Goods should be cleared on a timely basis to ensure minimum delays hence an open bond system should be established.
Bond to be established to cover the duty liability of the goods.
Bond to be reviewed every (3) years, or as deemed necessary to ensure the duty liability does not exceed the quantum.
The warehouse keeper is required to submit a copy of the manifest prior to the arrival of the aircraft.
Goods to be recorded on Bond Entry by MBIA staff and the vehicle sealed and dispatched to the courier's warehouse.
Copies of paid entries must be submitted to the General Office on or before five (5) working days after the valuation of the goods.
Any discrepancies in terms of payment of outstanding duties and taxes owing to Government for over a three (3) month period will result in a closed bond system where the warehouse keeper will have to formally request the services of an officer to release the goods.
Any outstanding duties and taxes owing to Government after a three (3) month period will be settled by deducting the amount form the quantum of the bond, after which the bond will be further reviewed.
Two registers to be supplied by warehouse keeper, to be established for entering dutiable goods both at the Customs Division and premises of the warehouse/bonded facility.
Goods not cleared after three (3) months should be transferred to the Baggage shed to be placed in Customs Auction sale. (Note: The Regulations allows for transfer of goods fourteen (14) days after the date of report).
The warehouse keeper is required to make a proper request, on the prescribed form, only if an Officer is required to work outside of normal working hours, for which the warehouse keeper must pay overtime.
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 agent of the courier service must provide adequate transportation for the officer to conduct examination of the goods.
Procedures
The operational hours for DHL will be from 9:00 a.m. – 11:30 a.m. when necessary.
The operational hours for FedEx will be from 9:00 a.m. – 4:00 p.m. when necessary.
The Customs officer is required to ensure that the vehicle arriving from MBIA is sealed and the goods conform to the information submitted on the Bond Entry.
The proper examination and assessment of goods to be conducted at the courier's warehouse where proper invoices are to be used to calculate the duties and taxes.
In cases where invoices do not meet customs approval, the goods must be valued on a C.22 with supporting documents attached.
Where further clarification of goods is needed, the items will be identified in the register and held in the custody of the warehouse keeper. The officer within 24 hours must seek the necessary clarification so as not to delay the clearance of the goods.
Payment of goods valued under $500.00 can be paid for without making perfect entry.
The Customs officer attending to the shipment must enter all imports in Customs register showing Rotation Number, Date of Report, Air Way Bill No., Name of the Importer, Number of Packages, Description of Goods, Value, Total Duties to be collected and Signature of the Officer.
The Officers signature must be attached at the end of the day's entry.
The Officer is to ensure that paid copies of entries are submitted to the General Office on or before five (5) working days after valuation of the goods.
The officer who is assigned to the courier service for that day must mark off the paid copy of entries submitted to the Customs house on that day.
Each officer is responsible to immediately report any discrepancies to the Supervisor of the General Office.
The supervisor of the General Office is responsible for informing the warehouse keeper of any outstanding duties and taxes owing to Government, and to ensure collection is made in accordance with policy guidelines.
The Supervisor of the General Office is responsible for processing of the C.18 forms to be submitted to the warehouse keeper on a monthly basis.
