IN THE NAME OF ALLAH, THE GRACIOUS, THE MERCIFUL

THE CUSTOMS ACT, 1986

PART I

PRELIMINARY PROVISIONS TILLE

 INTERPRETATION

 1.     This Act, unless the context otherwise requires:-

“Abroad”, means any place outside the customs boundaries;

“Act”,includes all the regulations made under the provisions of this Act;

“Aerodrome”,means any definite and limited area of ground, or water, or any building used, or intended to be used, either wholly, or in part, for the landing, or departure of aircrafts;

“Aircraft”, includes all flying machines of any description whatsoever, and whether heavier, or lighter the air;

“Authorization”, means the authorization made by the Director, or the senior customs officer;

“Chief Customs Officer”,  means any officer, who for the time being is responsible for a customs station;

“Coasting trade”,       means all trade by sea, from any place within the borders of the Sudan, direct to any other place therein, and all vessels, when engaged in the coasting trade shall, to the extent of that trade, be deemed to be a coasting vessel;

customs boundaries”,    means the territorial waters of the Sudan, the frontiers of the Sudan which march with other neighbouring countries, and include the air space lying above such territorial waters, and such frontiers; provided that there shall be deemed, inside the customs boundaries, any lighter, or pontoon, or other vessel, in any port, or harbour, for the time being in use, for the conveyance of goods, or persons, to or from a vessel berthed, or at anchor, and any vessel, in any port, or harbour, to or from which goods from abroad are transhipped, direct from, or to any other vessel, shall be deemed to be inside the customs boundaries;

“Customs”,                 means the Customs Police Directorate General;

“Customs Control”,   means the procedure followed, to guarantee the application of the laws and regulations, for which the customs authorities are responsible;

 Customs enclosure”,     means any place, at a customs port, station or aerodrome specified by the Director for the deposit of goods for examination, and until all the duties due thereon are paid;

“Customs officers”,   include all the persons authorized by the Director, or any persons in the service of the Government, who are for the time being, authorized to discharge the duties or the Customs Police Officers in the Sudan;

“Customs port”,         includes any such port, as the Director may specify upon any internal waterway;

“Customs zone”,        means such area of land, or sea, as may be subject to the special customs control and procedure. The same is of two types:-

(i)                 the sea customs zone, which includes the area of the sea lying between the coasts and the end of the boundaries of the territorial waters;

(ii)               the land customs zone, which includes the lands lying between the coasts, or the frontiers, of the one part, and any internal line, or the other part;

“Director”,                 means the Director of the Customs Police Directorate General, and includes every person, for the time being, acting in such capacity, in the absence of the Director;

“Document”,              includes books;

Examination station”,    means any such space, at a customs port, station or aerodrome, as the Director may specify for the examination of goods;

export”, “exporting     means conveyance of goods, from the Sudan, across the customs boundaries;

“Foreign”,                  means outside the customs boundaries;

“Goods”,                    means all movable property, including animals, coins and stocks;

“Guard”,                     means the person appointed for the custody of establishments and property of customs, goods in customs ports, aerodromes, stations, depots, inlets and outlets of such places and customs zones and any such other place, as the Director may specify by an order;

“Import” and “importing”, means conveyance of goods, to the Sudan, across customs boundaries;

“Licensed”,                means licensed by the Director;

“Master”,                   means any person other than a pilot, having, or taking the charge of any vessel;

means of conveyance”,     means any vessel, carriage, vehicle, aircraft or any animal used for the purpose of transporting persons, or goods;

“Minister”,                 means the Minister of Finance and Economic Planning;

“Month”,                    means the calendar month according to the Gregorian calendar;

“Owner”,                    with respect to any goods, includes any person (other than a customs officer acting in his official capacity) being, or holding himself out to be the owner, importer, exporter, consignee, agent or person in possession of, or beneficially interested in, or having control of, or power of disposition over such goods, and with respect to any means of conveyance, includes every person acting as agent for the owner, or authorized by the owner to receive freight, or other charges payable, with respect thereto;

“Package”,                 includes every means by which goods for carriage may be cased, covered, enclosed, contained or packed;

“Pilot”,                        with respect to any aircraft, means the person in charge thereof;

“Prescribed”,             means prescribed under the regulations make under this Act;

Prescribed goods”,   means any goods the import, or export of which is prohibited by the provisions of the Act, or any other law, and the phrases, “prohibited imports”, and, “prohibited exports”, shall have corresponding meanings;

“proper customs officer”,   includes the Director and any of the Chief Customs Officers or any officer performing the functions of his post, at the specified time and place, and the whom the Chief Customs Officers may have delegated his authority, with respect to a certain matter;

“Restricted goods”,   means any goods the import, or export of which is restricted by the provisions of this Act, or any other law for the time being in force, and the phrases, “restricted imports”, and “restricted exports”, shall have corresponding meanings;

“Smuggling”,              means any import, export or carriage of goods with intent to defraud the revenue, or to evade any prohibition, or restriction, on import, or export of any prohibited, or restricted imports, or exports, of any goods, and includes any attempt to perform any of the aforesaid; and the word, “smuggle”, and the phrase, “smuggled goods”, shall have corresponding meanings;

“Time of import or export”,   means the time at which goods are carried across the customs boundaries, into, or out of the Sudan;

“Vessel”,                    includes every ship, boat or any type of means of conveyance constructed, or used for the purpose of conveying of persons, or goods by water;

APPLICATION OF THE ACT

3. (1)    Section 40, 86, 101, 102, 105, 108, 117, 137 and 188 (1)(m)(iii) shall not apply to the harbour area of Port Sudan, as defined in the Sea Ports Corporation Act, 1974.

    (2)    The Council of Ministers, by an order to be published in the Gazette, may direct the non-application of any other section of this Act, as aforesaid, or the application of any section non-applicable as aforesaid, and they may attach to such application, or non-application, such conditions, as they may deem fit. 

APPLICATION OF THE ACT

 4.  The Customs Act, 1404 shall be repealed; provided that all the regulations, orders and declarations which have been done, or made there under shall remain in force, as it they have been done, or made under the provisions of this Act.