Enforcement Measures to Recoup Established Duties and Taxes

The Enforcement Measures to Recoup Established Duties and Taxes Regulations, 2021 have been published under the Import Duties Act pursuant to LN 440 of 2021.

The Regulations provide for the power of the Commissioner, in the event of delays in settling duties due on imported goods (excluding excise duty), taxes (including VAT) and interest, to take the administrative and procedural measures to necessary so that payment is effected. Other measures which the Regulation contemplates in the case of extended default are seizure of the goods concerned by way of security for the debt.

The Regulation furthermore establishes the joint and several liability of any secretary, director or other officer, where the debtor is a legal person.

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