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New CMA Act Comes into Operation July 2012

Since SRC has embarked on a Reform and Modernisation program aimed at creating a modern revenue administration, there was a need for a new and modern Customs law.

In line with this, a new Customs Law, the Customs Management Act (CMA), was approved by the National Assembly in December 2011. The CMA came into operation on 1 July 2012 instead of 1 June 2012 replacing the Customs Management Decree Act 1980 and the Trade Tax Act 1993 and its regulations 1997.

Click here to download Customs Management Act (CMA) 2011

For more information on Customs Management Act (CMA) 2011, click here

For a list of Customs Offences under the Customs Management Act (CMA) 2011, click here

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