CLEARANCE OF GOODS FOR

WAREHOUSING
 47. (1) goods liable to import duty may on first
importation be warehoused without payment of duty
in a Government warehouse or a bonded warehouse.
 (2) On the landing of any goods to be warehoused, the
proper officer shall take a particular account of such
goods and shall enter such account in a book; and such
account shall be that upon which the duties in respect of
such goods shall be ascertained and paid.
Procedure on ware housing
 48. (1) Where any goods entered to be warehoused are
delivered into the custody of the person in charge of a warehouse,
the proper officer shall take a particular account of such goods,
whether or not any account thereof has been previously taken.
 (2) The proper officer shall, in taking such account, enter in the
book for that purpose the name of the aircraft or vessel or the
registered number of the vehicle, as the case may be in which the
goods were imported or, in the case of postal articles, the parcel
post reference, the name of the owner of such goods, the number
of packages, the mark and number of each package, and the value
and particulars of the goods.
 (3) After such account has been taken and the goods
deposited in the warehouse in accordance with the
direction of the proper officer, such officer shall certify
at the foot of the account that the entry and
warehousing of the goods is complete; and such goods
shall from that time be considered goods duly
warehoused.
 (4) Subject to section 50, all goods entered to be warehoused,
shall within fourteen days of their release be removed to the
warehouse for which they are entered and deposited therein in the
package in which they were imported: Provided that—
 (i) in the case of bulk cargo or goods destined for a bonded
warehouse located far away from the port of discharge, the
Commissioner may allow for such longer period not exceeding
forty-five days;
 Goods not to be warehoused.
(Regulation 64)
 64. The following goods shall not be warehoused-
 (a) acids for trade and business;
 (b) ammunition for trade and business;
 (c) arms for trade and business;
 (d) chalk;
 (e) explosives;
 (f) fireworks;
 (g) dried fish;
 (h) perishable goods;
 (i) combustible or inflammable goods except
petroleum products for storage in approved
places;
 (j) matches other than safety matches;
 (k) any other goods which the Commissioner
may gazette.
Removal to warehouse of goods entered
therefor.
 49. (1) Where any goods entered to be warehoused and
are not duly warehoused by the owner, the proper officer
may cause them to be removed to the warehouse for which
they were entered.
 (2)Where any goods are so removed to a bonded warehouse
the warehouse keeper shall pay the cost of the removal of
such goods and shall have a lien on such goods for such
cost.
Entry of warehoused goods.
 50. (1) Goods which have been warehoused may
be entered either for—
 (a) home consumption;
 (b) exportation;
 (c) removal to another warehouse;
 (d) use as stores for aircraft or vessel;
 (e) re-warehousing;
 (f) removal to an export processing zone; or
 (g) removal to a free port.
 (2) Where any goods have been entered for warehousing,
they may, before they are actually warehoused, be
entered for home consumption, for exportation, for
removal to another warehouse, or for use as stores for
aircraft or vessels, and in any such case such goods shall
be deemed to have been so warehoused and …
 ..may be delivered for home consumption, for
exportation, for removal to another warehouse, or for
use as stores for aircraft or vessel, as the case may be as
if they had been actually warehoused.
Operations in a warehouse.

 51. (1) Where any goods are warehoused, the

Commissioner may—
 (a) permit such goods to be repacked, skipped, bulked,
sorted, lotted, or packed, therein;
 (b) permit samples of such goods to betaken by the
owner;

 (c) permit the name of the owner of such goods in the
account taken under section 47 to be changed if
application is made on the prescribed form and signed by
both the owner and the intended owner;
 (d) permit the assembly or manufacture in the
warehouse of any article consisting wholly or partly of
such goods; and for such purpose the Commissioner may
permit the receipt in a warehouse of duty free or locally
produced articles required as components of the article to
be assembled or manufactured in the warehouse:
 Provided that—…..
 (i) where the finished article is entered for home consumption,
duty shall be charged on the goods forming part thereof according
to the first account taken upon the warehousing of the goods except
in the case of imported crude petroleum or partly- refined
petroleum oils which are ware-housed in a refinery, in which case
duty shall be charged on the goods produced from crude petroleum
or partly refined petroleum oils delivered from the refinery for
home consumption and shall be the same as that which would be
payable on the importation of similar goods; and
 (ii) in respect of blended lubricating oils, duty shall be
charged on the resultant volume of the blend at the time
of entry for home consumption and shall be the same as
that which would be payable on the importation of
similar goods; and
 (iii)in respect of any other product as may be
prescribed by the Commissioner.
 (2) A person who contravenes any conditions which may
be imposed by the Commissioner under this section
commits an offence and any goods in respect of which
such offence has been committed shall be liable to
forfeiture.
Re-gauging and re- valuation

 52. The proper officer may, either on the direction of

the Commissioner or on the application and at the
expense of the owner—
 (a) re-gauge, re-measure, re-weigh, examine, or take
stock of, any warehoused goods;
 (b) re-value any warehoused goods liable to duty ad
valorem which have deteriorated in quality;
 and in either such case the duty on any such goods shall
be payable according to the result, unless the proper
officer considers that any loss or deterioration is
excessive or has been willfully or negligently caused, in
either of which events the duty shall subject to such
reduction, if any, as the Commissioner may allow, be
payable according to the original account.
Delivery from ware-house in special circumstances.

 53. (1) The proper officer may permit any goods to be

removed from any warehouse without payment of the
duty for such purpose, for such period, and in such
quantities, as he or she may deem fit.
 (2) A person who contravenes any conditions imposed
under subsection (1) commits an offence and any goods
in respect of which such offence has been committed
shall be liable to forfeiture.
Removal to another warehouse.
 54. (1) Where any warehoused goods are to be removed to
another warehouse, then the proper officer—
 (a) shall require the owner of such goods to deliver an entry
thereof in such form and manner as the proper officer may
direct;
 (b) shall require such owner to give security in such amount, not
being less than the duty chargeable on such goods, as the proper
officer may deem fit for the due arrival and re-warehousing of
such goods within such time as the proper officer may consider
appropriate; and
 (c) shall transmit to the proper officer of the place
where such goods are to be re-warehoused in such other
warehouse an account containing the particulars of such
goods.
 (2) Security given under this section shall not be
discharged unless—
 (a) the conditions attached to the security have been
satisfied;
 (b) the full duties payable on such goods have been paid
in accordance with this Act;
 (3) On the arrival of such goods at such other warehouse
they shall be re-warehoused in the same manner as if
they were being warehoused on the first importation.
Warehoused goods may be delivered as
stores
 55. (1) Where any warehoused goods have been entered
for use as stores for any aircraft or vessel, they may be
delivered for that purpose to any aircraft or vessel
proceeding to a foreign port: ( conditions)
 Provided that warehoused goods shall not be entered for
use as stores for a vessel of less than two hundred and
fifty tons register or be delivered for that purpose.
 (2) Where any warehoused goods are delivered for the
purpose of being used as stores for an aircraft or vessel,
they shall forthwith be put on board the aircraft or
vessel for which they are entered.
 (3) Where any warehoused goods are dealt with
contrary to this section, then the owner of such goods
commits an offence and any goods in respect of which
such offence has been committed shall be liable to
forfeiture.
57. Period of warehousing and sale of
goods.
 Allwarehoused goods which have not been removed from a
warehouse in accordance with this Act within six months
from the date on which they were warehoused may, with
the written permission of the Commissioner, be re-
warehoused for a further period of three months and
where this period is not sufficient, the Commissioner may
extend it to another further period not exceeding three
months
 Provided that in the case of—
 (a) wines and spirits in bulk warehoused by licensed
manufacturers of wines and spirits; or
 (b) goods in a duty free shop; or
 (c) new motor vehicles warehoused by approved motor
assemblers and dealers;
 theCommissioner may, in addition to the period of re-
warehousing permitted in this subsection, allow for
further period of re-warehousing as he or she may
deem appropriate.
 (2) Where any goods required to be re-warehoused
under subsection (1) are not so re-warehoused, then they
shall be sold by public auction after one month’s notice of
such sale has been given by the proper officer by
publication in such manner as the Commissioner may
deem fit.
 (3) Where any goods are sold under the provisions of this section, then
the proceeds of such sale shall be applied in the order set out below in the
discharge of—
 (a) The duties;
 (b) the expenses of the sale;
 (c) any rent and charges due to the Customs or to the warehouse keeper;
 (d) the port charges; and
 (e) the freight and any other charges.
 (4) Where, after proceeds of the sale have been
applied in accordance with subsection (3), there is any
balance, then such balance shall, if the owner of the
goods makes application within one year from the date
of the sale, be paid to such owner, or, in any other case,
be paid into the Customs revenue.

(5) Where any goods are offered for sale in accordance
with this section and cannot be sold for a sum to pay all
duties, expenses, rent, freight, and other charges, they
may be destroyed or disposed of in such manner as the
Commissioner may direct.
Examination of warehoused goods on
delivery.
 58. (1) Where any warehoused goods are delivered for
home consumption, for exportation, for removal to
another warehouse, or for use as stores for aircraft or
vessels, or are to be re-warehoused or sold under section
57, then the proper officer may examine and take stock of
such goods
 (2) Where there is any deficiency between the quantity
shown by the warehouse account and that ascertained on
such examination, then, if the proper officer considers—
 (a) that the deficiency is not excessive or that it was not
wilfully or negligently caused, he or she may allow the
deficiency and direct that the goods shall be payable, or
that the duties on such re-warehousing entry shall be
made, as the case may be, on the result of such
examination;
 (b) that the deficiency is excessive or that it was wilfully or
negligently caused, he or she shall require the duties on such
goods to be paid by the owner, according to the warehouse
account:
 Provided that—
 (i)where the goods are to be re-warehoused, the duty on such
deficiency shall be forthwith paid by the owner of such goods and
the re-warehousing entry shall be made according to the result of
such examination;
 (ii)where the goods are to be sold under section 57, the
duty on such deficiency shall be forthwith paid by the
warehouse keeper in any case where the goods were
warehoused in a bonded warehouse.
Removal of goods after entry for home
consumption, export, etc.(requerements)
 60. (1) Goods entered for home consumption or sold in
accordance with this Act shall be removed from a warehouse
within fourteen days after such entry or sale as the case maybe.
 (2) Where goods are entered for export such goods shall be
removed from the warehouse or bonded factory and exported
within thirty days or within such further period, not exceeding
thirty days, as the Commissioner may, in any particular case,
allow.
 (3) Where goods are not removed within the period
required under this section then such goods shall, unless
the Commissioner in any special case otherwise directs,
be forfeited and may be destroyed or otherwise disposed
of in such manner as the Commissioner may direct.

END
CUSTOMS PROCEDURE FROM PORT TO CUSTOMS
BONDED WAHOUSE & VV: UNDER TANCIS

 Step 1: CFA writes a letter to request space to Customs Bonded

Warehouse operator
 Step 2: Warehouse Operator writes a letter to CCE to inform the
availability of space
 Step 3: CFA fill the goods details in cargo receipt Customs form F19
and submit to Bonded Warehouse Customs Officer to confirm space.
 Step 4: CFA lodge documents (using IM7 Regime with CB3/CB6
security bond) to Customs Service Centre for valuation process.
 Step 5: Once the goods offloaded from vessel/entered from entry point or
border point, physical verification are conducted at customs area to confirm
the goods before removal/transferred to CBW.
 Step 6: Once release order issued, CFA prepare Bonded Transportation (BT) to
capture CB3/CB6 security of Warehouse operator to secure goods from port to
Customs Warehouse. (Note: CB3 is customs bond which secure goods during
movement from port to Customs Warehouse so that any risk happens, bond
cover through guarantor. Also CB6 cover while the goods received/ entered into
Customs Warehouse.
 Step 7: Carry out and gate out confirmation done at port/entry point.
 Step 8: After arrival at Warehouse, bond operator initiate Carry in and submit
to Warehouse customs officer for approval and gate in confirmation.
 Step 9: During removal, CFA declare ex warehouse using IM4 Regime for home
use, or EX3 for re exportation, or IM7 Regime for bond to bond warehouse
transfer (71000,71000 APC).
 Step 10: Warehouse customs officer conduct physical verification before
issuing release order.
 Step 11: After release, Warehouse operator submit carry out to customs
officer for approval and gate out confirmation to remove stock from
warehouse.
 Note1; If the importer not written a letter to
commissioner to request extension, or the request
rejected, Customs warehousing rent will be paid for those
exceeding days after expiry of the period.
 Note2: Formula to calculate CWR= 0.3 usd per day x No.of
days overstayed x CBM X Exchange rate.