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- Notice
- Implementation of VAT (Amendment) Act, 2022 (Act 1082) regarding Upfront Payment by Unregistered VAT Importers effective Tuesday June 6, 2023 01/06/2023
- IMPLEMENTATION OF THE EXCISE DUTY (AMENDMENT)ACT 2023, (ACT 1093) 01/05/2023
- Use of CPC 90Z02 – Direct Entry into Free Zone for Administrative Use (for Importation of Assets) 13/04/2023
- Q&A
- ERROR WHEN MAKING FIRST APPROVAL 28/02/2023
- UCL 14/10/2022
- Transfer of BOE to another company or declarant 09/10/2021
- FAQ
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IMPLEMENTATION OF SECTION 92 OF THE CUSTOMS ACT, 2015 (ACT 891), REGARDING RE-WAREHOUSING OF GOODS
Section 92 of the Customs Act, 2016 (Act 891) indicates that:
(1) a person who owns goods that are warehoused goods may apply to the Commissioner-General tore-warehouse the goods.
(2) The Commissioner-General may grant permission for the goods to be re-warehoused fora period of not more than twelve months
The following are durations apply for Warehouse Duration and Re-Warehouse Duration:
1. For Warehouse duration, they range from a maximum of three (3) months for perishables to a maximum of two (2) years for raw materials, whereas for Re-Warehouse Duration, it is up to the period of one (1) year, as follows:
SN | Category of Item | Warehouse Duration | Re-Warehouse Duration | ||||
1st Duration (Month) | Extended Duration (Month) | Maximum Warehouse Duration (Month) | Duration per Request | Max Duration | Maximum Re-Warehouse Duration (Month) | ||
1 | Perishables | 3 | No | 3 months | No | No | No |
2 | General goods | 6 | 6 | 12 months | 6 | 12 | 12 months |
3 | Raw materials | 12 | 12 | 24 months | 12 | 12 | 12 months |
2. Due Date Extension for Warehoused Goods (Request):
For bonded warehouse operators, the ICUMS form to use to Request for Due Date Extension (Warehouse Duration):
Clearance > Bonded Warehouse Management > Overstayed Goods > Due date Extension Request
2. Re-Warehousing of Overstayed Warehoused Goods (Request):
The ICUMS form to use to Request for Re-Warehouse Duration:
Clearance > Bonded Warehouse Management > Overstayed Goods > Re-Warehousing Request
b. Note that for the case of Re-Warehousing Request approval, it has two levels. The first is verification of request and done at the Collection level, and then final approval at the Headquarters level.
Thank you