Documents used in Bonded Warehouses

Goods may be entered for warehousing upon arrival at the frontier port (IM 7). The physical entry will be submitted to the Customs Business Center supported by proceeding documents such as the Bill of lading/airway bill/railway consignment note, Customs Transit documents (T1 or RCTD).
The entry is assessed to ascertain the Bond in Force. The entry is then released for the goods to be moved to the destination Bonded warehouse. The proper officer should not pass an IM7 entry unless it is supported by a formal acceptance in accordance with Regulation 69 of the EAC-CMR 2006 (Form C) by the bonded warehouse keeper to have the goods warehoused in his bonded warehouse.
Goods not entered for direct warehousing at the entry point will be consigned to an Inland station or bonded warehouse on a C17 under IM 8 procedure. The physical entry will be submitted to the Customs Business Center supported by preceding documents such as the Bill of lading/airway bill/railway consignment note, Customs Transit documents ( \RCTD). On processing of the IM8, taxes are assessed to ascertain the Bond In Force and a T1 to accompany the goods is generated. The T1 is then released for onward transit to the destination Customs station/bonded warehouse from where a warehousing entry will be made.

Learning Activities

Evaluate the need for customs bonded warehouses in a developing economy like the EAC Countries.

You have been invited to an international conference to present a paper on Bonded warehouses. In your presentation what types of bonded warehouses would you concentrate on?
From your country’s perspective, what requirements are needed before a warehouse is given a license to operate as a customs bonded warehouse.
Assuming you are a customs broker, briefly explain to a client the procedures for depositing and removal of goods in a bonded warehouse.
Using relevant examples briefly explain why some goods are not allowed in bonded warehouses.
Describe five common documents used in bonded warehouses.