Customs Bonded Warehouse

Management and accounting for goods that are cleared into and out of a licensed Customs bonded warehouse.

This publication summarizes:

  • The, application of Customs Bonded warehouse facility to Goods entered into Customs Bonded Warehouse and
  • Lodgment Ex- Warehouse for home use and re-exports to Removal of goods from Customs Bonded Warehouse.

Definition

  • Bonded warehouse means any warehouse or other place licensed by the commissioner for the deposit of dutiable goods on which import duties have not been paid and which have been entered to be warehoused.

Procedure   

 Receipt of goods

  • Notification letter(C119) is issued confirming space availability to Manager Suspense Procedure(MSP) or Assistant Regional Manager Customs (ARM Customs)
  • MSP registers specific Code for incoming consignment
  • Receipt and approval of Specific Code by Bond Officer
  • Declarant prepares Warehousing Tanzania Single Administrative Document(TANSAD)with attachments and lodge to Customs Service Centre(CSC)
  • CFA prepare Master T1, sub T1s and BT and Bond securities(CB6,CB3&CB4(re-export) to Transit section
  • Officer In charge transit approves through TANCIS, Master T1, sub T1s and BT and Bond securities(CB6 &CB3) and assign seal

Officer incharge:

  • ensures cargo is loaded into Motor Vehicles(MVs) and administers carry out process
  • approves carry out report
  • affixes seal into cargo transferred into Bonded warehouse
  • confirms get out clearance

Bond officer:

  • Bond operator administers carry in cargo into Bonded warehouse
  • Receipt and approval of Carry in Cargo to Bonded warehouse
  • Confirms of physical entry of goods
  • Conduct physical verification
  • Ensures proper arrangement of goods by making sure that the bin card affixed to the cargo

Delivery from bond: Ex-Warehouse for home use

  • Declarant prepares Ex-warehousing TANSAD with attachments and lodge at Customs Service Centre (CSC).
  • CFA submit physical files to Bond Officer
  • Bond officer receives and verify the authenticity of information submitted by CFA to TANCIS.
  • Bond operator request removal of cargo through carry out
  • Bond officer receives and approve carry out cargo
  • Bond officer confirms physical exit of cargo from bonded ware house

Delivery from Bond: Ex-Warehouse for Re-exports

  • Declarant prepares Ex-warehousing (EX3) TANSAD with attachments and lodge at Customs Service Centre (CSC) and Customs clearance.
  • CFA submit physical files to Bond Officer
  • Officer incharge transit receives and verify the authenticity of information submitted by CFA to TANCIS.
  • If CONFORM, Customs Release Officer, Issues Customs Release Order to CFA
  • Officer incharge transit receives and Approve BT prepared by CFA
  • Bond inspector assign seal and system auto generate Movement sheet, Master T1 and Sub T1
  • Bond officer carry out cargo from Bonded warehouse
  • Bond officer approve carry out report
  • Bond officer confirm physical exit of cargo from bonded warehouse
  • Officer incharge Transit Monitoring Unit monitors movement of cargo to exit stations

Attachments required to support accomplishment of the above procedures;-

  • Warehouse TANSAD -IM 7
  • Cargo receipt
  • Landing account book
  • Invoices
  • Bill of lading/Airway bill/Consignment note
  • Packing list
  • Permits