Value for duty
• Net weight
• County of origin
• Duty Payable
• Grand total
Exporter details
Processing office
Date of arrival
Mode of transport
Marks & numbers
Value
Total gross weight
Unit of quantity
Rate of duty
Other Charges
 Cont… ITEMS ON SAD
• Exchange rate
• Commodity code
• Regime code
• CPC code
• Type of packing
• Frontier office
• Place of Discharge
• Country of consignment
• Place of discharge etc.
WHEN GOODS ARE DEEMED TO
BE ENTERED

Section 2 (2) of EACCMA states

For the purposes of this Act-

•goods shall be deemed to be entered when the entry in

the prescribed manner is made and lodged by the owner
and any duty due or deposit required under this Act in
respect of the goods has been paid, or security has been
given for compliance with this Act.
WHEN GOODS ARE DEEMED TO
BE ENTERED

• goods shall be deemed to be entered for home

consumption when they have been declared for use
in a Partner State, other than temporary use, and
the provisions of paragraph (a) have been fulfilled.

06/20/23 64
 TIME OF IMPORTATION &
ENTRY
Section 2 (2)
•The time of importation of goods shall be deemed to be
the time at which the goods come within the boundaries
of the Partner States.
•Goods shall be deemed to be entered for home
consumption, when the entry is made and signed by the
owner, accepted and signed by the proper officer and
duty or deposit is paid and declared for use in the partner
state.
Cont…TIME OF IMPORTATION &
ENTRY

Section 120 (1) of EACCMA 2004: Duties must be

paid at the rate in force at the time when the goods
liable to such duty are entered for home
consumption. That is the rate applicable at the time
the entry is passed, and taxes paid.
 TIME OF IMPORTATION & ENTRY-
Cont’d

• Section 120 (3) of EACCMA 2004: Where goods

are entered in accordance with section 34 before
the arrival at the port of discharge of the aircraft or
vessel in which such goods are imported, the
import duty upon the goods shall be paid at the rate
in force at the time of arrival of such aircraft or
vessel at such port of discharge.

06/20/23 67
 Cont..TIME OF ENTRY

Importation by post
•In case of importation by post, time of entry is
deemed to be the time, when the duty thereon is
assessed by the proper officer, except in the case
where actual entry is required.
 Cont…TIME OF ENTRY

Importation overland
•In case of Importation overland time of entry of
such goods for home consumption shall be deemed
to be time when import duty thereon is paid.

06/20/23 69
 TIME OF IMPORTATION &
ENTRY-Cont’d
Importation by vessel or aircraft
•Declaration is done prior to arrival of the goods
•Duties should be paid at the rate applicable at the
time of arrival of such vessel or aircraft at such port
of discharge

06/20/23 70
 SUPPORTING DOCUMENTS TO
ENTRY DECLARATION

• Section 34(2) of the EAC CMA requires that the owner

of goods shall provide documentary evidence as proof
of the declaration that he makes to Customs about his
goods.

• Part of Customs roles is to act as agent of other bodies

which are empowered to have any control over goods
coming in or going out of our country.
 Entry Support Documents

• Therefore many documents will

belong to other bodies but as frontline
officers, it is Customs officers’ duty to
require these documents in support of
the import or export transaction.

06/20/23 72
 IMPORT DOCUMENTS
• Commercial Invoice
• Packing list
• Purchase order
• Sales agreement/pro forma invoice
• Bill of lading/Airway bill/Railway consignment note
• RCTD/IM8 entry/T1
• Certificate of origin
• Fumigation certificate
• Freight Invoice
06/20/23 73
 Documents cont’d

• Customs Declaration of Value (Form 36)

• Phytosanitary certificate
• Import permits
• CITES certificate
 CITES (Convention on Trade in Endangered Species of Fauna
and Flora)
• Others are:
 Motor vehicle registration/deregistration Certificates
 Letters of credit (LCs)
 Telegraphic transfers (TTs)
06/20/23 74
 Cont…SUPPORTING DOCUMENTS TO
ENTRY DECLARATION
Suppliers Invoice
Bill of Lading (BoL)
Certificate of origin
Certificate of Registration
Declaration of value –customs form
Freight invoice
Airway Bill for air freight cargo
Certificate of Roadworthiness for
Motor Vehicles
Letter of Credit (if need arise)
Import Declaration Form (IDF)
Insurance Debit note
Logbook and its relevant translation if
it is not in English
Personal or Taxpayer Identification
Number (PIN or TIN) certificate
Treasury Letter in case of ministerial
exemptions
Health Certificate
Permit to import Poisons
Packing List
Telegraphic Transfer (if need arise) etc.
 SUPPLIERS OR
COMMERCIAL INVOICE
• This is the transaction document issued by a
supplier to a buyer giving details of the goods
being traded.
• Original copy of the invoice must be attached
to all entries of imported goods.
• Invoice must give all necessary details
regarding the transaction that would enable the
Customs officer verify the declaration made.
 Commercial invoice

• An invoice should have following features:

i. Must be numbered
ii. Proper goods description
iii.Gives transaction value
iv.Quote currency used
v. Terms of delivery
vi.Date
vii.Quantity
06/20/23 77
 BILL OF LADING (BOL)

• Bill of lading is a document containing particulars of

goods shipped or meant for shipment.
• The Shipping Company or its agent issues it to the
shipper to act as an Evidence of contract of carriage of
goods by sea.
• It is also a document of title and whoever his or her name
is mentioned in it is the owner of the goods therein.
 Bill of Lading

• The BOL may be To Order of a Bank, Individual or

a company. In such cases the ownership will only
change through endorsement on the reverse of the
BOL in favor of a third party.
• Customs require that an original or non-negotiable
copy be attached to all import and warehousing
entries where the goods have been imported by sea.

06/20/23 79
 IDENTIFICATION
DOCUMENTS
• Whereas individuals may use either Passports or IDs for
identification when lodging documents at Customs,
Corporate companies may be required to submit their
respective Certificates of Registration.Passport is
required for Identification when lodging documents for
clearance of duty free personal effects under National
General Exemption.
DECLARATION OF VALUE FORM

• This is a statement by the importer on the terms of

trading between him/her and his/her foreign supplier.
• The responsibility of completing this form lies with the
importer himself and not his clearing agent.
• This form is presented in two (2) parts called Certificate
‘A’ and Certificate ‘B’ respectively.
• An importer who is not related to the supplier completes
Certificate ‘A’ while that one who is related to the
supplier completes Certificate ‘B’.
 OTHER DOCUMENTS:

Freight Invoice
•Freight Invoice is a document issued by the
shipping company to show freight charges against
the subject goods.
•It may be required as evidence of freight charges
where terms of delivery are FOB.
 Other Documents

Import Declaration Form

•It acts as an import license and may be issued on a
subsequent payment of a specified fee or free of charge.
This may apply to all imports or selected imports.
Insurance Debit note
•Where the invoice value is C&F or FOB, a debit note
will be required to show evidence of amount due for
insurance of the subject goods.
06/20/23 83
 Cont…OTHER DOCUMENTS:

Log Book
•It is a document showing the registration, date of
manufacture as well as current and previous owner of a
vehicle.
•It is required in all cases of imported used motor vehicles.
•For Customs purposes, this document is used to determine
Local Value of the Vehicle.
•The document is also used to determine whether or not a
returning resident qualifies to import a duty free car.
 Cont…OTHER DOCUMENTS:

Personal or Taxpayers Identification Number

•PIN or TIN is a document issued by the Revenue Authorities for
the identification of persons for tax purposes.
•Customs has adopted the system for monitoring importers using
PIN or TIN.
•PIN or TIN must be quoted in import and warehousing entries.
Certificate of Origin.
•This is a document issued usually by the chamber
of commerce of the exporting country to confirm
that goods were either manufactured or produced in
that country.
•It is important where there is preferential treatment
in terms of taxes based on the originality of goods
e.g. goods originating from EAC, COMESA
countries.
06/20/23 86
 Cont…OTHER DOCUMENTS:

Treasury Letter.
•Where the Minister has granted any exemption or
remission and such remission or exemption is
pending publication of legal notice, he or she may
issue a letter to the Commissioner of Customs to
authorize him/ her to allow such remission or
exemption.
Health Certificate
•This is a certificate issued by the public health
authority in the supply country to confirm that the
imported goods are fit for human use.
•Health certificate is required not only for all
foodstuffs but also such items such as used clothing
and worn apparels.

06/20/23 88
 INVOICE CHECKS

• Arithmetic
• Description
• Contents
• Invoice is complete
• Currency conversion
• Value be reasonable
• Invoice should be original
• Description to tally with supporting docs
 ENTRY CHECKS

 Signed by authorized person

 Declaration is properly dated
 Entry particulars agree with invoice description
 Entry particulars agree with IDF, B/L, Packing list,
COC
 Amount and rate of taxes correctly declared
 Goods are not prohibited imports
 Restrictions are complied with
 REASONS FOR STOPPING ENTRIES

Verification of tariff classification

Entry declaration on suspect description
Verification of contents
Verification of value
Full examination of goods in cases where the amount of
duty payable is in dispute
Verification of contents, volume, proof liters,
measurement, marks and numbers when such particulars
are not clearly shown on the invoice and other documents
 REASONS FOR STOPPING
ENTRIES

• Country of origin
• Routing of consignment

Customs Clearance Procedures-Kisitu Asadu Kigozi 06/20/23 92

 RED CHANNEL ENTRIES

Provisional entries
Temporary importation entries
Import entries for specific duty goods where the duty exceeds
the value of goods
Import entries for alternative Ad Valorem or specific duty
goods
Goods previously short-landed
Unaccompanied baggage
THANK YOU

and..

GOD bless!
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