Topic 1, Sub-Topic 1
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Warehousing Customs Goods

Warehousing Customs Goods

  • The Customs Warehouse:” means any place approved by the Commissioner for the deposit of un entered, unexamined, abandoned, detained, or   seized, goods for the security thereof or of the duties due thereon.
  • Customs warehousing allows for the storage of imported goods in an authorised designated location within the customs territory of the EAC without being subject to import duties. 
  • The duty liability is discharged if the goods are re-exported outside of the EAC region. 
  • If the goods are released to free circulation, then the duty and other charges become payable at this time.

Imports Cleared for Warehousing in Destination Partner States

The following principles shall apply under the Single Customs Territory:

  • A single regional bond system shall apply to enable movement of goods within the territory;
  • Goods shall be entered once for warehousing prior to or upon arrival at the first point of entry;   
  • Goods may be warehoused in a Partner State other than the Partner State of destination with approval of destination Partner State;
  • Goods may be removed from a bonded warehouse in one Partner State to a bonded warehouse in another Partner State under bond.