Warehousing of Goods
Warehousing of Goods
Warehousing of Goods
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INTRODUCTION
A Customs bonded warehouse means any warehouse or other place licensed by the
Commissioner for the deposit of dutiable goods on which import duty has not been
paid and which have been entered to be warehoused.
Warehousing therefore means that imported goods/motor vehicles are deposited for
storage in a licensed bonded warehouse with the authority of the person in charge of
that warehouse.
PROCESS OF WAREHOUSING
Note:
a) Items are warehousable for a period of six months (180 days), with a period
extension of 3months maximum, granted on request. This means that importer
should request for the extension if it’s required.
b) The only exception to the above are new motor vehicles warehoused by
approved motor assemblers and dealers, wines and spirits warehoused in bulk
by licensed manufacturers of wines and spirits; and goods in a duty free shop.
c) Warehoused goods on permission can be;
• Transferred to a new owner on • Removed from one warehouse to
payment of USD10 another
• Re-exported to a foreign • Re-packaged
destination • Temporarily removed for repairs or
• Cleared (paid for) in part modification (in case of vehicles)
where applicable. A security in form
of bank draft covering the taxes
payable is deposited with Customs.
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d) The following goods are not warehousable
e) Once goods exceed the mandatory warehousing period, they are tagged for
auction. However, the owner can redeem them by paying 1% of the value if
they have not been advertised for sale or 3% of the value if they have been
advertised.
f) Goods that are advertised in the category above are sold by Customs through
a public auction.
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shall be made within two days from the date of appointment, lest the
consolidator can go ahead and warehouse the goods to avoid un-necessary
delays
9. The container will be de-stuffed only when all the individual declarations have
been made
Customs warehouse” means any place approved by the Commissioner for the deposit
of unaccounted for goods, unexamined, abandoned, detained, or seized, goods for safe
custody. If such goods are not claimed and redeemed, they are disposed off as the
Commissioner may decide.
Note:
Online auction
a) On the home page, the participant should click on auction to navigate through
the available auction lots and click on view for more details.
Click to view
the available
lots
b) Bidder is required to login using his URA portal account details (TIN and
Password) in order to participate in the bidding process
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Login using
TIN and Portal
Password
c) A payment registration slip will pop up to enable the auction participant select
his preferred Bank and create a payment registration slip to enable him/her
pay for the participation fee
d) Once the payment is reconciled, the bidder will log into the website again to
have more options.
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Note:
The bidder can view my messages under his login when he clicks on his TIN
Main Office: Plot M 193/M194 Nakawa Industrial Area, P.O.Box 7279, Kampala - Uganda. Tel: (256) 417442097,
Call Centre Toll Free: 0800117000, 0800217000 Email: info@ura.go.ug Website: www.ura.go.ug,
Facebook: @URApage, Twitter: @URAuganda
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