Customs and Excise
Bonded Warehouses

Bonded Warehouses

Last Updated: 17 January, 2018 - Print

A bonded warehouse is a place where imported goods are kept pending Customs clearance. There are two types of bonded warehouses: general and private.

General bonded warehouse is open to the public to keep their goods while private bonded warehouse is used for keeping dutiable goods of the licensee only.

Operators are liable for duty on all goods deposited in the warehouse and are required to pay duty on demand in respect of all goods to MRA. They are also required to have a bond to secure the duty on imported goods. 

For a general warehouse, the operator is required to clearly mark the name of the owner or importer on each consignment of the goods received.

They are also supposed to keep stamped copies of declarations of goods into and out of bonded warehouses in correct sequence.

The operator should, however, retain all declarations affecting the removal of goods in the warehouse and must produce such on demand. Goods in the warehouse should be in bond for not more than six months, after which the goods will be taken to MRA warehouse for auction.

Once goods are deposited into a bonded warehouse a stock card has to be generated. The stock card must be attached to each consignment of goods and should show the number and date of the declaration under which the goods were cleared into the bonded warehouse, the number/quantity of items and value of the consignment.

Warehouse operators should take note that all transactions taking place or involving goods in the warehouse must be recorded and kept appropriately for use by MRA.

Finally, warehouse operators are further reminded that their license is valid for one year and expires on 31st December every year.

The licence is renewable every year and the renewal is done by the Enforcement Department. The current fee for a bonded warehouse licence is K30, 000.00.

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