particular care for their preservation and with a focus on maintaining
their form and nature. Goods that are constituted as hazardous
and can affect other goods must be kept at specially designated
warehouses. ERCA has the prerogative to take precautionary
measures and may allow the owner, possessor or person having
control over goods stored in temporary customs storage to make
operations necessary for the preservation of the goods; such as
repacking, breaking bulk or grouping of packages.
Goods which have nevertheless deteriorated, got spoiled or
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damaged in a temporary customs storage or bonded warehouse
by accident or force majeure will be treated as if they had been
imported in their deteriorated, spoiled or damaged condition if this
is proved to ERCA’s satisfaction.
If the permit for a temporary customs storage or bonded warehouse
is cancelled before the expiry of the time limit specified for
the storage of goods, the goods shall be transferred to another
temporary customs storage or bonded warehouse for the remaining
time of storage. The expense for transferring goods to another
customs warehouse will be borne by the owner of the storage
whose permit has been cancelled.
7.4 Release and Removal of Goods from Customs Warehouses Goods are released from temporary customs storage or bonded
warehouses in any of the following situations:
• Released for home use upon payment of taxes and duty due
thereon;
• Transferred to a factory under customs control;
• Transferred to another customs warehouse or released for
transit;
• Released for export; or
• Released for sale in the duty free shop.
In addition, ERCA’s Citizen’s Charter states that a document showing
the settlement of warehouse fees and a release letter showing the
completion of customs procedures (could be either in hard copy or
electronic) are required.
Once customs formalities have been completed, goods may not be
kept for more than seven (7) working days in temporary customs
storage or a bonded warehouse.
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48 Also suggested by ERCA’s Citizen’s Charter.
