COLLECTION OF DUTIES
CUSTOMS DECLARATIONS OF GOODS UPON
61. The owner of any goods present in the customs enclosure, for the purpose of import, or export shall, before withdrawing any thing thereof, whether subject to duty, or not, present a declaration of the same, to the proper customs officer, and pay the prescribed duty thereon, and shall, as well, sign the declaration in such way as may affirm the truth of particulars mentioned thereby thereabout in the declaration.
62. (1) Subject to payment of the prescribed duty, the owner may, on his request, be permitted to examine the contents of any package, before presenting the declaration thereof.
(2) The permission shall be in writing and signed by the proper customs officer, and the examination shall be conducted, in the presence of the proper customs officer.
63. The declaration shall be written, on the form prescribed therefore, and shall contain the following particulars:-
(a) the date;
(b) the full name and address of the person making the declaration, and where the declaration is made on behalf of another person, the commercial register of the importer, or exporter;
(c) whether the declarer intends to import, or export the goods as a principal, or on behalf of another person, as the case may be, and in this case the full name and address of such person shall be mentioned;
(d) the type, quality and weight or measurement and number of packages, together with the marks placed thereon and number of the same. As for goods set out in the Tariff, they shall be described in the declaration, in the names with which they are known in the Tariff;
(e) in case of imported goods, the name of the country of origin and name of the place from which they have been imported and any other description, as may be sufficient to know the same and the means of conveyance by which they have been conveyed;
(f) in case of imported goods transhipped, on their way to destination, there shall be mentioned the name of the original port from which they have been shipped, and the name of the port, or parts in which transhipment has been made;
(g) in case of goods prepared for export, there shall be mentioned the name of the place to which such goods are sent, the name of the means of conveyance with which they are to be conveyed, or any description sufficient to know the same;
(h) the price of the goods at the place of purchase, without any deduction;
(i) transport, insurance and any charges or cash expenses, for transporting the same, from the place of purchase, to the customs station of entry, or exit, as the case may be.
64. Declaration of transhipped goods shall be made on the form prescribed therefore, and there shall be no need to mention therein more than the type and value of goods, the number of packages and the marks thereon; provided that where the coverings of the package are broken, or where any damage or deformation occurs to the same, all the particulars required under section 63 shall be mentioned.
65. No person shall knowingly receive a declaration, under this Act, which is made by any person under eighteen years of age.
66. Every person, who makes a declaration, shall, whenever required so to do, answer such questions, as may be addressed thereto, by the proper customs officer, relating to the goods set forth in the declaration.
67. The Chief Customs Officer may require the owner of the goods to prove, by affidavit, by the production of documents, or otherwise, that he owns the goods, as claimed thereby, and that, with respect to customs duty, or what he claims of exemption there from, have been properly described, or declared. The Chief Custom Officer may refuse to deliver the goods, or pass the declaration presented therefore, pending the production of such proof.
68. No amendment of the declaration shall be made after presenting the same, save upon the written approval of the Chief Customs Officer.
69. (1) There shall be presented, with the declaration of goods, all invoices, and if required by the proper customs officer, policies of insurance, bill of parcels, letters and other documents relating to the dispatch and order of the goods and showing the value thereof at the place at which they are purchased, together with freight, insurance and other charges on the same. In case of goods prepared for import, export, transhipment or transit of which a permit, or licence is required, the permit or licence shall be presented with the declaration.
(2) Where the owner of the goods wishes the original invoice to be returned to him he shall present, with the original a duplicate, or true copy for retention by the Customs. Where he fails so to do, and subsequently asks for the return of the original, the same shall not be returned to him, save after payment of the prescribed charge for a certified customs document.
70. All invoices and certificates thereto relating to goods imported shall contain such particulars, as may be prescribed, and the Chief Customs Officer may refuse to accept any invoice, or certificate which does not contain such particulars.
71. The owner of goods, where the Director requires him so to do, shall state the place and date of purchase, and the name and address of the company, or firm from whom the goods are purchased, and shall furnish such other particulars, including a certificate of origin, on the form prescribed therefore, as the Director may deem necessary, for ascertaining the accuracy of the value for duty, or verifying the particulars shown in any invoice.
72. Import and transhipment duties shall be paid, in accordance with the rate of duty, in force, at the time of payment of such duties.
73. Where an agreement has been concluded for the sale, or delivery of any goods in the Sudan, and import, or transhipment duty has been paid thereon, and thereafter there has occurred any such alteration in duties, as may affect the value of such goods, before duties thereon are paid, the agreement, upon absence of express written provision to the contrary, shall be subject to the following conditions:-
(a) Where the alteration is a new, or increased duty, the seller, after payment of the new, or increased duty, shall add the difference to the agreed price;
(b) Where the alteration is abolition, or reduction of duty, the purchaser may deduct the difference caused by the alteration, from the agreed price.
74. All export duties shall be paid in accordance with the rate of duty in force, at the time of making the declaration of goods, in accordance with section 61.
75. (1) Subject to the provisions of section 76, the value of the imported, or exported goods shall be deemed to be the price paid by the importer, or exporter of such goods, as the case may be, at the time, port and place of import, or export, and the customs duties shall be paid on this value, as may be assessed by the proper customs officer.
(2) For the purposes of assessing the price referred to in sub-section (1), there shall be presumed that:-
(a) in case of imported goods:-
(i) the goods intended to be assessed, are intended to be purchased from abroad, and delivered at the place of import, and that the freight, insurance, commission, and all the costs, charges and expenses necessary for the contract of sale and delivery of goods at the port, or place of import, have been paid with the exception of any tax, or Customs duty due on the import of such goods, or any quay dues and charges for unloading at the place of import;
(ii) the price is the only consideration for sale of the said goods;
(iii) the seller, or any person having a direct, or indirect commercial relation, in the resale of such goods, or dispose of the same thereafter;
(iv) no commercial relation between the seller and the purchaser has arisen, or will arise, whether such relation arises from a contract or otherwise, other than the relation arising out of sale of such goods;
(v) any cash, or commercial deduction due does not exceed the amount of the ordinary deduction permitted in the goods similar thereto;
(b) in case of exported goods, the goods intended to be assessed are the goods to be delivered at the place of export, and the freight, insurance, commission and other costs, charges and expenses necessary for the contract of sale and delivery of such goods at the place of export, with the exception of quay dues and charges for loading payable at the place of export, and any tax or duty other than the duties due thereon.
(3) The proper customs officer shall not be bound, upon assessing any goods not mentioned in the Tariff, by accepting the assessment set out in the declaration, or in any other document, presented thereon; provided that, in case of goods imported in accordance with the provisions of the Investment (Encouragement) Act, 1990 and not mentioned in the Customs Tariff, the documents shall be referred to a committee including in the membership thereof a representative of the Investment Public Corporation and a representative of the technical body having connection and knowledge of such goods to assess the value thereof.
(4) Notwithstanding the provisions of sub-section (2), upon assessing the value of a second-hand car, the value thereof shall not in any way be less than half the value thereof when new.
(5) Notwithstanding the provisions of sub-section (20, when the value of goods which are partially destroyed is intended to be assessed, the value thereof shall be assessed in accordance with the condition thereof, by a committee to be constituted by the Director for this purpose.`
76. (1) The Director may, after consultation and in agreement with the Ministry of Commerce, Co-operation and Supply and the merchants who trade in the various imported and exported goods from the various customs parts, stations and aerodromes, as my be deemed fit thereby, fix a tariff of the prices of such goods, and may, in the same way, amend such tariff, from time to time.
(2) The tariff of valuation fixed in the manner mentioned in sub-section (1), shall come into force at such date, as may be agreed upon by the Director and the Ministry of Commerce, Co-operation and Supply and merchants together with the same being subject to the power of amendment as aforesaid in such sub-section, and shall remain in force for any such period, as may be agreed upon by the aforesaid persons, and such tariff shall, upon being fixed, be published in one of the newspapers and in every customs port and station.
(3) Where the value of goods has been fixed, under such tariff, the proper customs officer shall assess the value of goods in accordance with the said tariff, and the owner of goods shall be bound to accept such assessment.
77. Upon levy of duties, on the basis of weight, or measure, the proper customs officer may ascertain the accuracy of weight, or measure by weighing machines and measures kept or approved by the Customs.
78. Goods charged with duty by measurement shall, at the expense of the owner, be heaped, piled, stored, framed or otherwise placed in such manner, as the proper customs officer may require, to enable the measurement and account thereof to be taken based upon same.
79. Where levy of duties is based upon a particular quantity, value, weight or size, the duties shall be charged in such a way, as may be proportionate to the gradation thereof, with the increase, or decrease of such quantity, value, weight or size.
80. Where the import duty varies according to the place of origin of the goods, goods shall be charged with the highest rate of duty thereon, unless the proper customs officer is satisfied by the production of certificate of origin, or otherwise as to the country of goods in question.
81. Where the goods enter into, or can be classed under two or more names, headings or descriptions, with a resulting difference as to duty, when the difference is between subjection to, or freedom from duty, duty shall be charged, and when the difference is between two, or more duties, the higher, or the highest of such duties shall be charged.
82. Where the invoice cost is not expressed in Sudanese currency, or the approved free currency, the Director may fix the rate at which the invoice cost shall be converted, for the purposes of this Act, in accordance with the circulars issued by the Bank of Sudan.
83. Save with the permission of the Director, duties shall be paid at the customs enclosure, and the proper customs officer shall deliver a receipt therefore on the prescribe from.
84. No goods shall be withdrawn, from the customs enclosure, before payment of the import, export, or transhipment duties and all charges due thereon to the customs; provided that the Director shall lawfully be entitled to withdraw goods imported from, or intended to be exported, abroad, from the customs enclosure, without payment of any of such duties in advance, as to such conditions and securities concerning the payment thereof in the future, as he may deem fit in his discretion, with respect to each case.
85. (1) The Customs shall have a first and paramount lien on all goods:-
(a) consigned to any person, which are brought to the customs enclosure to secure payment of duties and charges required thereon from any person, and all fines due from the consignor, or the consignee with respect thereto;
(b) present in the customs control and owned by any person bound to pay any duties or charges to Customs, or any fine for a contravention of the provisions of this Act .
(2) In case of non-payment of duties, charges and fine referred to in sub-section (1), within three months of the date of lien, the Director may sell the goods, and dispose of the price thereof in the prescribed way, or dispose of the same as to the prescribed conditions.
86. (1) The Chief Customs Officer may sell, by public auction, after sufficient notice therefore, the goods which are not withdrawn from any customs enclosure, within three months, with respect to goods conveyed by land, or sea, and one month, with respect to goods conveyed by air, as follows:-
(a) in case of the private sector goods, without any notification for withdrawal of the goods.
(b) In case of the public sector goods, after written notification to withdraw the goods, of three months duration.
(2) The Chief Customs Officer may sell the goods susceptible to speedy decay, or decay arising out of storage, or susceptible to decomposition, where not withdrawn within twelve hours of the time of entry thereby, of the customs enclosure, or dispose thereof as to such conditions as may be prescribed, and dispose of the price thereof in such manner, as may be prescribed.
87. The Director may order the destruction of any goods not withdrawn in accordance with the provision of section 86, or dispose of the same in such manner, as he may deem fit, where the Chief Customs Officer deems that the value thereof is not equal to the customs duties due thereon, and in the case of destruction of the goods, the owner thereof may be exempted from duties, but he shall not be exempted from any other charges due in the goods.
88. The pilot, master or owner of any means of conveyance, or the agent of any of them, shall, on demand of the Chief Customs Officer, pay jointly with the consignee of the goods, at the port of destination, the duties on any goods subject to duties and shown in the manifest of the said means of conveyance, where such goods are not produced, to the Chief Customs Officer, upon demand unless he is convinced of the reasons of non-production thereof.
89. Where duties have been short levied, or erroneously refunded, the person who has been bound to pay the short levied duty, shall pay the amount short levied, and the person to whom refund has erroneously been made, shall repay the duty which has erroneously been refunded, whenever demanded by the proper customs; provided that the Customs shall not claim the difference in duties, after the expiry of one year of the date of release of the goods.
90. (1) The amount demanded by the proper customs officer shall be deemed to be the proper amount of the duty due the charges required on such goods, unless the contrary is proved by a suit to be instituted under this section.
(2) Where a dispute arises as to the assessment and amount, or value, or the charges due on goods other than imported, or exported by parcel post, or with respect to subjection, by such goods, to duty under this Act, the owner of such goods, whenever demanded by the Chief Customs Officer, shall set forth, on the form prescribed therefore, as far as he may be able, the reasons upon which he relies, in his dispute, with respect to the duties, or charges as assessed, by the Customs, and he may, in response to any request so to do, (pay under protest), the amount demanded by the proper customs officer as duties and charges due for payment on the goods.
(3) The proper customs officer, upon the request of the owner of the goods, may write on the receipt of payment of duties and charges the phrase, (paid under protest), before withdrawal of the goods from the customs enclosure.
(4) No suit for recovery of any amount, or part of an amount paid to the Customs, as duty, or charges due on the goods, unless the receipt of the same is marked in accordance with sub-section (3), and unless the suit is instituted within the six months subsequent to the date of payment.
91. (1) Where the owner of the goods refuses to pay the duties on the value as assessed by the proper customs officer of any goods not included in the Tariff, or any charges due for payment to the Customs, the Chief Customs Officer may, after notifying the owner of such goods, take the whole, or any part thereof, after three days of the date of such refusal.
(2) Upon taking the goods, by the Chief Customs Officer, as aforesaid in sub-section (1), the value thereof shall be deemed to be the value set forth in the declaration, and the amount of duty charges shall be calculated on the basis of such value, and the value of such taken goods shall be equal to the amount of the calculated duties and charge, or more than the same. Where the value thereof is greater, the Customs shall pay, in cash, to the owner of goods:-
(a) The difference between:
(ii) the value of the goods in the declaration;
(iii) the value set forth on the declaration, for any goods left to the owner thereof, plus the duty to which they are subject as aforesaid;
(b) An allowance of 10% on the declared value of the goods taken by the Chief Customs Officer, in excess of the amount of duty.
(3) The goods taken as aforesaid in sub-section (2) shall be sold by public auction and the value thereof shall be charged to the public treasury.
92. Where any customs alteration has occurred, with respect to evaluation, or classification of any type of goods, in such a way that the same has become subject to a duty less than the duty paid thereon, no person shall be entitled, by reason of the same, to refund such duties, as has been paid before the coming into force of such alteration.
93. (1) The Director may permit the refund of part of the import duties which have been paid, upon re-export of any goods of a type not available in the Sudan, which have been imported for use, in such exceptional cases, as in which the Director may request from the Minister the permission to import such goods, before importing the same, and the Minister shall grant such permission, where he deems that the same is fit for the achievement of public interest.
(2) The part intended to be refunded of the duties shall be an amount equal to what would have to be paid of the duties, at the date of import, where the value of the goods, at such date, is the same value assessed, by the Director, for the goods, at the date of re-export.
94. (1) The Director may, in case of imported goods which are not identical to the required specifications, or imported by mistake, and intended to be re-exported, permit the refund of the amount of duty paid thereon, minus 5% of the value thereof, subject to the prescribed conditions.
(2) The Director shall not permit the refund of duty where:-
(a) the goods are used;
(b) the goods are not in the same condition as that in which they have been upon import thereof;
(c) the goods are not exported within three months of the date of import thereof.
95. (1) There shall be allowed, upon export of easily identifiable foreign goods, on which custom duties have upon import thereof to a foreign country, been paid, drawback of the amount of duty paid thereon, minus 1% of the value thereof upon import, subject to the prescribed conditions.
(2) No drawback of any duty shall be allowed in any case where:-
(a) the goods are used;
(b) the goods are not in the same condition as that in which they have been imported; provided that the Director may allow drawback, where the alteration which has occurred to the state of the goods is due to that they have undergone manufacturing processes after the import thereof;
(c) the goods are exported within twelve months of the date of import thereof; provided that the Director may allow drawback of the duty on the goods exported after the expiry of twelve months, where the reason for delay of export, is that the goods have undergone manufacturing processes after the import thereof;
(d) the proper customs officer has not been notified, at, or before the time of export, by a notice in which the intention to claim drawback is clear;
(e) no certificate of import into the Sudan has been presented to the proper customs officer at the nearest customs enclosure to the place of export, and attested to that such goods have been exported;
(f) no claim of drawback has been made within six months of the date of the certificate of export, unless the Director otherwise approves.
(3) Where the goods, the drawback of the duties of which has been claimed has undergone, after import thereof, manufacturing processes, the Director may, for the purpose of specifying the amount of duty which may be drawn back by the claimant, enter into the calculation thereof, only the original part of the imported goods which has actually been exported.
(4) The Director may make general rules with respect to any matter, which has, under this section, to be proved or set forth, before drawback of the duties, and the claimants of drawback shall abide by such rules, unless the Director otherwise directs in any particular case.
96. Notwithstanding the provisions of section 95, where there has been imported into the Sudan materials upon which import duties have been paid, and such materials have been used in the manufacture of commodities in the Sudan, the Director may, upon export of such goods, as to such conditions as may deem fit in any particular case, allow the drawback of the duty; on condition that the amount of drawback shall be equal to the duty which has been paid on the aforesaid imported materials, minus 1% of the value of such materials upon import.