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Section 65

Application of East African Community Customs Management, Act 2004

Subject to this Act, the East African Community Customs Management Act, 2004 and any rules made thereunder relating to customs generally, whether made before or after the commencement of this Act, shall have effect, with such exceptions and adaptations as may be prescribed, in relation to imported taxable goods and exported goods*, whether liable to any duty of customs or not, as if all such goods were liable to duties of customs and as if those duties included tax. (TLAA 2024 wef 27th December, 2024 S20*)

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VAT notes

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