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Section 185(1) of the East Africa Customs Management Act (2004) provides that "Goods that are re-imported shall be entitled to re-entry free of import duties...

      

Section 185(1) of the East Africa Customs Management Act (2004) provides that "Goods that are re-imported shall be entitled to re-entry free of import duties and to a refund of duties paid on exportation
Outline three conditions to be fulfilled before the refund of duties can be provided under the East Africa Customs Management Act (2004).

  

Answers


Wilfred
i) The re-imported goods can be identified by an officer as the goods that were exported.
ii) Re-importation occurs within one year from the time of exportation or such other period as may be determined by the commissioner.
iii) The goods have not undergone any manufacturing, processing or repairs
Wilfykil answered the question on February 15, 2019 at 08:24


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