Controlled goods are those goods whose importation or exportation is subject to certain controls or should be done under certain conditions. Some of these goods require the production of an import licence or permit, whilst some are controlled in terms of quantity to be imported or exported, for example, amount of foreign currency exported.
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Restricted importations are governed in terms of section 48 of the Customs and Excise Act chapter 23:05. The reason why goods are restricted are as follows:
- Protecting the general public against:
- Hazardous substances
- Dangerous and harmful drugs
- Expired drugs
- Harmful substances which include skin lightening creams, soaps and lotions
- Some of the controls are meant to protect the environment against:
- Destruction of fauna and flora
- Extinction of endangered species
- Others are meant to protect:
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- Conserve foreign currency
- Revenue
- Maintain export standards
- Intellectual property against infringement of rights such as:
- Trademarks
- Copyrights
- Designs
- Patents
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Importation or Exportation of Restricted Goods
The importation or exportation can only be done under a relevant permit or licence. Below is a list of some of the most common restricted goods and the respective authorities that authorizes their importation or exportation.
Any person who imports goods in contravention of section 48 of the Act shall be guilty of an offence and liable to—
(a) a fine not exceeding level twelve or three times the duty-paid value of the goods concerned, whichever is the greater; or
(b) Imprisonment for a period not exceeding give years; or to both such fine and such imprisonment
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