The criminal provisions relating to offences relating to importation, exportation or transit are set out in Part XVII of the East African Community Customs Management Act (2004), sections 193 to 218. This part refers to "offences, penalties, forfeitures and seizures":

Commonly encountered offences are listed in the following sections:

v Section 195 speaks of breaking or tampering with customs seals: A person who wilfully removes the customs seal affixed to a vessel, aircraft, vehicle, train or package, without the authority of the proper customs officer or under circumstances contrary to the regulations, or who wilfully changes, alters, erases or imitates, a recognition mark placed by an officer on a package, commits an offence and is liable on conviction to imprisonment for a term not exceeding three years or to a fine not exceeding two thousand five hundred dollars or to both. 

v section 200 speaks to offenses relating to prohibited, restricted and defrauded goods:

   A person who:

    (a) imports or transports in the coasting trade:

        (i) prohibited goods, whether unloaded or not; or

       (ii) restricted goods, in violation of the conditions governing the importation or coasting trade of such goods, whether or not unloaded; 

   (b) discharge after importation or coasting trade: 

       (i) prohibited goods; or 

       (ii) restricted goods that have been imported or transported in the coasting trade in violation of the conditions governing such importation or coasting trade ;

  (c) exports, carries in the coasting trade, or places on board an aircraft, vehicle or vessel, or conveys to a customs airport, customs      

 area, or other place, for loading on board for export or for use as bunkering or for coasting trade:

     (i) prohibited goods; or

     (ii) goods restricted in violation of the conditions governing the export, bunkering or coasting trade of such goods;

(d) acquires, possesses, keeps or conceals, or receives into custody, has in his possession, keeps or conceals, or receives into custody or conceals goods that he knows, or could reasonably have

(i) prohibited goods; or 

(ii) restricted goods that were imported or carried in the coasting trade in violation of the conditions governing such importation or coasting trade; or

(iii) fraudulent goods, commits an offence and is liable, on conviction, to imprisonment for a term not exceeding five years or to a fine equal to fifty per cent of the value for duty of the goods in question, or to both.

v Section 201 refers to the payment of duties in addition to the fine: Where, on conviction of an offence under this Act, a person is liable to a fine, that person shall pay, in addition to the fine, the duties on the goods, unless the goods are prohibited goods or goods in respect of which an order of forfeiture has been made under the provisions of this Act.

v section 203 speaks of forgery offences:

 A person who, in any matter relating to Customs:

(a) makes any statement that is false or incorrect as to matters stated, or

(b) makes or causes to be made any declaration, certificate, application or other document, which is particularly false or incorrect; or

(c) when required to answer questions put to him or her by an officer in accordance with this Act, refuses to answer such questions or makes a false or incorrect report in response to such questions; or

(d) receives a drawback, reduction, remission, or return of fees to which he or she is not entitled; or 

(e) is knowingly involved in fraudulent evasion of duties; or

(f) unless authorized, moves, changes, or otherwise obstructs the control of goods by Customs; or

(g) introduces into a Member State, or has in his possession, without lawful justification, blank or incomplete invoices, invoice headers or any other similar documents that may be completed and used as invoices for imported goods; or

(h) forges or in any way falsifies, or knowingly uses in a forged or otherwise false manner, any documents required or issued or used by the customs, commits an offense and is liable, upon conviction, to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand dollars.

The section speaks of goods subject to forfeiture: 

(i) prohibited goods; or

(ii) restricted goods that were imported or carried in the coasting trade in violation of the conditions governing such importation or coasting trade; or

(iii) fraudulent goods, commits an offence and is liable, on conviction, to imprisonment for a term not exceeding five years or to a fine equal to fifty per cent of the value for duty of the goods in question, or to both. 

v Section 201 refers to the payment of duties in addition to the fine: Where, on conviction of an offence under this Act, a person is liable to a fine, that person shall pay, in addition to the fine, the duties on the goods, unless the goods are prohibited goods or goods in respect of which an order of forfeiture has been made under the provisions of this Act.

Section 203 refers to the offences of forgery and counterfeiting: 

 A person who, in any matter relating to Customs:

(a) makes any statement that is false or incorrect as to matters stated, or

(b) makes or causes to be made any declaration, certificate, application or other document, which is particularly false or incorrect; or 

(c) when required to answer questions put to him or her by an officer in accordance with this Act, refuses to answer such questions or makes a false or incorrect report in response to such questions; or

(d) receives a drawback, reduction, remission, or return of fees to which he or she is not entitled; or

(e) is knowingly involved in fraudulent evasion of duties; or

(f) unless authorized, moves, changes, or otherwise obstructs the control of goods by Customs; or

(g) introduces into a Member State, or has in his possession, without lawful justification, blank or incomplete invoices, invoice headers or any other similar documents that may be completed and used as invoices for imported goods; or

(h) forges or in any manner falsifies, or knowingly uses in a forged or in some manner false, any document required or published or used by the Customs, commits an offense and is liable, upon conviction, to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand dollars.

The section speaks of goods subject to forfeiture:

In addition to the other circumstances in which goods are subject to the penalty of forfeiture, as provided in this Act, the following goods shall be subject to the penalty of forfeiture: 

(a) prohibited goods ;

(b) restricted goods that are processed in violation of the conditions governing their import, export or coasting trade;

(c) fraud goods;

(d) goods that are imported, exported or transferred, concealed in any manner, or packed in packages, with or without concealment of other goods, with intent to deceive the vigilance of the customs officer in any manner;

(e) goods that are imported, exported or transferred, contained in packages for which the declaration, request for shipment, or request for unloading, does not correspond to such goods;

(f) goods subject to Customs control which are removed, altered, or in any way mingled, except with the permission of the Customs officer; 

(g) goods in respect of which, in respect of any matter relating to Customs, the declaration, certificate, application or other document, answer, report or representation is knowingly false or incorrect as to the particulars furnished, made or produced; and

(h) goods for which a drawback, reduction, remission or return of duties has been unlawfully obtained.

 Section 217 speaks to the condemnation provisions:

(1) Where the thing has been seized, in accordance with the provisions of this Act, as goods subject to the penalty of forfeiture, then the forfeiture of that thing shall not be affected in any way by the fact that the owner of the thing was never involved in the act which subjected it to forfeiture.

(2) Where the thing has been incriminated, in accordance with the provisions of this Act, then: 

(a) subject to the provisions of section 218, the thing shall be forfeited and may be sold, destroyed, or given such other destination as the Commissioner may deem appropriate;

(b) the incrimination of the thing shall have the same effect as the date of the forfeiture;

(c) the incrimination shall, subject to appeal from the legal proceedings which resulted in the incrimination, be final, and, except as provided in section 218, no claim or legal proceeding for restitution or in the case of retention by any person shall be entertained.

v Any offence not provided for in the East African Community Customs Management Act shall be punished in accordance with the Burundi Customs Code.