Single window valuation system cargo tracking

7.6 Goods Taken for Sample
Owners of the stored goods have the right to take samples. The 
quantity of a sample to be removed from a customs warehouse is 
determined depending on the purpose of the sample. The quantity 
of the sample must be sufficient to:

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• ascertain the type and the material content of goods to classify 
them under the proper tariff headings;
• ascertain the type, quality and origin of goods for valuation 
purpose;
• satisfy a court or police order requiring the presentation of a 
sample for inspection;
• ascertain that the price indicated on the invoice is actually 
related to the specified item; or
• fulfill other purposes determined by ERCA’s Director General.
Samples taken must normally be returned in the same quantity and 
condition once the purpose for which they are taken out is fulfilled. 
If it is not possible to return them because of their nature or by 
reason of their being used for analysis, the sample shall be deduced 
from the goods being warehoused for the purpose of assessment of 
duties, taxes and other charges.
7.7 Disposal of Abandoned Goods
Goods are considered abandoned when they are not collected by 
their owners in time (see section 7.3 above) from the warehouse. If 
the owner notifies the abandonment in writing before the expiry of 
the period of storage in temporary and bonded warehouses, they 
will be put on sale and their proceeds go to Government. The same 
applies for forfeited goods.
If there is no notification by the owner, the goods will be transferred 
to a Government customs warehouse and will be disposed by sale. 
If the goods don’t have market value, ERCA will decide on them.
The owner of the goods may claim the proceeds from the sale of the 
goods after deduction for.
• Duties and taxes;
• Expenses incurred by ERCA in relation to the goods;

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• The warehouse fee and transportation expenses; and
• Interest calculated at bank lending rate on the amounts 
referred to above.
However, the refund has to be claimed by the owner of the goods 
within six months from the date of sale of the goods. Otherwise the 
Government will consider it as surrendered.

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