Types of Bonded Warehouses
Under Customs procedure, Warehouses are broadly categorized as
- Government warehouses,
- Customs bonded warehouses
- Customs warehouses.
The three broad categories are further sub-divided into public and private warehouses.
- Government warehouses
A Government Warehouse is any building or place provided by the Government in a partner state, and approved by the Commissioner Customs for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused.
- Customs warehouses
A Customs Warehouse is “any place approved by the Commissioner for the deposit of un-entered, unexamined, detained or seized goods for the security thereof or of the duties and taxes due thereon. “Any place or premises may be deemed to be a Customs warehouse by a proper officer where the situation so warrants.
- Customs Bonded Warehouses
A bonded warehouse is any building or place licensed by the Commissioner Customs for the deposit of dutiable goods on which duty has not been paid, and which have been entered for warehousing.
Categories of Bonded Warehouses
Private Bonded Warehouse – only for the warehousing of goods which are property of the warehouse keeper. The Private Bonded Warehouse will further be subdivided and be licensed in specific categories as;
- Private Bonded Warehouse for general goods
b. Private Bonded Warehouse for motor vehicle units
c. Factory Bonded Warehouse
d. Manufacture Under Bond Warehouse
- Specific Bonded Warehouse – refers to warehouse specific goods and/or under specific conditions for which requires specific facilities of storage.
- General Bonded Warehouse– for warehousing of all goods generally; can be used by any importer from the public for storage of such goods pending payment of duty. The General Bonded Warehouse will be applied for in specific categories as;
a. General Goods Bonded Warehouse
b. General Motor Vehicle Bonded Warehouse. - Transit Yard– PURSUANT to the provisions of Section 12 of the East African Community Customs Management Act, 2004, and Regulation 35 of the East African Customs Management Regulations, 2010, the Commissioner of Customs prescribes the conditions as the minimum conditions to be fulfilled by an applicant to operate a Transit Shed. Licensed Transit Yard shall be a facility to facilitate temporary storage of cargo on transit and facilitate transhipments in line with the conditions detailed in this document.