CUSTOMS LAWS AND CLEARANCE PROCEDURES Presented by : Kisitu Asadu - - PowerPoint PPT Presentation

CUSTOMS LAWS AND CLEARANCE PROCEDURES

Presented by : Kisitu Asadu Kigozi

CLEARANCE OF CONSOLIDATED CARGO IN UGANDA

New Administrative guidelines

Objective of the study:

 By the end of this session the participant

should able;

• to explain the new administrative

guidelines to clear consolidated cargo into Uganda by the start of the new financial year 2019-2020

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Lesson Content

 Definitions of key concepts/words  Background  Legal framework  The targeted stakeholders  The new administrative guidelines  Implementation timelines

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DEFINITIONS

 Customs Laws: control the import

and export of goods into and out of Uganda and the duties (or import taxes) paid on such goods. The Uganda Revenue Authority is the regulatory agency primarily tasked with overseeing Ugandan customs laws.

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DEFINTIONS CONINUED

 Customs Regulations: Each country

has its own laws and regulations for the import and export of goods into and out

• f a country, which

its customs authority enforces. The import or export of some goods may be restricted or forbidden for example.

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DEFINTIONS CONINUED

 Guidelines issued by the Commissioner

Customs form part and parcel of the legal regulatory framework for the administration of imports and exports. In Uganda we use the East African Community Customs Management Act and Regulations and all acts passed by Parliament of Uganda that refer to discipline.

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 Customs: the official department that

administers and collects the duties levied by a government on imported and exported goods.

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DEFINTIONS CONINUED

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 Consolidated cargo: containerized or

unitized cargo comprising of several small individual shipments owned by different importers sent under one master air bill or master bill of lading with or without house airway bill or house of lading

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DEFINTIONS CONINUED

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DEFINTIONS CONINUED

 An air waybill (AWB): is a document that

accompanies goods shipped by an international air courier to provide detailed information about the shipment and allow it to be tracked.

 A house airway bill issued by a freight

forwarder on receipt of goods from shipper agreeing to deliver goods at destination.

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DEFINTIONS CONINUED

 A bill of lading (BOL): a detailed list of a ship's

cargo in the form of a receipt given by the master of the ship to the person consigning the goods.

 A House Bill of Lading (HBL) is a document

created by an Ocean Transport Intermediary (OTI) such as a freight forwarder or non-vessel operating company (NVOCC). The document is an acknowledgment of the receipt of goods that are to be shipped.

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BACKGROUND

 Uganda Customs faces challenges

related to importation and clearance

• f consolidated cargo. Small traders

have suffered unnecessary delays increased cost of doing business and loss of cargo at the hands of dishonest players in logistics and supply chain.

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BACKGROUND CONTINUED

 Government has also lost revenue and

the tax agency its reputation.

 Thus the need for new guidelines to

regulate this category of cargo as provided for under Section 247 of the East African Community Customs Management Act.

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LEGAL FRAMEWORK

 Section 247 of the East African Community

Customs Management Act (EACCMA,2004 as amended) mandates the Commissioner Customs to issue guidelines to regulate customs business in Uganda (Refer to hand

• ut 1)

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TARGETTED STAKEHOLDES

 Importers  Freight Forwarders  Customs Agents/ Brokers  Shippers  Consolidators

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NEW ADMINISTRATIVE GUIDELINES

12 New Administrative Guidelines

 All cargo received by consolidators in country of

export must have the following details:

 Full address of the owner  Telephone contacts  E-mail contacts  Home physical address  All accompanying documents must in translated

in English

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ADMINISTRATIVE GUIDELINES CONT’D

 Formal loading instructions must be given to

consolidators by the owner of the goods

 Shippers are required to give information of

destination port to the owner of the goods

 Aggregation of shipping, handling charges

and Customs duties is prohibited. Consolidators must stop billing importers money for taxes

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ADMINISTRATIVE GUIDELINES CONT’D

 All consolidated cargo must have a detailed

commercial invoice and packing list as per set standards (Refer to handout 2)

 Customs declaration at the port of

destination/offloading should be in unit measure

 Consolidated cargo shall only be cleared in

designated customs areas

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ADMINISTRATIVE GUIDELINES CONT’D

 All consolidated cargo shall only be declared

in the owner’s names using house bill of lading or airway bill or consolidating company using a master bill of lading or airway bill.

 In case of an offence, the cargo of the

consignee involved shall be the only one affected

 No consolidation of cargo destined to

different countries shall be allowed

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ADMINISTRATIVE GUIDELINES CONT’D

 Consolidators shall file a monthly report of all

consignments handled to the Commissioner Customs by the 5th of the following month

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IMPLEMENTATION TIMELINES

 The effective date of implementation of the

new administrative guidelines April 19,2019

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Q &A

QUESTIONS

akisitu@ura.go.ug

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RECOMMENDATIONS AND CONCLUSIONS

 Recommendations  Further information-URA Web portal on

Customs Page

 Contact any Customs office for further

information

 Conclusion

The logistics and supply chain management keeps evolving thus government regulations have to change to keep pace

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THANK YOU and..

GOD bless!