Action in Case of Violations

Customs administration, by order, suspend or revoke a licence for any of the following reasons, namely:

• breach by the licensee of any provision of this procedure manual;
• negligence, dilatoriness or inefficiency of the licensee in the discharge of his/her obligations as such;
• unsatisfactory conduct or unfaithful behaviour of the licensee as regards the Customs regulations or against Customs officers or in relation to any person who has entrusted him with any business pertaining to the Customs Operations;
• failure of the licensee to comply with any of the bond executed by him under this procedure manual ;
• punishment of the licensee under Rwandan Penal Code;
• concealing, removing or destroying by the licensee of his financial or business records or refusing to allow an officer of Customs to inspect them and take extracts therefrom;
• attempting to influence the conduct of any employee in the Customs, by use of threat, false accusation, duress or the offer of any special inducement or by the bestowal of gift;
• failure of the licensee to exercise due diligence and care to apprehend and forestall an untrue declaration in respect of description, content, sort, quality or value of the imported goods by his client; and
• withholding by the licensee from the proper officer of Customs of any information, document or other evidence which is likely to prevent any fraud or evasion of customs duties and other taxes or dues and the circumvention or contravention of any restrictions imposed by any law for the time being in force.