The East African Community Customs Management (Amendment) Act, 2025

1. Short title

2. Amendment of the East African Community Customs Management Act, 2004

3. Amendment of section 4 of the principal Act

4. Amendment of section 5 of the principal Act

5. Amendment of section 14 of the principal Act

6. Amendment of section 26 of the principal Act

7. Amendment of section 33 of the principal Act

8. Amendment of section 34 of the principal Act

9. Amendment of section 47 of the principal Act

10. Amendment of section 48 of the principal Act

11. Amendment of section 50 of the principal Act

12. Amendment of section 78 of the principal Act

13. Amendment of section 108 of the principal Act

14. Amendment of section 109 of the principal Act

15. Amendment of section 112 of the principal Act

16. Amendment of section 114 of the principal Act

17. Insertion of new section 114A

18. Amendment of section 122 of the principal Act 1 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025

19. Replacement of section 124 of the principal Act

20. Amendment of section 139 of the principal Act

21. Insertion of new section 140A

22. Amendment of section 144 of the principal Act

23. Amendment of section 167 of the principal Act

24. Amendment of section 175 of the principal Act

25. Amendment of section 187 of the principal Act

26. Amendment of section 190 of the principal Act

27. Amendment of section 203 of the principal Act

28. Amendment of section 218 of the principal Act

29. Amendment of section 234 of the principal Act

30. Amendment of section 251 of the principal Act 2 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 THE EAST AFRICAN COMMUNITY CUSTOMS MANAGEMENT (AMENDMENT) ACT, 2025 An Act of the Community to amend the East African Community Customs Management Act to streamline and rationalise customs administration, operations and procedures; and to provide for related matters. Date of Assent: 30th November, 2024 Date of Commencement: 26th September, 2025 ENACTED by the East African Community and assented to by the Heads of State.

1. This Act may be cited as the East African Community Short title. Customs Management (Amendment) Act, 2025.

2. The East African Community Customs Management Act, Amendment of the East 2004, in this Act referred to as the principal Act, is amended in African section 2 (1)— Community Customs Management Act, 2004. (a) in the definition of the word “agent” by substituting the words “or vessel” wherever they occur, with the words “vessel or goods”; 3 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 (b) by substituting for the definition of “bonded warehouse” with the following definition— “bonded warehouse” means any warehouse or other place licensed by the Commissioner for the deposit of dutiable goods on which duty has not been paid or any other goods under customs control; (c) in the definition of “export duties” by repealing the word “customs” wherever it occurs; (d) in the definition of “import duties” by repealing the word “customs” wherever it occurs. Amendment of section 3. Section 4 of the principal Act is amended in subsection 4 of the (1) by substituting paragraph (e) with the following new principal Act. paragraph— “(e) compilation, dissemination and publication of customs and trade statistics and information;” Amendment of section

4. Section 5 of the principal Act is amended by inserting 5 of the immediately after subsection (3), the following new principal Act. subsection— “(3a) A Commissioner may deploy customs officers at the first point or port of entry in another Partner State for the purposes of implementing customs operations in accordance with this Act.” Amendment 5. Section 14 of the principal Act is amended— of section 14 of the principal Act (a) in subsection (3) by substituting the word “owner” with the words “license holder”; 4 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 (b) in subsection (4) by substituting the words “owner or operator” wherever they occur, with the words “license holder”; (c) in subsection (5) by substituting the words “owner or operator” with the words “license holder”.

6. Section 26 of the principal Act is amended— Amendment of section 26 of the (a) in subsection (2) by inserting immediately after principal the word “owner” the words “or operator”; Act. (b) in subsection (3) by inserting immediately after the word “shed”, the words “or its operator”; (c) in subsection (4) by inserting immediately after the words “shed owner”, the words “or operator”; (d) in subsection (5) by inserting immediately after the word “shed”, the words “or its operator”; (e) in subsection (6) by inserting immediately after the word “shed”, the words “or its operator”.

7. Section 33 (5) of the principal Act is amended— Amendment of section 33 of the (a) by substituting the word “importer” with the word principal Act; “owner”; (b) in the proviso, by substituting the words “enter into a bond”, with the words “furnish security”.

8. Section 34 of the principal Act is amended in subsection Amendment (1) by inserting immediately after paragraph (e), the following of section 34 of the new paragraph— principal Act. “(f) special economic zones; or 5 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 (g) any other regime authorised by the customs laws”. Amendment of section

9. Section 47(2) of the principal Act is amended by 47 of the inserting immediately after the word “book”, the words “or an principal electronic record”. Act. Amendment 10. Section 48(2) of the principal Act is amended by of section 48 of the inserting immediately after the word “book”, the words “or an principal electronic record”. Act. Amendment 11. Section 50(1) of the principal Act is amended by of section 50 of the inserting immediately after paragraph (g), the following new principal paragraph— Act. “(h) any other regime authorised by the customs laws” Amendment of section

12. Section 78 of the principal Act is amended in subsection 78 of the (5)(a) by substituting the word “agree” with the word principal “conform”. Act. Amendment 13. Section 108 of the principal Act is amended in of section 108 of the subsection (2)(d) by substituting the word “surety” with the principal Act. word “bond”. Amendment of section

14. Section 109 of the principal Act is amended in subsection 109 of the (1) by repealing the words “under it”. principal Act. Amendment 15. Section 112 of the principal Act is amended in subsection of section 112 of the (2) by substituting the expression “31st December, 2019” with principal the words “the coming into force of the Tripartite Agreement Act. between the Community, SADC and COMESA.” 6 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025

16. Section 114 of the principal Act is amended— Amendment of section 114 of the (a) in subsection (1) by substituting the word “Duty” principal Act. with the words “Import duty”; (b) in subsection (2) by substituting the word “Duty” with the words “Import duty”.

17. Part X of the principal Act is amended by inserting Insertion of new section immediately after section 114, the following new section— 114A. Use of exempted “114A. (1) Goods exempted from import goods duty under section 114 shall be used in according to conditions accordance with the purpose and conditions for for exemption specified in the Fifth Schedule. exemption (2) A person who intends to change the use or purpose of goods exempted from import duty shall seek approval from the Commissioner. (3) A person who uses goods exempted from import duty under this Act in contravention of the conditions and purpose of the exemption, without the approval of the Commissioner, commits an offence and is liable on conviction to imprisonment not exceeding three years or a fine not exceeding twenty thousand dollars.

18. Section 122 of the principal Act is amended— Amendment of section 122 of the (a) by inserting immediately after subsection (1), the principal Act. following new subsection— 7 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 “(1a) Notwithstanding subsection (1) the Council shall issue directives on the applicable import duty ad valorem values for used goods.” (b) in subsection (7) by substituting the words “when an entry is presented to and accepted by the proper officer” with the words “at the time the goods are entered”; (c) by inserting immediately after subsection (7), the following new subsection— “(8) In determining the customs value of the goods, where the cost of insurance cannot be ascertained, the Commissioner shall apply the insurance cost at a rate prescribed by the Council.” Replacement of section 19. For section 124 of the principal Act, there is substituted 124 of the the following— principal No duty in Act. “124. Where the customs value of imported respect of goods of a goods is equivalent to fifty dollars or less, no value less duty shall be collected.” than fifty dollars Amendment of section 20. Section 139 of the principal Act is amended by inserting 139 of the immediately after the word “zone” the words “special economic principal Act. zone or any other schemes approved by the Council”. Insertion of new section 21. The principal Act is amended by inserting immediately 140A. after section 140, the following new section— Review of “140A. (1) For the purposes of Article 12(3) Common of the Protocol, the measures approved by External Tariff to the Council may include temporarily waiving remedy duty on specified goods where there is a adverse effects on shortfall in the production of those goods in Partner States the Community. 8 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 (2) The request by a Partner State to the Council to temporarily waive duty shall be supported by evidence of the production levels of the specified goods and shall be considered by the Council within sixty days. (3) A temporary waiver granted by the Council under this section shall not exceed one year.”

22. Section 144 of the principal Act is amended in subsection Amendment of section (1) by inserting immediately after paragraph (b), the following 144 of the new paragraph— principal Act. “(c) of any duties in respect of goods that have been exported or transferred to another Partner State prior to their release from customs control.”

23. Section 167 (1) of the principal Act is amended — Amendment of section 167 of the (a) in paragraph (a) by inserting immediately after principal Act the word “zone” the words “or any other schemes approved by the Council”; (b) in paragraph (b) by inserting immediately after the word “state”, the words “as at importation”.

24. Section 175 of the principal Act is amended in subsection Amendment (2) by substituting the reference to section 122 with a reference of section 175 of the to section 120. principal Act

25. Section 187 of the principal Act is amended by adding a Amendment of section new subsection as follows— 187 of the principal Act “(2) Where this Act requires information to be in a prescribed form or in writing, that requirement shall be met by information provided in electronic form as authorised by the Commissioner. 9 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 .Amendment 26. Section 190 of the principal Act is amended in paragraph of section 190 of the (c) by inserting immediately after the word “Act, the words, principal “or any law of a Partner State”. Act. Amendment 27. Section 203 of the principal Act is amended by of section 203 of the substituting the words “ten thousand dollars” with the words principal “twenty thousand dollars or fifty percent of the dutiable value Act. of the goods involved, whichever is higher”. Amendment 28. Section 218 of the principal Act is amended by substituting of section 218 of the the word “Council” with the word “Commissioner” wherever principal it occurs. Act. Amendment 29. Section 234 of the principal Act is amended in subsection of section 234 of the (3) by substituting the words “original and duplicate and the principal proper officer may retain the original” with the words “physical Act. or electronic form and the proper officer shall maintain the relevant record of the documents.” Amendment 30. Section 251 of the principal Act is amended by of section 251 of the inserting immediately after paragraph (l), the following new principal Act paragraphs— “(m) the use of risk management in all customs operations; (n) trade facilitation measures to accelerate clearance of goods; and (o) single customs territory.” 10 <!-- page break --> East African Community Customs Management (Amendment) Act, 2025 11 <!-- page break -->