of Uganda of any train carrying uncustomed goods, the station master or other person in charge of the railway station at that port shall deliver to the proper officer copies of all invoices, way-bills, consignment notes or other documents received by him and relating to the uncustomed goods conveyed by that train and consigned to that station or required to be entered at that port.
(2)
No station master or other person in charge of a railway station at any port shall, without the written permission of a proper officer, permit uncustomed goods required to be entered at that port and conveyed to that station in any train to be removed from the transit shed or customs areas 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.
(3)
No station master or other person in charge of a railway station shall, without the written permission of the proper officer, deliver to the consignee or any person at his station any goods which are required to be entered at any other station.
(4)
No owner or user of a private railway siding or any other person may receive railway trucks containing uncustomed goods into a private railway siding unless he has been granted written permission by the Commissioner.
(5)
Any person who contravenes the provisions of this section shall be guilty of an offence.";
(d)
by substituting for section
52
, the following- "Penalty 52. Any person who, takes, or unlawfully (a) causes or permits to be taken, taking, etc., any goods from any warehoused goods. warehouse otherwise than in accordance with this Act; fails to (b) carry into and deposit in the warehouse any goods entered for warehousing; or wilfully destroys or (c) damages any warehoused goods otherwise than in circumstances specifically provided for in this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding two years or a fine equal to ten percent of the CIF value of the goods.";
(e)
by inserting immediately after section
108
the following new "Determination 108A. Where any goods are entered of value of goods for for export, the value of such goods shall be export. taken to be, (a) the local selling price free on rail or truck at the place of dispatch or port of shipment in Uganda, including the cost of packing and packages; or (b) in the case of goods for which there is no local selling price, either, (i) the price realised less the cost of freight, railwage, insurance and any other charges (other than packing charges) incidental to placing the goods on board a ship, aircraft, vehicle or train; or (ii) the value assessed by the Commissioner.";
(f)
in section
114
, by renumbering the section as subsection (1) of section
114
and by adding the following new subsection- "(2) Any goods in a bonded warehouse or under the control of customs which belong to any person from whom duty is due, and any goods afterwards imported or entered for export by that person, shall be subject to a lien for such debt and may be detained by the Commissioner until such duty is paid and the claim of the Government shall have priority over the claims of whatever nature of any other person upon the said goods and the goods may be sold to meet the duty due if it is not paid within two months after the goods are detained.";
(g)
by inserting immediately after section
117
the following new "Payment 117A. (1) The Commissioner may, by instalments. subject to such conditions as he may deem fit to impose, permit any person to pay by instalments of such amounts and at such times as he may fix, any duty payable under the Act found to be due after the goods have been released from customs control.
(2)
Payment by instalments under the preceding subsection shall be subject to payment of such rates of interest, amounting to the ruling commercial bank lending rate, applicable to commerce.";
(h)
by inserting immediately after section
141
the following new "Removing 141A. Any person who wilfully or defacing customs removes any customs seal from any ship, seals. aircraft, vehicle, train or package without the authority of a proper officer or in accordance with the regulations or who wilfully alters, defaces, obliterates or imitates, any mark placed by an officer on any package shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five million shillings or to both such fine and imprisonment.";
History: Act 4/1984; Statute 1/1987, ss. 3, 6; Statute 4/1988, s. 4; Act 17/1994, s. 20; Act 9/1996, s. 14; Act 2/1998, s. 12; Act 1/1999, s. 11; Act 7/1999, s. 15.
East African Customs and Transfer Tax Management Act, Laws of the Community, 1970 Revision, Cap. 27.
