Section 22

Imported goods subject to customs control 

(1) A person shall not be entitled to obtain delivery of imported taxable goods from the control of the customs unless the person has paid, in full, the correct amount of tax due.

(2) Notwithstanding the provisions of any other written law, any taxable goods which are imported by air, land or water shall be produced by the importer to a proper officer of customs at the customs station at or nearest to the place of entry, and any importer who fails to produce any such goods commits an offence and the goods in respect of which the offence was committed shall be liable to forfeiture.

(3) The Commissioner of Customs –

• (a) shall collect tax payable under this Act on imported goods at the time of importation and shall, at that time, obtain such information as may be prescribed in respect of the importation; and
• (b) may make arrangements for such functions to be performed on his behalf in respect of imported goods through the postal service.

(4) For the purposes of this section, the Commissioner of Customs may exercise any power conferred upon him by the East African Community Customs Management Act, 2004 as if the reference to import duty in that Act includes a reference to tax payable on imported goods under this Act.

*Provided that—

• (a)the Tax Procedures Act, 2015 shall apply with regard to imposition of interest and penalties; and
• (b)in cases where interest becomes payable it shall not, in aggregate, exceed the principal tax.  (Finance Act 2022-wef-01-July-2022*)

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