(a) ports;

(b) customs airports;

(c) places of loading and unloading within ports;

(d) boarding stations;

(e) customs areas;

(f) sufferance wharves;

(g) places for the landing and embarkation of persons;

(h) places for the examination of goods (including baggage);

(i) transit sheds;

(j) roads or routes in Kenya over which goods in transit, or carried coastwise, shall be conveyed;

(k) entrances and exits, whether general or special, to and from any customs area, port, or airport within Kenya.

(1A) Notwithstanding the provisions of subsection (1), transit sheds and other customs areas shall -

(a) only be located in plots of not less than 2.5 hectares;

(b) have a railway siding in case of transit sheds handling goods imported by sea;

(c) be located not more than one kilometre from the runway, in the case of transit sheds used for the handling of goods imported by air;

(d) be located within or next to existing customs areas, in the case of transit sheds at frontier ports;

(e) where located inland, not be used for the handling of transit or transshipment goods;

(f) if appointed before the commencement of this subsection, comply with this subsection not later than the 31 st December 2004.

(2) An appointment made under subsection (1) may be subject to such conditions, including the provision of suitable accommodation for officers, as the Commissioner may think fit:

Provided that -

(a) the private operators of transit sheds shall provide the Commissioner such security to cover the duties on goods deposited therein as the Commissioner may determine; and

(b) the Commissioner may revoke the appointment of any transit shed whose average monthly revenue in the calendar year ending on 31st December 2004, or any subsequent calendar year, is less than one hundred million shillings.

(3) The Commissioner may, in any particular case, on a temporary basis and subject to such conditions as he may think fit, permit any boarding station, area, wharf, place, road, route, entrance or exit to be used as if it had been so appointed and in that case this Act shall apply thereto as if it had been so appointed.

(4) Any person who -

(a) deposits transit goods in a place other than one appointed by the Commissioner under subsection 91);

(b) fails to comply with, or contravenes, any of the conditions prescribed by the Commissioner with respect to the operation of transit sheds;

(c) deposits or allows any person to deposit prohibited goods in the transit shed; or

(d) is in any way involved in fraudulent activity with respect to the goods deposited in a transit shed,

shall be guilty of an offence and liable to a fine not exceeding one million, five hundred thousand shillings, and the Commissioner may revoke the appointment of the transit shed to which the offence relates.