of the clearing agent or the importer
East African Community Customs Management Act
The customs officer verifies the declared value of the consignment and when necessary amends the value on the declaration, which can lead to a variation in the amount of tax due.
This step does not apply to importers classified in the "Gold Card Scheme" and "Authorized Economic Operators" (AEO) program, due to proven compliance with customs regulations. This means that their cargo gets an automatic release while being selected in blue and green lanes.