Can imported goods be cleared through Customs into a warehouse pending payment of duty?
Yes goods can be cleared into a Customs bonded warehouse or government warehouse against a security bond which covers the duty liability. Q: What type of goods can be warehoused? (Reg. 64) All goods can be warehoused except for: arms, ammunitions and Acids for trade and business, explosives, chalk, fireworks, dried fish, perishable goods, duty free goods, combustible or inflammable goods excluding petroleum products, matches other than safety matches and any other gods which the Commissioner may gazette. Q: QWhat are the procedures for warehousing of goods? Goods imported for warehousing must be declared using the Form C 17, supported by invoice, BL and any other relevant documents. Execute a security bond for the duty port of entry to the warehouse. Q: In how many days should goods be delivered to the bonded warehouse from the port? Goods should be delivered to the bonded warehouse within fourteen days from the date of entry. Q: Are there any exceptions to the 14 day requirement? Yes
