Section 1: Interpretation

(1) In this Act, unless the context otherwise requires- (a) "Commissioner General" means the Commissioner General of Customs appointed under section 3 of the Customs Management Act and the Commissioner General of Excise appointed under section 3 of the Excise Management Act; (b) "customs and excise revenue" means any import duties chargeable under the Customs Tariff Act and excise duties chargeable under the Excise Tariff Act; (c) "Customs Management Act" means the East African Customs and Transfer Tax Management Act; (d) "department" means the department of customs and excise established under section 2; (e) "East African department" means the East African Customs and Excise Department; (f) "Excise Management Act" means the East African Excise Management Act; (g) "Minister" means the Minister responsible for finance. (2) For the purposes of this Act and any other written law- (a) the reference to "the Community" both in section 114 of the Customs Management Act and in section 56 of the Excise Management Act shall be read as a reference to "the Government"; and (b) all references in the Customs Management Act to "the Authority" shall, unless the context otherwise requires, be read as references to "the Minister". (3) For the avoidance of doubt, it is declared that the East African Customs and Excise Revenue Allocation Act shall be read subject to section 3 of this Act.