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Customs Warehousing

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GRACustomsCustoms Warehousing

Customs Warehousing

The term Customs Warehousing defines a Customs procedure with which imported goods are stored under Customs control. Goods are kept within the secured confines of a Customs Bonded Warehouse or Private Bonded Warehouse, without payment of import duties and taxes.

Warehoused goods undergo various forms of handling to improve packaging or prepare them for shipment. Handling process may vary but includes grouping of packages, sorting and grading and repacking. It is not intended to alter any essential character of the goods themselves.

Process for Acquiring Licence for a Private Bonded Warehouse

Application and plan to be submitted

Application for the approval and licensing of any premises as a Private Bonded Warehouse is to be submitted on Form C.66 (available at the Accra Collection – Warehousing office,  located at Jamestown) to the Sector Commander. The form must be accompanied by a plan of the proposed warehouse and its situation in relation to other buildings and thoroughfares.

Inspection for proposed Warehouse

On receipt of an application for the approval and licensing of any premises as a Private Bonded Warehouse the proposed warehouse shall be inspected. The inspecting officer shall satisfy himself that the premises are:

    • Safe, secure, waterproof and rat proof;
    • Suitable for use as a bonded warehouse with regards to other buildings and accommodation;
    • Fitted with adequate lights and suitable ventilators; fitted with doors capable of being locked with Revenue locks. Only one door should be locked from the outside and all other doors should be locked from within. The entrance doors should be constructed such that, when shut, they cannot be lifted off the hinges. When the premises are fitted with sliding doors the inspection officer shall satisfy himself that suitable stopping arrangements are provided on the rails to prevent the doors being slid off when locked and that the doors cannot be levered off the rails;
    • All windows of the warehouse must be barred and fitted with shutters which can be securely fastened from the inside
    • OFFICE ACCOMMODATION MUST BE PROVIDED FOR THE CUSTOMS OFFICER COMPLETE WITH ACCESS TO THE ICUMS.

Marking of Warehouses

The words “Customs Bonded Warehouse” and the number allocated to the warehouse are to be clearly marked on the principal entrance to the warehouse, or elsewhere, as the Sector Commander may approve. These markings must be removed when a warehouse ceases to be licensed under Customs laws.

Security

Before any Licence is issued for any private warehouse a Premises Bond is required to be given with collateral security. A Removal Bond shall also be required for the movement of bonded goods to and from the Bonded Warehouse.

Licence

The Licence fee is the Cedi equivalent of USD2,000.00 which is subject to annual renewal. Part-year licences are not issued. When the premises have been approved and the Licence fee paid a licence in the Form C.24 which will be issued by the Sector Commander.

Required Supporting Documents

Other documents required for Private Bonded Warehouse Licensing include:
  • Certificate of Registration
  • Certificate of Incorporation (Where Applicable)
  • Certificate to Commence Business
  • Company’s Code (Where Applicable)
  • Passport picture (s) of owner(s) or Director (s) to be supported with photocopies of National Identity Card/Drivers’ Licence(s)/Bio Data Page of Passport(s)
  • Police clearance of criminal records of Directors(s)
  • Particulars of other directorships
  • VAT Registration Certificates
  • Tax Clearance Certificates (Renewable Annually)
  • Site plan
  • Block plan
  • Valid building permit
  • Directional map to warehouse
  • Ghana National Fire Service Fire Safety Certificate (Renewable annually)
  • Environmental Protection Agency Certification (Where applicable)
  • Food and Drugs Authority certification (Where applicable)

Requirements for Registration of Manufacturers’ Licence

  • Certificate of Registration
  • Certificate of Incorporation (Where Applicable)
  • Certificate to Commence Business
  • Company’s Code (Where Applicable)
  • Passport pictures(s) of owner(s) or Directors: to be supported with photocopies of National Identity Card/Drivers’ Licence(s)/Bio Data Page of Passport(s)
  • Police clearance of criminal records of Directors(s)
  • Particulars of other directorships
  • VAT Registration Certificates
  • Tax Clearance Certificates (Renewable Annually)
  • Site plan
  • Block plan
  • Valid building permit
  • Directional map to warehouse
  • Ghana National Fire Service Fire Safety Certificate (Renewable annually)
  • Environmental Protection Agency Certification (Where applicable)
  • Food and Drugs Authority certification (Where applicable)

Other requirements include:

  • Manufacturing process
  • Flow chart of manufacturing process
  • List of plants/machinery
  • List of raw materials
  • Statement of composition
  • List of finished products

Goods that cannot be warehoused

Warehoused goods must be approved for warehousing before being moved into approved warehouse facility.

Perishable goods such as fresh vegetables, fish and meat products are allowed for a period of three months with no option to re-warehouse, or else the goods will be auctioned.

Secondly, general goods are allowed for a year without an option to re-warehouse and the third group, raw materials, have a grace period of two years with an option of one year to re-warehouse.

However, there are goods that cannot be warehoused according to Customs Bonded Warehousing regime, effective 1st November, 2018. These goods are: 

 

  • Ethanol
  • Tomato Paste
  • Cooking Oil
  • Canned Drinks
  • Canned Fish
  • Lead Acid Batteries
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