NEW CUSTOMS LAW ENACTED

NEW CUSTOMS LAW ENACTED

Eric Aguda, Esq.

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The Customs Act, 2015 (Act 891), was assented to on the 18th of May, 2015 and was gazetted on the same day. The Act provides for the imposition, collection and accounting of customs duty, tax and for related matters.

Section 152(1) repeals the following enactments:

– Customs, Excise and Preventive Service (Management) Act, 1993 (P.N.D.C.L. 330)

– Customs, Excise and Preventive Service (Management) (Amendment) Act, 1996 (Act 511)

– Customs and Excise (Duties and other Taxes) Act, 1996 (Act 512)

– Customs, Excise and Preventive Service (Management) (Amendment) Act, 1998 (Act 552)

– Customs, Excise and Preventive Service (Management) (Amendment) Act, 2002 (Act 614)

– Customs, Excise and Preventive Service (Management) (Amendment) Act, 2002 (Act 634)

– Customs, Excise and Preventive Service (Management) (Amendment) Act, 2003 (Act 636)

– Customs, Excise and Preventive Service (Management) (Amendment) Act, 2008 (Act 758)

– Customs House Agents (Licensing) Act, 1978 (S.M.C.D. 188)

The saving provision which is in section 152(2) is in the following terms:

“the Regulation, bye-laws, notices, order, rules, directions, appointments or any other act lawfully made or done under the repealed enactments and in force immediately before the commencement of this Act shall be considered to have been made or done under this Act and shall continue to have effect until reviewed, cancelled or terminated; and

all procedures dealing with tax administration shall continue to have effect until a new enactment dealing with tax administration procedures come into force. ”

Finally, section 153 of the Act provides for transitional matters as follows:

“A port, warehouse, transit shed, sufferance wharves or boarding station or any other place designated by the Commissioner-General for the loading, unloading and storage of goods approved immediately before the commencement of this Act shall continue to be approved, and all duly appointed wharves shall be deemed to be approved places of loading and unloading until their appointment is revoked or varied under this Act.”

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