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Entry and Storage of Goods in Customs Warehouses



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Ethiopia Customs Guide

7.3 Entry and Storage of Goods in Customs Warehouses
Goods arriving at any customs port
46
must be deposited in 
temporary customs storage or a bonded customs warehouse. 
Records of goods kept at bonded warehouses are kept on the 
warehouse declaration.
For temporary customs storage, the cargo declaration or other 
commercial documents (which may include the bill of lading or 
packing list) can be accepted, provided all the goods mentioned are 
stored.
If scheduled goods are not delivered to a warehouse, the operator 
must immediately report the matter to ERCA so that proper 
measures can be taken. Conversely, when goods are found “in 
excess of entry”, i.e. in excess of the respective goods declaration
cargo manifest or transit documents, the operator of temporary 
customs storage or a bonded customs warehouse must promptly 
report the excess to the ERCA branch where the goods declaration 
was submitted. Duties and taxes for the excess goods will have to be 
paid without delay.
Time limits for storage of goods depend on the type of warehouse:
• For goods imported by sea or land transport and stored in 
temporary customs storage, the time limit for completing 


ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
59
47 This is in line with the Revised Kyoto Convention which in Specific Annex A, Chapter Two
recommends extension of time for a valid reason for temporary warehouse storage. A valid 
reason for extension would be the absence of certain documents, such as licenses or permits, 
without which the goods declaration cannot be submitted.
customs procedures and removal from storage is 60 days from 
the date of storage. For goods imported by air transport, the 
corresponding time limit is 30 days;
• Commercial goods, excluding goods in a duty free shop, 
stored in a bonded customs warehouse shall undergo customs 
procedures and be removed within four months from the date 
of storage. For machinery, equipment and input to be used for 
producing goods for domestic consumption the corresponding 
time limit is one year;
• For duty free shops, at present there is no time limit. However, 
a time limit is going to be determined by regulation to be 
issued by the Council of Ministers.
ERCA may extend the time limit for temporary and bonded customs 
storage for good cause.
47
Good cause can be external factors 
that do not emanate from the person responsible for the goods. 
Furthermore, goods that have mistakenly been stored in temporary 
customs storage but should have gone to a bonded warehouse can 
be returned within twelve (12) working days.
Goods stored in customs warehouses must be handled with 
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