Prohibitions & Restriction-1

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INSTITUTE OF TAX

ADMINISTRATION

SUBJECT: CUSTOMS PROCEDURES


CODE: CSU 07316
TOPIC:PROHIBITIONS&RESTRICTIONS
Introduction

Governments have the duty and


responsibility to protect the society and
economy of their respective countries.
 The Customs as a government service
has the duty to protect the society and the
economy of the country by
◦ allowing, prohibiting and restricting goods
which enter in their respective countries.
This is for the sake of maintaining
security, healthy society and sound
OBJECTIVES

At the end of the topic the participants


will be able to:
◦ Define terms used in the prohibitions and
restrictions.
◦ Explain controls under the Revised Kyoto
Convention;
◦ Explain controls under the East African
Community.
◦ Identify provision of the Law relating to
Prohibitions and restrictions.
OBJECTIVES

◦ List down prohibited and restricted goods


◦ List down reasons for prohibitions and
restrictions.
◦ Describe the International convention on
Prohibitions and Restrictions
DEFINITIONS

Cargo
◦ Includes all goods imported or exported in any
aircraft, vehicle or vessel other than such
goods as are required as stores for
consumption or use by or for the aircraft,
vehicle or vessel, its crews and passengers and
the bona fide personal baggage of such crews
and passengers.
DEFINITIONS

Goods
◦ Includes all kinds of articles, wares,
merchandise, livestock, and currency, and
where any such goods are sold under this Act,
the proceeds of such sale
DEFINITIONS

Prohibited goods
◦ Means any goods the importation, exportation
or carriage coastwise, of which is prohibited
under this Act or any law for the time being in
force in the Partner States;
DEFINITIONS

Restricted means
◦ Means any goods the importation, exportation,
transfer or carriage coastwise, of which is
prohibited, save in accordance with any
conditions regulating such importation,
exportation, transfer, or carriage coastwise,
and any goods the importation, exportation,
transfer, or carriage coastwise, of which is in
any way regulated by or under the Customs
laws.
Customs controls under the
Revised Kyoto convention
All goods, including means of transport,
◦ Enter or leave the Customs territory,
◦ Regardless of whether they are liable to duties and
taxes
The Customs control
◦ Shall be limited and
◦ Applied when necessary to ensure compliance with t
Customs law.

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Customs controls under the Kyoto
convention

Inthe application of Customs control, the


Customs shall
◦ Use risk management.
◦ Use risk analysis
 to determine which persons
 which goods, including means of transport, should be
examined and the extent of the examination.
◦ Adopt a compliance measurement strategy to
support risk management.
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Customs controls under the Kyoto
convention

Customs control systems shall include


◦ audit-based controls.
The Customs shall seek to;
◦ Co-operate with other Customs administrations
◦ Conclude mutual administrative assistance
agreements to enhance Customs control.
◦ Co-operate with the trade and
◦ Seek to conclude Memoranda of Understanding

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Customs controls under the Kyoto
convention

The Customs shall


◦ use information technology
◦ electronic commerce
 to the greatest possible extent to enhance Customs
control.
The Customs shall
◦ evaluate traders’ commercial systems where those
systems have an impact on Customs operations to
ensure compliance with customs requirements.
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THE EACCMA, 2004/2011

253 sections
6 schedules

 SECOND SCHEDULE-Prohibitions and Restrictions on


Imports Generally

 THIRD SCHEDULE – Prohibitions and Restrictions on


Exports Generally

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Legal authority for Prohibitions and
restriction- imports

 Sect 18- Part A & B of Second schedule are


Prohibited and restricted

 Sect
19- Powers to prohibit goods: The
Council – Gazette

 Sect 20(1)- Exemption of goods in Transit


Transhipments or as stores

 Sect 20(2)-Time limit- re-exported 14


The second schedule “Part A”
Prohibited imports
All prohibited goods under this Act, or by
any written law for the time being in force in
the Partner State.
False money and counterfeit currency notes
and coins
Pornographic materials indecent or obscene
prints, paintings, books, cards,

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Prohibitions imports

Matches - white phosphorous


Narcotic drugs under international control.
Hazardous wastes and their disposal
All soaps and cosmetic products containing
mercury -Jaribu soap
Used tyres for light Commercial vehicles and
passenger cars

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Second schedule “Part B”
Restricted imports
All imports of which is for the time being
regulated under this Act or by any written
law
Traps capable of killing or capturing any
game animal
Arms and ammunitions
Ivory for elephants un-worked or simply
prepared but not cut to shape.
Teeth of hippopotamus un-worked or simply
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Restricted imports

Horn of rhinoceros un-worked or simply


prepared but not cut to shape
Other ivory un-worked or simply prepared
but cut to shape.
Ivory powder and waste.
Tortoise shell.
Worked ivory and articles of ivory.

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Restricted imports

Ozone Depleting Substances -Montreal


Protocol (1987) –
Vienna Convention (1985).
Endangered Species of World Flora and
Fauna
Commercial casings (Second hand tyres).
Armoured fighting vehicles

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Restricted Exports

All goods the exportation of which is


regulated under this Act or of any law
Waste and scrap of ferrous cast iron
Timber from any wood
Fresh unprocessed fish (Nile Perch and
Tilapia);
Wood charcoal.

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REASONS:

(i) Political reasons:


seditious publication,
incite the public to revolt:

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REASONS: cont
(ii) Economic reasons:
false money - harm the economy

(iii) Social reasons:


Indecent, obscene prints or books.

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REASONS: cont

(iv)Security reasons:
Silencer fire arms, Arms & Arm,
Flick knifes

(v) Health reasons


Dangerous/drug of abuse or Food stuffs

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REASONS: cont
(vi) Agricultural
Plants, seeds
Game animals

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Instruments / Conventions

Regional conventions on Prohibitions and


restrictions
◦ Second and third schedule of the
EACCMA, 2004
International conventions on prohibited
and restricted goods
◦ Convention on international trade in
endangered species (CITES)
◦ International convention on drugs of abuse
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Instruments / Conventions
◦ Montreal Protocol
 on Substances that Deplete the Ozone Layer
◦ Basel Convention
 Control of Trans-boundary Movements of Hazardous
Wastes and Their Disposal
◦ The Rotterdam Convention
 banned or severely restricted chemicals and severely
hazardous pesticide

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Convention on international trade in
endangered species (CITES)

◦ Washington, D.C., on 3 March 1973


amended in Bonn, on 22 June 1979.
 Plant and animal-beautiful and varied forms
 Irreplaceable part of the natural systems
 Control to protect them.

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©
© Copyright
Copyright CITES
CITES Secretariat
Secretariat 2003
2003

Convention on International Trade in Endangered


Species of Wild Fauna and Flora
International convention on drugs of
abuse
Narcoticdrugs has been of global concern
- Shanghai in 1909
Governments
◦ control over production and distribution of
narcotic drugs and psychotropic substances.
◦ Combat drugs of abuse and illicit traffic

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The Rotterdam Convention

The Rotterdam Convention on the Prior


Informed Consent (PIC)
◦ Procedure for Certain Hazardous Chemicals and
Pesticides in International Trade.
◦ It controls both banned or severely restricted
chemicals and severely hazardous pesticide
formulations.

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Basel Convention

Basel Convention on
◦ the Control of Trans-boundary Movements of
Hazardous Wastes and their Disposal;
◦ The Convention strictly regulates the trans-boundary
movements of hazardous wastes and
◦ provides obligations to its Parties to ensure that
such wastes are managed and disposed of in an
environmentally sound manner.

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What is the role of these government
departments- Prohibitions & restrictions.
Tanzania Bureau of Standards
Tanzania Food and Drug Authority
Ministry of Agriculture
Ministry of Home Affairs
Ministry of Livestock and Fisheries
Ministry of Health
Tanzania Atomic Energy Commission

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Offences, penalties forfeiture and seizure

 Powers to seize prohibited goods


liable to forfeiture, procedures on
seizure, condemnation and restoration
of Seizure are the subjects of sections
213-218
 Goods liable to forfeiture – sec. 210
 Vessels liable to forfeiture – sec. 211
 Provisions relating goods liable to
forfeiture – sec.212
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Settlement of case by the Commissioner
Powers of the commissioner to compound
offence have been invested by section 219
of the Act
THE END

THANK YOU

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