Customs offenses and penalties are bitter pill to swallow. Let me start with this expression which says that “only the wearer knows where the shoe pinches” ask importers and exporters and for real they will tell you for free that, paying for penalties on offenses for your Importations or Exportations is very indeed demoralizing. It’s true that the aim of any given business is to make a profit and it sounds very unpleasant to have your total cost of outsourcing your merchandise, materials or any given product oversea outweighing the local current market price within your country or state. Customs offenses can be defined based on general international law. Kyoto convention 1973 Annex H of the (word custom organization 1999-2) on the simplification and Harmonization of the entire customs procedures defined the customs offenses as any violation or attempt of the customs legislation violation. According to Nairobi convention(World Trade Organization 1999 smuggling is very precisely defined as an act of giving false information on goods being conveyed across any border either partially or completely with an intention to deviate from payment of imports and exports duties and taxes. I want you to understand this better. Smuggling can involve hidden goods with an intention to avoid them being subject to customs control or One may fail to duly declare them. The following are some of the customs offense under East Africa Community Customs Management Act 2004. OFFENCES RELATED TO PROHIBITED RESTRICTED AND UNCUSTOMED GOODS. This offense arise if a person imports or carries coastwise any prohibited goods whether goods are unloaded or it is any imported restricted goods contrary to any condition the person commits an offense and shall be liable to imprisonment for a term not exceeding five years or a fine equivalent to 15% of dutiable value of the goods involved or both offense to import or export concealed goods. OFFENSE TO IMPORT OR EXPORT CONCEALED GOODS. (Section 202). A person may commit this offense through the following acts; importing and exporting goods which are in a hidden manner to avoid customs control the goods may be packed with other goods but in a manner likely which was indented to deceive a customs officer.The goods may be contained in a package of which the entry or application for shipment almost corresponds with such goods. In case of this offense an individual is said to have committed an offense and is liable on conviction to imprisonment for a term not exceeding five years or a fine equal to a 50% percent of the value of the goods involved. OFFENSE TO MAKE USE OF FALSE DOCUMENTS. This is an offense committed by making any false entry of the goods. Anyone who makes or made any document and when required in this accordance with the act to answer any question put to him or her by an officer commits an offense and shall be liable on conviction to imprisonment for a term not exceeding three years or fine not exceeding ten years. OFFENSE TO REFUSE PRODUCE DOCUMENTS. Any person required to produce any books documents or any other material belonging to him under his or her possession or control to perform any act relating to custom control purposes and fail to do so commits an offense. For importers and exporters to save their neck off this logistics storms, it ought them seek a company with professionals of high understanding of customs laws and regulations.