Licensing of Bonded Warehouses
- According to section 62 of the East African Community Customs Management Act 2004, the Commissioner may, on application, licence any building or any other place as a warehouse for the deposit of goods liable to import duty; and the commissioner may refuse to issue any such license and may at any time suspend or revoke any license which has been issued.
- Application for the approval and licensing of any premises, as a bonded warehouse must be submitted to the Commissioner Customs in the Form C22, which must be accompanied by a plan of the proposed building and its situation in relation to other buildings and thoroughfares.
- A security Bond to secure the duty on the goods deposited in the bonded warehouse, when licensed, is to be given by the applicant in accordance with the Form C B.6. The applicant is to comply with the bond security amount and additional request for collateral security fixed or requested for by the Commissioner Customs.
- The prospective licensee should prepare for an inspection to be undertaken by a Customs officer to satisfy him/herself that the premises are:
- safe, secure, waterproof and pest-proof
- suitable for use as a bonded warehouse as far as construction and situation in
- regard to other buildings and accommodation are concerned:
- fitted with adequate lights and suitable ventilators, and
- fitted with doors capable of being secured by Customs locks in addition to the licensee’s locks.
- The prospective licensee should prepare for an inspection to be undertaken by a Customs officer to satisfy him/herself that the premises are:
Marking of Warehouse
- Numbering and marking must distinguish a Bonded Warehouse. When a Bonded warehouse is licensed, the words “Customs Bonded Warehouse” and the number allocated to the warehouse must be clearly marked on the principal entrance to the warehouse, or elsewhere as Customs may approve.
- These markings must be removed when a Warehouse ceases to be licensed under the Customs Laws, and prior to the cancellation of the security, an officer will inspect the building and ensure that the markings have been removed.