Consolidated reference to EACCMA 2004, EACCMR 2010, and the 2025 Amendment Act.
The EACCMA (Amendment) Act, 2025 (assented 30 Nov 2024, commenced 26 Sept 2025) touched 30 sections of the principal Act. Below are the changes relevant to the three modules in this app.
2025 Amendment (s.7): in subsection (5) — "importer" was substituted with "owner"; and in the proviso, "enter into a bond" was substituted with "furnish security". The text above already reflects the current (post-2025) wording.
2025 Amendment (s.8): paragraphs (f) "special economic zones" and (g) "any other regime authorised by the customs laws" were newly inserted into subsection (1) — previously the list stopped at (e) export processing zones. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.18): subsection (7) previously read "...when an entry is presented to and accepted by the proper officer" — now reads "at the time the goods are entered". Subsection (8) (insurance-cost rate where cost of insurance cannot be ascertained) is entirely new in 2025. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.19) fully replaced this section. The PRE-2025 text (still relevant to any transaction that occurred before commencement on 26 Sept 2025) read: "Where the total amount of duty computed with reference to any one customs document — (a) is equivalent to 1.5 dollars or less, no duty shall be collected; (b) exceeds the equivalent of 1.5 dollars and includes a fraction of a dollar, the fraction shall be treated as a complete dollar and duty shall be collected." Note the change in what is being measured: the OLD rule waived duty when the computed DUTY was ≤ $1.5; the NEW rule waives duty when the CUSTOMS VALUE of the goods is ≤ $50 — a materially more generous and differently-structured threshold.
2025 Amendment (s.13): in subsection (2)(d), the word "surety" was substituted with "bond" (the paragraph previously read "...ceases to have capacity to honour the surety..."). The text above already reflects the current (post-2025) wording.
2025 Amendment (s.14): subsection (1) previously read "...require the person who has given security under it to pay..." — the words "under it" were repealed. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.9): subsection (2) previously required the account to be entered only "in a book" — the words "or an electronic record" were newly inserted, formally recognising electronic warehouse accounts. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.10): subsection (2) previously required entry only "in the book" — the words "or an electronic record" were newly inserted. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.11): paragraph (h) "any other regime authorised by the customs laws" is newly inserted — previously the list stopped at (g) removal to a free port. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.12): in subsection (5)(a), "agree" was substituted with "conform" (previously "the goods are found not to agree with the particulars of the entry"). The text above already reflects the current (post-2025) wording.
This entire section is new — inserted by the 2025 Amendment Act (s.17) directly after section 114. It did not exist in the Act before 26 September 2025.
2025 Amendment (s.20): the words "special economic zone or any other schemes approved by the Council" were inserted immediately after "zone" — previously the list stopped at export processing zones. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.22): paragraph (c) is newly inserted — refund is now also available for duty paid on goods exported or transferred to another Partner State before their release from Customs control. This ground did not exist before 26 September 2025. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.23): in paragraph (a), the words "or any other schemes approved by the Council" were inserted after "zone"; in paragraph (b), the words "as at importation" were inserted after "state". The text above already reflects the current (post-2025) wording.
2025 Amendment (s.27): the penalty was previously a flat fine "not exceeding ten thousand dollars" — it has been replaced with "twenty thousand dollars or fifty percent of the dutiable value of the goods involved, whichever is higher." This is a substantial increase for high-value goods. The text above already reflects the current (post-2025) penalty.
2025 Amendment (s.28): "Council" was substituted with "Commissioner" throughout this section — previously the power to direct restoration of seizures sat with the Council, not the Commissioner. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.26): a new ground was added to paragraph (c) — "or any law of a Partner State" — meaning a conviction under relevant Partner State law (not just this Act) can now also trigger cancellation of system access. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.29): subsection (3) previously required documents "in original and duplicate and the proper officer may retain the original" — this has been replaced with submission "in physical or electronic form and the proper officer shall maintain the relevant record of the documents," formally recognising electronic submission and shifting from officer retention of originals to record-keeping. The text above already reflects the current (post-2025) wording.
2025 Amendment (s.30): three new regulation-making subject areas were added — "(m) the use of risk management in all customs operations; (n) trade facilitation measures to accelerate clearance of goods; and (o) single customs territory." These are newly explicit grounds for regulations since 26 September 2025. The text above already reflects the current (post-2025) wording.
