Customs control of goods.

10 of 1987, s. 2, 10 of 1990, s. 2, 10 of 1988, s. 3, 9 of 1992, s. 3, 13 of 1995, s. 4, 8 of 1997, s.3.

12. (1) The following goods shall be subject to customs control -

(a) all imported goods, including goods imported through the Post Office, from the time of importation until delivery for home use or until exportation, whichever first happens;

(b) all goods under drawback from the time of the claim for drawback until exportation;

(c) all goods subject to export duty from the time when the goods are brought to a port or place for exportation until exportation;

(d) all goods subject to restriction on exportation from the time the goods are brought to a port or place for exportation until exportation;

(e) all goods which are with the permission of the proper officer stored in a customs area pending exportation;

(f) all goods on board an aircraft or vessel whilst within a port or place in Kenya;

(g) all dutiable goods and excisable goods on which duty has not been paid;

(h) all seized goods and all goods under a notice of seizure.

(2) Where any goods are subject to customs control then -

(a) any officer may at any time examine those goods;

(b) except by authority or in accordance with this Act, no person shall interfere in any way with those goods:

Provided that the Commissioner may, permit the assembly of any vehicle, machinery or part processing of any other goods if he is satisfied that the vehicle, machinery or other goods will not lose their identity after the assembly or part processing.

(3) Where goods are subject to customs control, the Commissioner may permit the owner of those goods to abandon them to the customs; and on abandonment the goods may, at the expense of the owner thereof, be destroyed or otherwise disposed of as the Commissioner may direct and the duty thereon shall be remitted or refunded, as the case may be.

(4) A person who contravenes subsection (2) (b) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both, and any goods in respect of which the offence has been committed shall be liable to forfeiture.