The bonded warehousing system allows goods to be stored under certain conditions, with suspension of customs duties and taxes, prohibitions and measures other than those referred to in article 178 of the law.
There are three categories of bonded warehouses:
– Public warehouses;
– Private warehouses;
– Special warehouses.
The beneficiary of this regime is obliged to have the words ”ENTREPO PUBLIC/PRIVE/SPECIAL DES DOUANES” on the front of their establishment.
Subject to the provisions of article 178 of the law, the following are eligible for warehousing under the conditions laid down in the law:
1. All goods subject to import duties, taxes or prohibitions, or to other economic measures, fiscal or customs measures;
2. Goods originating from the domestic market and destined for export;
3. By way of derogation from paragraphs 1 and 2 above, Member States may, where necessary, lay down by regulation the list of goods admissible for in bonded warehouses and inform the Executive Secretary accordingly.
The following are excluded from warehousing:
– Foreign products that contravene anti-fraud laws and regulations;
– Counterfeit products;
– Foreign products bearing, either on themselves or on their packaging, marks likely to give the false impression that they have been manufactured or that they originate from a Member State or a State with which a customs technical cooperation agreement has been signed;
– Foreign products which do not meet the requirements of article 52 of the law.
Decisions of the UEAC Council of Ministers may pronounce other exclusions.
Add comment