Customs Bonded Warehouse Regulations, No. 72 of 2003

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1. Short Title These Regulations may be cited as the "Customs Bonded Warehouse Regulations- Legal Notice No. 72/2003 ".

2. Definitions In these Regulations, unless the context otherwise requires: "applicant" means a person who applies for a permit; "bonded warehouse" means; (a) private warehouses operated by individuals or corporate bodies for the storage of their own in bond goods; or (b) public warehouses operated by entrepreneurs for the storage of goods imported by various importers. "certificate" means certificate of qualification issued by the Department of Customs; "Chief Officer of Customs", with respect to a bonded warehouse or proposed bonded warehouse, means the manager of the customs office or customs offices that serve the area in which the bonded warehouse is located or is proposed to be located; "Department" means the Department of Customs; "fiscal year" means the period beginning on January 1 and ending on December 31 ; "Minister" means the Minister of Finance; and "Proclamation" means the Customs Proclamation No. 112/2000. PARTl AUTHORIZATION OF BONDED WAREHOUSES

3. Issuance of Certificate (1) Subject to sub-article (4) of this Article, the Minister may issue a certificate to any person who makes an application in accordance with sub-article (2) of this Article, gives such security as may be required under Article 4 hereof and pays any fee required to be paid under Article 5 hereof. 21 (2) Any person who wishes to apply for a certificate in respect of a proposed bonded warehouse shall submit a completed application in the prescribed form, together with a detailed plan of the proposed bonded warehouse, to the chief officer of customs. (3) The plan referred to in sub-article (2) of this Article shall indicate; (a) whether the proposed bonded warehouse exists or is to be constructed: (b) the type of construction; and (c) the area within the place proposed to be operated as a bonded warehouse that is to be used for the storage of goods. (4) The Minister shall not issue a certificate to an applicant unless he is satisfied that: (a) the site of the proposed warehouse is within an area served by a customs office; (b) the applicant has sufficient financial resources to enable him to provide the facilities, equipment, services and personnel required under Articles 9 and 10 hereof and to lease or purchase the proposed bonded warehouse; (c) the applicant will provide conditions suitable for the safekeeping of goods;and (d) the Department is able to provide customs services with respect to the proposed bonded warehouse.

4. Security (1) An applicant shaJl, before a certificate is issued to him, give security in an amount that is estimated by the chief officer of customs to be the maximum amount of taxes and duties that would be payable at any time in the year following the issuance of the permit for the goods stored in the bonded warehouse in that year, but in no case shall the amount of security be less than 50,000 Nakfa. (2) The Minister may at any time require a certificate holder to increase the amount of security given under sub-article (1) of this Article to an amount sufficient to ensure the payment of the taxes and duties payable for the goods stored in the bonded warehouse. (3) The security given under sub-article (1) of this Article shall be deposited with the chief officer of customs and shall be in the form of; 22 (a) cash; or (b) a certified check; or (c) a bond approved by the Minister.

5. Fees (I) A person desiring to operate a bonded worehouse shall pay to the Department of Customs the following fees for issuance of a certificate, renewal and monthly services there of: (a) Issuance fee Nakfa l 000.00 (b) Renewal fee Nakfa I 000.00 (c) Monthly service fee Nakfa 725.00 (2) Where a certificate is issued on or after July l of a fiscal year, the fee payable for that fiscal year shall be half the applicable fee (i.e. reduced by 50 per cent.) (3) The fee for a period referred to in sub-article (l) (a) of this Article or sub- article (2) of this Article shall be paid on or before the day on which the certificate is issued and the fee for each fiscal year in sub-article (l) (b) of this Article shall be paid on or before January I of that fiscal year of operation. (4) The certificate and supervision fees for the bonded warehouse shall be collected by the chief officer of Customs at the station concerned. (5) Every certificate for a bonded warehouse shall be valid for one fiscal year and shall be renewable on or before the first of January in every year. (6) A certificate fee will not be refunded when a certificate holder ceases operations prior to the end of the fiscal year. (7) A certificate to operate a bonded warehouse may be cancelled if the annual certificate fee is not paid in accordance with these Regulations .

6. Amendment of Ce1·tificate (I) The Minister may subject to sub - Article (2) of this Article amend a certificate for the following purposes: (a) to change a restriction specified in the certificate as to the classes of goods that may be received in the bonded warehouse, or to specify such a restriction; or (b) to change the circumstances specified in the certificate under which goods may be received in the bonded warehouse, or to specify such circumstances. -. • I .........- ROC }· ; 23 (2) The Minister may amend a certificate for the purposes set out in sub-article (I )(a)or (b) of this Article only after giving the certificate holder 60 days, prior notice of the proposed amendment.

7. Revocation or Suspension of Certificates (1) The Minister may revoke a certificate where the certificate holder: (a) no longer owns or leases the place that is authorized as a bonded warehouse; (b) requests the Minister in writing to revoke the certificate; or (c) is bankrupt. (2) The Minister may suspend or in very grave cases revoke a certificate where the certificate holder: (a) fails to comply with any law that prohibits or regulates the importation or exportation of goods; or (b) has, in the course of his operation of the bonded warehouse, acted deceitfully in his business dealings with customers, suppliers, clearing and forwarding agents, importers, carriers or the Government of Eritrea; or (c) has been incompetent in the operation of the bonded warehouse. (3) the Minister may also revoke a certificate where: (a) the volume of goods being received in the bonded warehouse is no longer sufficient to warrant the continued operation of the bonded warehouse; (b) the Department is no longer able to provide customs services with respect to the bonded warehouse;or (c) the certificate holder manipulates; unpacks, packs, alters or combines the goods with other goods while in the bonded warehouse other than in accordance with the specifications set out in the certificate. (4) Where a certificate is suspended , an officer shall lock and seal the bonded warehouse and keep it locked and sealed during the period of suspension. (5) The Minister shall, before suspending or revoking a certificate, give to the certificate holder: (a) 60 days notice of the proposed suspension or revocation; 24 (b) adequate information concerning any allegations with respect to any of the grounds referred to in sub-article (2) and (3) of this Article on which the Minister proposes to suspend or revoke the certificate; and (c) a reasonable opportunity to respond and make representations as to why the certificate should not be suspended or revoked.

8. Termination of Suspension of Certificate The Minister may terminate the suspension of a certificate where the Minister is satisfied that the cause for the suspension no longer exists.

9. Appeal (1) Any person whose application for the issuance of a certificate is rejected pursuant to Article 3(4) hereof or whose certificate is revoked pursuant to Article 7 hereof may appeal to the High Court within 15 (fifteen) days as of the day of rejection or revocation. (2) The decision of the High Court on the appeal shall be final. PART II OPERATION OF BONDED WAREHOUSES

10. Facilities, Equipment, Personnel and Standards (1) Every certificate holder shall provide at the bonded warehouse in respect of which the certificate was issued: (a) adequate space for the examination of goods by officers; and (b) the personnel and equipment needed to ensure that the goods to be examined by an officer are made available to the officer for examination. (2) Where a bonded warehouse forms only part of a building, the certificate holder shall, if so requested by the chief officer of customs, keep the bonded warehouse separate from the remainder of the building by a partition or other suitable structure.

11. Ope.-ation and Maintenance Standards Every certificate holder shall take reasonable measures to ensure that: (a) the goods received in the bonded warehouse are stored safely and securely and are marked in a manner that the goods are readily identifiable so as to enable an officer to check the goods against the relevant customs accounting documents; and (b) the bonded warehouse may be locked and sealed by an officer where the chief officer of customs requests that the bonded warehouse be locked and sealed, for the purpose of verifying the goods received in the bonded warehouse or the warehouse accounting documents.

12. Receipt of Goods Every certificate holder shall: (a) acknowledge the receipt of imported goods that have been received in the bonded warehouse in respect of which the permit was issued and that have not been released by: (i) endorsing the bill of lading, waybill or other similar transportation document presented to him by the carrier; or (ii) issuing a transfer document to the carrier; and (b) acknowledge the receipt of any other goods that have been received in the bonded warehouse by completing the delivery document in prescribed form.

13. Time Limits Any goods which upon their importation are declared for importation into a Customs bonded warehouse shall be allowed without payment of duties and taxes for a maximum period of one year from the date of release to a bonded warehouse.

14. Record Keeping (I) Every certificate holder shall keep detailed records of all goods received in the bonded warehouse for which his permit was issued and of all goods removed from the bonded warehouse, including records of inventory and records of the transactions that occur while goods are in the bonded warehouse, including records of: (a) the receipt of the goods and the accounting thereof into the bonded warehouse; (b) the removal of the goods from and the accounting thereof out of the bonded warehouse; (c) any transfer of ownership in respect of the goods; (d) any transfer to another bonded warehouse; and (e) any unpacking, packing, manipulation or alteration of the goods or any combination of the goods with other goods. (2) The records referred to in sub-article (I) of this Article shall be kept for a period beginning on the day on which the records are made and ending five 26 years after the day on which the goods are removed from the bonded warehouse.

15. Altering Goods (1) Goods shall not be manipulated, altered or combined with other goods while in a bonded warehouse except for the purpose of or in the course of: (a) normal maintenance and servicing; (b) complying with any law of Eritrea; or (c) separating defective goods from prime quality goods. (2) Goods may at any time be unpacked or packed while in a bonded warehouse in the presence of a representative of the Department. (3) Where the importer or owner of goods stored in a bonded warehouse desires that the goods be removed in smaller units than those recorded at the time of warehousing, the importer or owner shall submit to the chief officer of customs an amended accounting for such goods in prescribed form.

16. Transfer of Owne1·ship of Goods (1) Subject to sub-articles (2) and (3) of this Article, where there is a transfer of ownership of goods stored in a bonded warehouse, the importer or owner of the goods shall submit a transfer document in prescribed form to an officer at the customs office where the goods were accounted for. (2) Where goods stored in a bonded warehouse are in packages, only the ownership of whole packages may be transferred. (3) The ownership of goods in a bonded warehouse shall not be transferred more than one time while the goods are in a bonded warehouse.

17. Liability The Customs Department shall not be responsible for any losses or damage incurred to goods in the Bonded Warehouse.

18. Effective Date These Regulations shall come into force on the date of their publication in the Gazette of Eritrean Laws. Done at Asmara, this 5th day of May 2003 Berhane Abrehe Minister of Finance. 27