Trusted since 2008
LoginRegister
Study resources on Kenyaplex

Get ready-made curriculum aligned revision materials

Exam papers, notes, holiday assignments and topical questions – all aligned to the Kenyan curriculum.

Browse exam papers
Or go directly to:
Class notes Holiday assignments Topical questions Other resources

Explain briefly the meaning of “goods subject to customs control” under the Customs and Excise Act (Cap. 472)

Explain briefly the meaning of “goods subject to customs control” under the Customs and Excise Act (Cap. 472)

Answers

Wilfred
Goods subject to customs control are goods that must meet the requirements of the C & E Act before they can be allowed in the country / or allowed to leave the country, The purpose of the control is to ensure that duty is paid on these goods sec. 12 of cap 472 specifies them as:-
i) Imported goods through the post office
ii) Dutiable goods and excisable goods
iii) Seized goods or goods under notice of seizure over
iv) Goods on board and aircraft
v) Goods under drawback
vi) Goods subject to export duty from failure of bringing them to the port for export to the time of taxation
vii) Goods subject to restriction on exportation
viii) Goods pending exportation and are stored in a custom area with the permission of a proper officer
Wilfykil answered the question on February 25, 2019 at 09:54

Answer Attachments

Next: Name four incentives given by the government to encourage the growth of capital market in Kenya

Previous: Explain the requirements of an application for refund of VAT paid in respect of Bad debts.

View more CPA Advanced Taxation Questions and Answers  |  Return to Questions Index

Exams With Marking Schemes

Related Questions