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Angola

Angola Revenue Administration Customs Directorate

https://www.ucm.minfin.gov.ao/cs/groups/publi...

<p> Penalty provisions Customs code chapter II</p><p> </p>

Bangladesh

National Board of Revenue (NBR)

https://nbr.gov.bd/

https://bangladeshcustoms.gov.bd/

Burundi

Office Burundais des Recettes (OBR)

https://www.obr.bi

<p>1. Loi sur la gestion des douanes de la Communauté Est Africaine, 2004</p><p>2. Règlementation Douanière de la Communauté Est Africaine, 2015</p>

Camboya

General Department of Customs and Excise of Cambodia

https://customs.gov.kh/en/laws-and-regulation...

<p><span style="color: black;">Prakas 618 MEF on Settlement of Customs Offences</span></p>

Comoras

Direction Générale des Douanes

http://www.douane.gov.km

Gambia

Ministry of Trade, Industry, Regional Integration and Employment

https://motie.gov.gm/speeches

Lesotho

<p>Lesotho currently does not have any provisions on the matter.</p>

Liberia

Liberia Revenue Authority

https://www.lra.gov.lr

<p>Provides penalty provisions under the Liberia Revenue Code.</p>

Madagascar

Direction Générale des Douanes

https://www.douanes.gov.mg

<p>Code de douanes&nbsp;</p>

Malawi

Malawi Revenue Authority

http://www.mra.mw

Customs and Excise Act and Regulations
Department of Road Safety Services

http://www.drtss.gov.mw

Road Traffic Act and Regulations

Mozambique

Approves the general regime for tax infractions

https://www.mcnet.co.mz/Files/Legislacao/Decr...

<p>Decreto No. 46/2002 de 26 de Dezembro</p>
General rules for customs clearance of goods

https://www.at.gov.mz/por/Media/Files/Diploma...

<p>Diploma Ministerial No. 16/2012 de 1 Fevereiro</p>
General regime for tax infractions

https://www.mcnet.co.mz/Files/Legislacao/Decr...

<p>Decreto No. 46/2002 de 26 de Dezembro</p>

Myanmar

Customs Department

http://www.maccs.gov.mm/sites/default/files/U...

https://customs.gov.mm/admin/storage/files/%E...

https://customs.gov.mm/admin/storage/files/No...

<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Penalties Provisions fo… Ver todo
<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Penalties Provisions for <span style="letter-spacing:-.1pt">import</span></span></font></p> Ocultar
Customs Department

https://customs.gov.mm/admin/storage/files/SE...

<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Sea and Land Customs <s… Ver todo
<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Sea and Land Customs <span style="letter-spacing:-.2pt">Act</span></span></font></p> Ocultar
Customs Department

https://customs.gov.mm/admin/storage/files/Ta...

<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Tariff <span style="let… Ver todo
<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Tariff <span style="letter-spacing:-.25pt">Law</span></span></font></p> Ocultar
Department of Agriculture

https://ppd.doa.gov.mm/

<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Plant Pest Quarantine L… Ver todo
<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Plant Pest Quarantine Law,
Chapter VI</span></font></p> Ocultar
Department of Agriculture

https://ppd.doa.gov.mm/

<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Penalties Provisions fo… Ver todo
<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Penalties Provisions for
pesticide in Pesticide Law, Chapter 14 and <span style="letter-spacing:-.25pt">15</span></span></font></p> Ocultar
Department of Trade

https://commerce.gov.mm/my/article/updemaa/62...

<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Export and Import Law, … Ver todo
<p><font size="1" face="Verdana"><span lang="EN-GB" style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:
Calibri;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:EN-GB;
mso-fareast-language:EN-US;mso-bidi-language:AR-SA">Export and Import Law, <span style="letter-spacing:-.1pt">Chapter IV, Prohibitions</span></span></font></p> Ocultar

Nepal

Department of Customs

https://customs.gov.np/page/export-import-con...

<p> Penalty provisions</p><p> </p>

Níger

Direction Générale des Douanes

http://www.douanes.gouv.ne

República Democrática Popular Lao

Custom Law (2011)

https://www.laotradeportal.gov.la/kcfinder/up...

República Democrática del Congo

Direction Générale des Douanes et Accises

http://www.douane.gouv.cd

<p>Articles 372-399 de l'Ordonnance-Loi n° 10/002 du 20 août 2010 portant Code des douanes&nbsp;</p>
Ministère du Commerce Extérieur

http://www.leganet.cd

http://www.journalofficiel.cd

<p>Arrêté interministériel n°019/CAB/MIN/COMEXT/2020 et N°CAB/MIN/FINANCES/2020/119 du 8&nbsp;octobre&nbsp;2020 modifiant et complétant l'arrêté interministériel n°008/CAB/MIN/COMEXT/2019 des taux des droits, taxes et redevances à percevoir à l'initiative du Ministère du Commerce Extérieur</p>

Rwanda

Ministry of Trade and Industry

https://rwandatrade.rw/menu/414

East African Community Customs Regulations, 2010.
East African Community Customs Management Act, 2011

Tanzanía

Tanzania Revenue Authority (TRA)

https://www.tra.go.tz/tax%20laws/EAC_Customs_...

http://www.tra.go.tz/index.php/83-taxes-dutie...

<p>Customs penalties</p>
Tanzania Atomic Energy Commission (TAEC)

https://taec.go.tz/wp-content/uploads/2019/11...

The Atomic Energy Act, 2002
Zanzibar Bureau of Standards (ZBS)

https://www.zbs.go.tz/publications/acts

<p>ZBS Act and Regulations</p>
Tanzania Ports authority (TPA)

https://www.ports.go.tz/index.php/en/tariff-b...

<p>Penalty provisions for breaches of formalities</p>

Togo

Conseil national des chargeurs du Togo (CNCT)

http://www.cnct.tg

Recours aux Pénalités en cas de non-respect des procédures en matière des importations et des exportations des produits
Ministère de l'Economie et des Finances/Commissariat des Douanes et Droits Indirects (CDDI)

http://www.otr.tg

Code des douanes national 2018

Uganda

Uganda Revenue Authority

http://www.ura.go.ug

<p>EAC Customs management Act</p>
EAC (East African Community)

http://www.eac.int

EAC (East African Community)

http://www.ugandatrades.go.ug

<p>Uganda Trade Portal</p>

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