A written request to operate a warehouse must be sent to the Comptroller of Customs, stating the location of the shop and list of the merchandise to be warehoused.
A copy of the lease of the premises to be submitted t o Customs.
The premises must be inspected and approved by Customs.
A warehouse will only be approved if a bond is taken out for the security of the goods.
Bond to be established to cover the duty liability of the goods.
Bond to be established to cover the duty liability for the movement of the goods.
Bond to be reviewed every three (3) years, or as deemed necessary to ensure the duty liability does not exceed the quantum.
Evidence of licence to be presented to the Customs department, warehousing desk on or before January 7th of the following year.
The Customs department to assign a number to the Warehouse keeper to be established for entering.
Two registers to be supplied by the warehouse keeper to be established for entering goods both at the Customs department and premises of the warehouse.
Warehousing entry (S7) to be lodged at the warehousing desk for verification and then lodged in the Long Room (Entry Processing Unit- EPU) by the warehousing desk officers for processing at least twice daily (morning and afternoons).
All documents (C24, C30, C32 and ex-warehousing entry (C4)) must be lodged at the Warehousing desk at least 24 hours prior to the warehouse transactions.
Monthly stock reports for the current month must be submitted to the warehousing desk on or before the 3rd of the following month.
Payment of duties and taxes must be paid within three (3) days after receipt pf processed entries.
The warehouse keeper is responsible for submitting the paid copy of entry(s) to the Warehousing desk, General Office.
Any outstanding duties and taxes owing to Government after a two (2) month period will be settled by deducting the amount from the quantum of the bond, after which the bond will be further reviewed.
The warehouse keeper is required to make a proper request, on the prescribed form (C18), in the event an Officer is required to work outside of normal working hours. Overtime fees to be paid by the warehouse keeper.
Overtime payment by the warehouse keeper to be paid to Customs Accounts division one (1) week after submission of the C18 form by the Customs department, and receipt shown to the Supervisor of the General Office.
The warehouse keeper must provide adequate transportation for the officer to conduct examination of the goods.
Goods are to be re-warehoused every two (2) years as prescribed by law.
The warehouse keeper is responsible for ensuring that shipping bill(s) are completed and duly signed by the proper officer. The officer's signature will verify that the good(s) would have been exported.
Procedures
The Warehousing officer is to ensure a request is made in writing to the Comptroller of Customs before the establishment of a bonded warehouse.
With regards to the premises the officer is to ensure
A copy of the lease of the primes, if applicable, is submitted to the department.
The premises must be inspected and approved by the department.
A copy of the floor plan of the building to be submitted to the department.
To ensure bonds are established to cover
i. The duties and taxes of the goods.
ii.The duties and taxes for the movement of the goods.
To ensure a copy of annual licence is submitted to the Customs department (warehousing desk) on or before January 7th of the following year.
The officer is to verify that the amount paid, based on the receipt, is true and correct with the values as declared on S7 and invoices.
All entries (C4'S) are to be lodged at the warehousing desk located in the General Office.
The warehousing desk officer is to keep records of the imports of all warehoused items in the register provided by the warehouse keeper.
A record to be kept of all warehousing shops, to show quantum of bond, type of warehouse and any other relevant information.
In the event the goods (imports) exceed the quantum of the bond, the warehousing desk officers are to take the necessary steps to have the matter rectified.
The officer is to ensure monthly stock reports are submitted on or before the 3rd of the following month.
After verification of the monthly stock report, the officer is to ensure that the monthly stock reports balance with the stock that is entered in the Customs Ledger.
A list to be prepared by the warehousing desk officer for all outstanding documents on a monthly basis and submitted to the Supervisor, General Office.
The warehousing desk officer is responsible to immediately report any discrepancies to the Supervisor of the General Office, who should bring the matter to his/her supervisor.
The Supervisor is responsible for informing warehouse keepers of any outstanding duties and taxes owing to Government, and to ensure collection is made in accordance with policy guidelines.
The officer to ensure that all columns are completed accurately so that all transaction explained can be easily traced.
The copy(s) of shipping bills returned to the Warehousing desk for making off must be signed by the proper officer at the port of exit, before accepting same at the Warehousing desk.
