Topic 1, Sub-Topic 1
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Types of Warehouses

Types of Warehouses

There are three types of Customs bonded warehouses:

  1. General Bonded Warehouses- They are obliged to accept goods from third parties which have been entered for warehousing.
  2. Private Bonded Warehouses- They are licensed to warehouse only goods that are the property of the licensee.
  3. Duty Free Shops- A duty free shop is a room or premise situated at the port and licensed by the Commissioner for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused for use as stores on foreign bound means of transport or for sale to foreign or to entitled persons.