Customs Knowledge Base

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Browsing Customs Knowledge Base by Author "EAC"

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    EAC Customs Valuation Manual: A Guide to the Customs Valuation of Imported Goods in the East African Community 2012
    (East Afrcia Community, 2012) EAC
    This Customs valuation manual is an EAC publication which sets out guidelines on operationalisation of the EAC Customs valuation provisions as set out in the EAC Customs Management Act, 2004 in order to determine the Customs values for ad valorem duty purposes of goods imported into the Community. The manual spells out in detail the application of the six methods of determining the customs value, procedures of administering the methods, procedure for treatment of adjustments and institutional framework for implementation of the Customs valuation. This manual has been developed to enable uniform interpretation and application of Customs valuation provisions in the Community. It is designed to assist Customs officers and other officers involved in Customs valuation of imported goods. The manual can be used both as an operational instrument and in training of Customs officers and other stakeholders. Periodical review will be done on the manual to ensure that it is consistent with any new changes in trade both at regional and international level for which the Community circumscribe to.
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