Summary of ruling

• The Applicant is engaged in the business of marketing and supply of branded promotional products.
• The Respondent conducted a post clearance audit for the period of January 2018 to September 2022 and assessed Ushs. 1,483,885,930 on grounds that there were variances between its bank statements and declared customs values.
• The Applicant objected.
• The Applicant’s explanation of the variance was reasonable.
• The Applicant has discharged the burden of proof. They have provided sufficient evidence to support the freight charges.
• The assessment is set aside.
• Application allowed with costs.