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CUSTOMS & BORDER CONTROL DEPARTMENT
The Customs and Border Control Department (CBCD) is one of the Revenue Departments within Kenya Revenue Authority.
LEGAL ADMINISTRATION OF CUSTOMS & BORDER CONTROL DEPARTMENT• ThedepartmentadministerstheEastAfricanCustomManagementAct(EACMA)2004andotherRevenueActsthatimposetaxesorleviesonimportsandexportsegtheVATAct2013,ExciseAct2015andmiscellaneousAct2016.
• CBCDcollectsandaccountsforImportDutyandVAT(ValueaddedTax)onimports.ThedepartmentalsocollectsAgencyFeesonbehalfofotherinstitutionsrelatedtocargo.
• CBCDcomplimentssecurityagenciesoperationsattheentrypoints.
MANDATE OF THE DEPARTMENT• Tradefacilitation:facilitating
• Bordercontrol:ControlofExports&Imports,travellers,borderpatrolsandsurveillance.
• Revenuecollection:Import&ExportDuty,APSC(AirportPassengerServiceCharge),IDF(ImportDeclarationForm)fees,PDL(PetroleumDevelopmentLevy),TransitRoadToll,VAT,Excise&SugarLevyetc.
• Protectionofsocietyandenvironmentthroughenforcementofprohibitionsandrestrictions:by
“The department administers the East African Custom Management Act (EACMA) 2004 and other Revenue Acts that impose taxes or levies on imports and exports eg the VAT Act 2013, Excise Act 2015 and miscellaneous Act 2016.
internationaltradebyprovidingexpeditedclearanceofgoodsthroughsimplifiedandharmonizedCustomsproceduresasenvisagedundertheRevisedKyotoConvention.
• CBCDcollectsandaccountsfor35%ofthegrossrevenuecollectedbyKenyaRevenueAuthority.
barringinternationaltradeinillegalsubstancesandmaterialse.g.narcoticsubstances,armsandammunitions,endangeredanimalspecies,counterfeitorsub-standardgoods,stolenmotorvehicles,smuggledgoods,etc.
• Compilationoftradestatistics:Thedepartmentcollectsandcollatestradedataonallimportsandexportsthatthegovernmentusesforplanningpurposes.
CBM (CUSTOMS BORDER MANAGEMENT) INITIATIVES• JointBorderCommittees(JBCs)isaplatformwhereCustoms,PGAs(PartnerGovernmentAgency),andtheprivatesectorsitswiththeobjectiveoftradefacilitationandsecuringtheborder.─ Helpedinenhancinginter-agencycollaboration,andpromotingthesharingofavailableresources
• OSBP(OneStopBorderPost)─ TheseconsistofLungaLunga,Taveta,Namanga,Isebania,Malaba,Busia,andMoyale.Theyareatvariousstagesofcompletion.
THE DEPARTMENT HAS UNDERGONE SEVERAL REFORMSSINCE2005:• InJanuary2005,theDepartmentadoptedtheEastAfricanCommunityCustomsManagementAct(ECCMA)incompliancewiththeprotocolontheestablishmentoftheEastAfricanCustomsUnion.
• TheDogUnit(K9)wasintroducedinJomoKenyattaInternationalAirportandMombasa.
• PostClearanceAudit(PCA)wasestablishedtoreplacethetraditionaljerquingbranchaudit.
• Customs&ExciseDepartment
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waschangedtoCustomsServicesDepartmentaftertheDomesticExcisecomponentwastransferredtoDTD(DomesticTaxesDepartment)followingrestructuringofKRAdepartmentsonfunctionallines;in2015theDepartmenthassincebeenrenamedasCustomsandBorderControlDepartmentwhentheBorderSecuritywasgivenmoreprominencewithintheDepartment.
• TheDepartmentimplementedtheSimba2005System(Tradex)whichisawebbasedapplicationanddiscardedthesemi-automatedsystem,Boffin.
• TheServicesofPre-ShipmentInspection(PSI)companieswerephasedoutandCustomstookovertheresponsibilitiesofthePSICompanies.
• TheDocumentProcessingCentre(DPC)wasestablishedtoreplacethetraditionalLongRoomscountrywide.ItisaOneStopCentreforonlinedocumentprocessingandvalidation.
OTHER REFORMS INCLUDE THE FOLLOWING:• ECTS(ElectronicCargoTrackingSystem)
• SCT(SingleCustomsTerritory)• AEO(AuthorisedEconomicOperator)• Pre-ArrivalClearanceProgram(Ongoing)
• ICMS(IntegratedCustomsManagementSystem)(Ongoing)
ENFORCEMENT TOOLS THAT ARE USED IN THE DEPARTMENT DURING VERIFICATION OF CARGO
PROCESS OF CARGO CLEARANCE (IMPORTS)Theprocesshasvariousstages:1. REGISTRATION OF ENTRIES• ClearingAgentstransmitdeclarations(C17B)electronicallytoCustomsServiceswithinformationobtainedfromtheirclientsthroughthedocumentsmentionedherebelow.
• Theentriesarelodgedagainstthemanifestregisteredelectronicallybytheshipping/airlineagents.
EssentialDocumentstoSupportDeclarations:
centralizedattheDocumentProcessingCentre(DPC)inTimesTower,Nairobi.
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K9
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• (NOTE : Under new customs systems iCMS, the entries are automatically once payment is done without the intervention of DCP)
• CustomsOfficersprocesstheregisteredentrieselectronicallyandiffoundinorder,theyissueaDPCapproval(DPCpass)andthedeclarantthroughthesystemgetsanotificationandmovestoreleasepointforVerification/Release.
• Any other document supporting the declaration
• Packaging Lists
• Import Declaration Form (IDF)• Commercial Invoice• Bill of Lading/Airway Bill• L icenses/Permi ts (where applicable)• Exemption/remission authority (where applicable)
2. PROCESSING OF REGISTERED ENTRIES• Processingofentriesisnow
• (NOTE : Under new customs systems iCMS, the entries are automatically processed (Passed) once payment isdone without the intervention of DPC)
3. VERIFICATION & RELEASE OF CARGO• VerificationOfficersatthereleasingpointsreceivetheCustomsentriesonlineaftertheyarepassedattheDPC.
Verificationofcargoisconductedasfollows:• Goodsonredchannelareverified100%
• Goodsonyellowchannelgothroughthecargoscannerandfulldocumentverification
• Goodsongreenchannelaregivendirectrelease
• GoodsreleasedonthegreenchannelwillbesubjectedtoPostClearanceAudit(PCA)procedureonariskbasedapproach
PROCESS OF CARGO CLEARANCE (EXPORTS)Theprocesshasvariousstages: 1. REGISTRATION OF ENTRIES • ClearingAgentstransmitdeclarations(C17B)electronicallytoCustomswithinformationobtainedfromtheirclientsthroughthedocumentsmentionedherebelow.
• Theentriesarelodgedagainstthemanifestregisteredelectronicallybytheshipping/airlineagents.
Requirementsforexport:ExportDocumentationThefollowingdocumentsarerequiredforatypicalexporttransaction:• CommercialInvoice• Billoflading/Airwaybill• PackingList• CertificateofOrigin• AllnecessarypermitsCustomsdeclarationshouldbepreparedtoclearthegoodsforexport.
2. PROCESSING OF REGISTERED ENTRIES• ProcessingofentriesisnowcentralizedattheDocumentProcessingCentre(DPC)inTimesTower,Nairobi.
• CustomsOfficersprocesstheregisteredentrieselectronicallyandiffoundinorder,theyissueaDPCpassandthedeclarantthroughthesystemgetsanotificationandmovestoreleasepointforverification/Release.
3. VERIFICATION, STUFFING, SEALING & RELEASE OF EXPORT CARGO• VerificationOfficersatthereleasingpointsreceivetheCustomsentriesonlineaftertheyarepassedattheDPC.
• Priortorelease,theexportOfficerverifiesand/orsupervisesstuffingofexportcargopriortorelease.
• Thegoodsproceedtotheborderofexit.
• AfterexportconfirmationhasbeenconfirmedaCEO(CertificateofExport)isissued.
VALUATION OF EXPORTS/ IMPORTSValuationforcargoiscarriedoutaccordingtothefourthscheduleofEACMAinaccordancewithWTO(ACV)AgreementonCustomsValuation.InviewofKenyabeingasignatorytotheagreement,theDepartmentensuresthattheinternationalValuationguidelinesarestrictlycompliedwith.
PROHIBITED AND RESTRICTED IMPORTS & EXPORTS TheSecond&ThirdScheduleoftheEACustomsManagementActprescribestheProhibitedandRestrictedImports&Exportsrespectively.
“• Customs Officers process
the registered entries
electronically and if found in order, they issue a DPC
pass and the declarant through
the system gets a notification and moves to release point
for verification/Release.
Tulipe Ushuru, Tujitegemee!FORANYFURTHERENQUIRY/INFORMATIONKINDLYCONTACT:
TIMESTOWER:[email protected]:[email protected]
MOMBASA:[email protected]
TimesTowerBuilding,HaileSelassieAvenueP.O.Box48240-00100Nairobi-Kenya|www.kra.go.ke|+254204999999
+254711099999|[email protected]
