4.12 Pre- clearance desk
4.12.1 Documents
Documents are not released to the trader until goods have arrived
and all necessary original documents are submitted and verified.
If original documents do not conform to the pre-clearance
documents, a query notification and request to amend form is completed and all
documents sent to Query Desk the normal way.
4.12.2 Physical Inspection
Where an examination request had been issued, the documents are
sent to physical verification officers for finalization.
4.12.3 Manifested goods
If the pre-cleared goods are inward transit goods, the
Pre-clearance Desk officer makes sure that a manifest is generated after the
validation is done.
An amendment on the Customs declaration is done for inclusion of
the Manifest number for manifest acquittal purposes only.
4.13 Pre-clearance audits/reports
Reports are generated which show the declarations that have been
lodged for pre- clearance.
Reports on cancelled declarations due to the non arrival of
pre-cleared goods are produced and audits carried out on such companies
The pre-clearance processing data is also used for risk analysis
hence spot checks on pre-clearances
Chapter 5: Prosecution of Customs Offences
5.1 Powers to institute prosecution
Through article 3 (c) of the Law no 15/97 of 8/11/1997
establishing RRA, the Authority is given powers to institute prosecution of
violation of Customs and other taxation laws.
5.2 Responsibility to institute prosecution
Institution of prosecution of Customs of offences and other
tax offences is the responsibility of JILU. This Unit is structured in Legal
and Board Secretariat of RRA. The Unit is supposed to have two Judicial
Investigation Liaison Officers (JILOs): One officer to handle Customs Offences
and the other to handle Domestic Tax Offences. However, by the time I was
conducting this training, the Unit composed of only one Officer who handled
both cases from Customs Services and from DTD. The Officer reports to the
Director of Legal and Board Secretariat Department.
5.3 The objectives of JILU
5.3.1 The Main Objective
The objective of Judicial Investigation Liaison (JILU) is to
follow up
Customs and Domestic tax offences in prosecution process and
Courts.
5.3.2 Specific objectives
The specific objectives of JILU are to:
1. Determine if there is sufficient evidence in support of a
particular case.
2. Assess legal issues and related merits of the case.
3. Keep record and register case files.
4. Provide guidance and advice on prosecution issues.
5. Be in charge of all litigations and represent the Institution
in Courts.
6. Follow up the cases under prosecution process and in
Courts.
7. Report on the cases in prosecution Process and in Courts;
8. Ensure that there is smooth working relationship between RRA
and Prosecutor General s Office and other relevant Authorities. 5.4
Roles of JILU in instituting tax Prosecutions
In general terms, every member of staff of RRA and the public
at large is required to identify and report the commission and/or attempts of
Customs and other tax offences: However, is the role of JILU to:
1. Determine if there is sufficient evidence in support of a
particular case;
2. Assess legal issues and related merits of the case;
3. Keep, record and register case files;
4. Provide guidance and advice on prosecution issues;
5. Be in charge of all litigations and represent the Institution
in courts where possible;
6. Follow up and report on the progress of cases under
prosecution and in courts of law;
7. Make regular reports on the cases in court, those at the
Ministry level and inventory of issues encountered in those cases;
8. Liaise and coordinate investigations and file compilation of
offenders in Customs services and other RRA Operational Departments;
9. Ensure that there is smooth working relationship between RRA
and Prosecutor General s Office and other relevant Authorities.
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