The term Customs Warehousing defines a Customs procedure with which imported goods are stored under the control of the Customs Division of GRA. 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.
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.
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:
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.
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.
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.
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: