Section 25B: Clearance of goods for home consumption and

25B. Clearance of goods for home consumption and post control (1) Subject to this section, the Director-General shall, through the Customs Management System operated by the Customs Department, clear or release goods on a validated bill of entry on a risk management basis and on accomplishment of the necessary customs formalities to allow the goods to enter for home consumption, to be exported or to be placed under another customs procedure. 172 Acts 2017 (2) Where the required documents, including permits, authorisations or clearances from Government agencies have been submitted, the Director-General may clear the goods from customs control for home consumption. (3) Where a clearance from a Government agency has not been received by the Director-General – (a) he may release from customs control and hand over the goods under seal to the relevant Government agency for onward clearance; or (b) where the goods cannot be put under seal, the goods may, on submission of the clearance from the relevant Government agency, be cleared from customs control. (4) (a) Every Government agency shall, for the purpose of giving clearance, issue guidelines specifying the procedures to be followed and the expected time for granting such clearance. (b) The guidelines referred to in paragraph (a) shall be posted on the website of the relevant Government agency and a copy thereof shall be made available for consultation at the office of the Government agency. (5) This section shall apply to the release and clearance of goods to be exported or to be placed under another customs procedure with such modifications, adaptations and exceptions as may be necessary. (6) Notwithstanding subsections (1) to (3), any officer may, on reasonable suspicion, carry out an inspection, prior to clearance or release of the goods from customs control. Acts 2017 173 (7) Where goods are cleared under this section, the Director-General may carry out post-control audit, through examination of documents or at the business premises of the importer, within 3 years from the date of validation of the bill of entry to ensure compliance with the customs laws. (8) In this section – “Government agency” means any Ministry, Government department or statutory body required to give clearance in respect of goods for home consumption. (i) in section 30 – (i) in subsection (1), by adding the following new paragraph, the full stop at the end of paragraph (c) being deleted and replaced by the words “; or” and the word “or” at the end of paragraph (b) being deleted – (d) transit. (ii) by adding the following new subsection – (4) Notwithstanding subsection (1), the Director-General may, at any time, release goods imported in case of natural disasters or other emergencies, urgent or unforeseen circumstances or for national security reasons, in such manner and under such conditions as he may determine. (j) in section 57 – (i) by inserting, after the word “Director-General”, the words “, electronically or in such other manner as the Director-General may determine,” 174 Acts 2017 (ii) by adding the following new paragraph, the full stop at the end of paragraph (c) being deleted and replaced by a semicolon – (d) removed from the place of landing. (k) by inserting, after section 57, the following new sections –