1. CUSTOMS WAREHOUSE, KILINDINI
Issue: A Revision: 0 Date: 14.03.11
ISO 9001:2008 CERTIFIED
CUSTOMS SERVICES DEPARTMENT
GUIDE ON DESTRUCTION
OF GOODS
Drafted by: Customs Warehouse Keeper: Mr. Job Ouma…………………………………
Checked by: AC Kilindini: Mr. E.M Siringi…………………………………
Reviewed by: SAC Kilindini: Mr. John Ogwayo…….………………………
Approved by: DC CSD/SR: Ms. Rose Gichira………………………………

2. ISO 9001:2008 CERTIFIED
CUSTOMS WAREHOUSE, KILINDINI
KRA/CSD/WHSE/001/11 Page 2 of 3
Issue: A Revision: 0 Date: 14.03.11
Section 26(3) of the EACCMA provides that, The owner or agent of an aircraft or
vessel or the owner of a transit shed, as the case maybe, shall be liable for
payment of duty on the goods if the goods are not subsequently delivered or
otherwise accounted for to the satisfaction of the proper officer or for reshipment
or destruction of goods which are condemned while still in the dry port or inland
transit shed.
1. CONDEMNATION OF GOODS
Before goods are listed for destruction they must have been condemned as either NOT fit
for human consumption or of low quality. Condemnation can be done in the following
ways:-
i. During inspection of goods listed for Auction by KEBS or Port Health, goods found
to be either of law quality or unfit for human consumption are indicated as such in
the Report of goods listed for Auction.
ii. Importers may write at any time when their goods either expire or go bad while
still at the port to be allowed to destroy such goods. On receipt of such request
KEBS &/or Port Health are invited to inspect the goods and issue a condemnation
letter if indeed such goods are NOT fit for human Consumption.
iii. Prohibited goods by EACCMA seizured and deposited in Customs warehouse may
also be destroyed.
Customs warehouse Keeper fully relies on the advice given/submitted by the
Standardization bodies to organize such destruction exercises.
2. SPONSORS OF DESTRUCTION
Section 26(5) of the East Africa Community Customs Management Act, 2005 appoints the
owner or agent of an aircraft or vessel or the owner of a transit shed shall be liable to pay
for the reshipment or for the destruction of any condemned goods.

3. ISO 9001:2008 CERTIFIED
CUSTOMS WAREHOUSE, KILINDINI
KRA/CSD/WHSE/001/11 Page 3 of 3
Issue: A Revision: 0 Date: 14.03.11
KPA used to sponsor all destructions exercises of goods at the port but withdrew and the
authority has been left with either the Shipping line (who are reluctant to sponsor such
exercises) or the Importers who have in the past plunged the Authority into problems of
fear of diversions.
3. ORGANIZING DESTRUCTION EXERCISE
• An application is received from the Sponsor requesting to destroy a particular
consignment stating the appointed Contractor to carry out the Destruction.
• The appointed contractor MUST be licensed by NEMA and recognized by KPA.
• The Assistant Commissioner Kilindini then seeks to satisfy himself that such goods
have been condemned as outlined in paragraph 1 then in consultation with the
Applicant and the Contractor agree on the Date of destruction after NEMA has
prescribed the Suitable mode of destruction & place of destruction.
• The Assistant Commissioner Kilindini then write to the destruction committee
members inviting them to supervise the destruction process on the destruction day
stating clearly the date of destruction, mode, place and the goods to be destroyed.
4. DESTRUCTION
a) The BCO escorting the goods to the destruction site is issued with The Destruction
Witnessing Form by the Assistant Commissioner Kilindini.
b) After the destruction exercise then all the witnesses present (Quorum of three (3))
sign the witness form which is handed over back to the Assistant Commissioner
Kilindini.
c) On the basis of the signed witnessing form the Assistant Commissioner Kilindini
then issues a destruction certificate.