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7.2 Establishment of Customs Warehouses
In accordance with Article 175(1) of the Customs Proclamation, 
certain groups of persons can establish temporary customs storage 
and bonded customs warehouses for rental or private use upon 
obtaining the necessary permits issued by ERCA. The groups of 
persons eligible to establish customs warehouses differ depending 
on the type of warehouse. Thus, public temporary customs storage 
or a public bonded customs warehouse may be established, for 
rental use, by:
• An enterprise engaged in freight transport;
• An enterprise established to operate warehouse service;
• An enterprise established to provide industrial zone services;
• An enterprise established to operate customs clearing services; 
or Any other person specified by ERCA.
Temporary customs storage for private use may be established by: 
• A contractor engaged in a government project; or
• Any other person exceptionally authorized by ERCA.
And a bonded customs warehouse for private use may be 
established by: 
• An enterprise engaged in the sale of duty free goods;
• A charity or other non-profit making organization;

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43 This regulation is under review but is still applicable unless it conflicts with the Customs 
Proclamation.
44 As to the rates of the different types of storage, see section 14.8 below.
• An enterprise engaged in the manufacturing of goods using 
raw materials and accessories acquired without payment of 
duty and tax; or
• Any other person specified by ERCA.
Applications for establishing a customs warehouse must be 
submitted to ERCA together with:
• Documents showing the specific activities of the applicant’s 
business;
• The license issued to operate the business;
• Certificate of registration where the applicant is an enterprise; 
The building plan of the warehouse;
• Declaration of commitment to enter into an insurance 
contract for the warehouse and the goods to be stored in the 
warehouse;
• Documents showing that the warehouse is equipped with 
apparatus necessary for proper storage and safety;
• Applicant’s tax identification number; and
• Other documents specified by ERCA directives.
As per Articles 4 and 8 to 11 of the Customs Warehouse License 
Issuance Council of Ministers Regulations No. 24/1997, ERCA will 
inform the applicant in writing about the decision of granting or 
rejecting the license within thirty (30) days from the date of receipt 
of the application.
43
The regulation also lays down the license fee 
for General Customs Warehouse.
44
In addition, it will include the 
conditions of validity of the permit and cancellation.
Pursuant to Article 132 of the Customs Proclamation, customs 
warehouse permit holders shall:

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• Maintain office equipment, technological devices and staff 
necessary for customs operation;
• In accordance with a directive issued by ERCA, keep a 
registration book for the goods deposited in and removed 
from the warehouse, and report to ERCA from time to time;
• Segregate goods on the basis of their type and nature for the 
purpose of their safe storage and convenience for control;
• Provide proper replies to queries made by customs officers 
and cooperate for inspection and investigation;
• Ensure that no goods are deposited in or removed from the 
warehouse without ERCA’s permission;
• Secure renewal of the customs warehouse license within the 
specified time;
• Prohibit unauthorized persons from entering the customs 
warehouse;
• Store goods requiring quarantine examinations, as soon as 
they are discharged from the means of transport, in a separate 
zone until completion of the quarantine examination;
• Pay duties and taxes with respect to goods lost or damaged 
due to improper handling;
• Where delivery of goods intended to be deposited in the 
warehouse has not been effected, report to ERCA immediately 
the non-receipt of the goods;
• In case of temporary customs storage:
a) release goods from the storage upon completion of 
customs formalities;
b) report to ERCA the list of those goods deposited for 
more than the time specified under the Proclamation and 
transfer them to a Government customs warehouse;

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45 The Directive is up for review but it is the currently applicable one.
46 A “customs port” is defined as a place that is designated by ERCA for unloading, storage and
loading of import, export and transit goods for the purpose of enforcing customs laws, and 
includes dry ports.
• In case of a bonded customs warehouse, furnish security to 
cover the duties and taxes in a situation where the goods are 
not used for the authorized purpose.
The Directive on Customs Warehouse Administration 
Implementation No. 40/2002
45
describes the particular requirements 
for the different kinds of warehouses as well as their grades.