Bonded Warehouse

“Bonded warehouse” means a building or storage tank licensed by the Chief Executive Officer, in which goods entered to be warehoused maybe lodged, kept or secured pending payment of duty or exportation; and includes a customs warehouse and an export warehouse;” (Refer section 2 of the Customs Act.

Period of Warehousing

1. If the owner does not lawfully remove any goods, but excluding goods specified in subsection (2), which have been deposited in a bonded warehouse within one year of the date of their deposit in the warehouse, the Chief Executive Officer may, after giving one month’s notice of his or her intention, proceed to sell the goods in the prescribed manner or otherwise dispose of the goods, and the proceeds of any sale of such goods shall be dealt with in accordance with the provisions of Section 63 of the Customs Act.

2. If the owner does not lawfully remove goods falling within chapters 84 and 87 of the 2012 Fiji Harmonized Customs Tariff Schedule in (Schedule 2) of the Customs Tariff Act, as identified by the Chief Executive Officer from time to time, within twelve months of the date of their deposit in the warehouse, the Chief Executive Officer may, after giving one month’s notice of his intention, proceed to sell the goods in the prescribed manner or otherwise dispose of the goods, and the proceeds of any sale of such goods shall be dealt with in accordance with the provisions of Section 63 of the Customs Act.

Provided that the Chief Executive Officer may in his or her discretion allow any goods, except those goods specified in subsection (2), to be re-warehoused by the owner for a further period not exceeding one year.

Requirements to be complied with by a person (proprietor) intending to establish a Bonded warehouse

  • Written letter of application is submitted by the applicant the Chief Executive Officer FRCA.
  • The written application is to have the following information
    • the applicants name,
    • permanent local address,
    • location of the proposed bonded warehouse
    • Full name of and address of applicant and in case of companies the names of Directors and their residential status.
    • Whether the applicant have previously held the license or their application were rejected in the past or charged with any of the offence committed against Customs or criminal act
  • The applicant is to ensure that a site plan is attached to the written letter of application.
  • The types of goods intended for warehousing.
  • Nature of warehouse requested – private or general
  • Once satisfied we reply with conditions which the applicant has to full fill in order to get approval

Licensing of Bonded Warehouse

  1. No warehouse shall be licensed at any port or place other than a port or place appointed by the Minister in accordance with section 4 of the Customs Act.
  2. Notwithstanding the provisions of subsection (1), the Chief Executive Officer may in his absolute discretion license a bonded warehouse in another place which meets the following criteria:
    • The location of the warehouse shall be within a radius of seventy (70) kilometres from a port in accordance with section 4 of the Customs Act; the Chief Executive Officer may in his absolute discretion approve a warehouse location which may exceed seventy (70) kilometres from a port in accordance with section 4 of the Customs Act.
    • The warehouse shall be located on the sealed main trunk road and in an area well-lit with street lights and in addition with floodlights around the warehouse building;
    • The premises of the warehouse shall be surrounded by metal fencing not less than three (3) meters in vertical height and the lower part of the fence shall be embedded into the ground footing; and
    • The warehouse shall meet all other terms and conditions of Part VIII of the Customs Act.

Appointment of Bonded Warehouse

  • The Chief Executive Officer may, on application, licence any building, enclosure or storage tank as a bonded warehouse for the deposit of goods permitted to be warehoused on first importation without payment of duty, and may attach such conditions to the licence as he or she may see fit.
  • A licence is required for each storage tank, notwithstanding that such tank may be connected by a pipe or other means to any other tank.

The licence issued under subsection (I) shall be in such form as may be prescribed and shall be subject to the payment of such fees as may be prescribed.

A licence shall not be issued under the provisions of this section until the person who applies therefore has furnished such security for the due payment of all duties and the due observance of the provisions of the customs laws as the Chief Executive Officer may require; and the Chief Executive Officer may, at any time, require a warehouse keeper to furnish such additional or new security as he or she may consider necessary for such purposes

The Chief Executive Officer may at any time for reasonable cause revoke any licence which has been issued under subsection

Licensing of a bonded warehouse

  • The applicant or the bonded warehouse proprietor is to submit a Bond security of in the sum of FJ$30,000.00
  • The bonded warehouse area is to be fenced ( not less than 3 meters ) with either chain link or welded mesh embedded in concrete. (Section 37 of Customs Act).
  • The location of the warehouse shall be within a radius of 70 km from a port – over 70 km radius Chief Executive Officer discretion
  • The warehouse shall be located on the sealed main trunk road and in an area well lit with street lights and in addition with floodlights around the warehouse building
  • The premises of the warehouse shall be surrounded by metal fencing not less than three (3) meters in vertical height and the lower part of the fence shall be embedded into the ground footing;
  • The warehouse shall meet all other terms and conditions of Part VIII of the Customs Act.
  • The doors for the bonded warehouse must open into streets or public thoroughfare and be all times accessible for the examination of the locks and fastenings without passing through other doors or gates.
  • No person shall make any alteration or addition to any bonded warehouse without first obtaining the permission of the Chief Executive Officer.
  • Every bonded warehouse shall, if required by the Chief Executive Officer, have two sets of locks, one provided by the Customs and the other by the warehousekeeper. The keys of the Customs locks shall be kept in the custody of the Proper officer (Customs officer), and the keys of the other locks shall be kept in the custody of the occupier of the warehouse
  • The licence fee payable for each bonded warehouse shall be a minimum of FJ$1,279.80 per year, and if the building, storage tank or enclosure in respect of which such licence is issued has a capacity of more than 50 cubic metres the amount to be paid for such licence shall increase at the rate of FJ$1.00 for every additional cubic metre of storage space above 50 cubic metres but shall not in any case exceed FJ$1,794.00 for the whole of one year.
  • A licence shall expire on the 31 December in each year. Whenever any annual licence fee has not been paid by the 7 January in any year following the year in which such licence was first granted, the Chief Executive Officer may refuse to allow any transactions to take place in the warehouse, enclosure or tank in respect of which the fee may be due, until such fee has been paid.
  • Where a licence for a bonded warehouse is issued under the provisions of section 38 of the Customs Act during the second, third or fourth quarter of any year, the fee therefore shall be respectively three-quarters, one-half or one-quarter, of the full annual fee
  • A licence for a bonded warehouse shall be in the approved form (C.28).
  • Bonded warehouse shall be distinguished by numbers allocated by the Chief Executive Officer.
  • The words “Bonded Warehouse” and the number allocated to the warehouse shall be clearly marked on the principal entrance to the warehouse or elsewhere as the Proper officer (Customs officer) shall approve and shall be removed when the warehouse ceases to be licensed as a bonded warehouse.
  • Every warehouse keeper shall at his or her own expenses:
  • provide at his or her bonded warehouse such office accommodation which is OH&S compliant and weights, scales, measures, and other facilities for examining and taking account of goods and for securing them as the Proper officer (Customs officer) may reasonably require;
  • keep a record of all goods warehoused in his or her bonded warehouse and shall keep such record at all reasonable times available for examination by the Proper officer (Customs officer).

Warehouse keeper to provide Facilities

Every warehouse keeper shall at his or her own expense -

  • provide and maintain at the warehouse such office, lavatory and sanitary accommodation for the proper officer, with the requisite furniture, lighting and cleaning, as the Chief Executive Officer may require;
  • Create the bond in ASYCUDA system and allocate a bond number for the bond
  • provide and maintain such appliances, and afford such other facilities, for examining and taking account of goods and for securing them, as the proper officer may require;
  • stack and arrange the goods in the warehouse so as to permit reasonable access to and examination of every container at all times;
  • provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the warehoused goods whenever the proper officer so reasonably requires; and
  • keep a record of all goods warehoused and at all reasonable times keep such record available for examination by the proper officer
  • If, in respect of any warehouse, a warehouse keeper fails to comply with any of the provisions of section 40 of the Customs Act, the Chief Executive Officer may direct that no further goods shall be warehoused in that warehouse until the warehouse keeper has complied with such provision or provisions to the satisfaction of the Chief Executive Officer

Clearance of warehoused goods—minimum quantities

The minimum quantities of the classes of goods enumerated in the table which may be entered for warehousing, or entered for removal from a bonded warehouse on any one of the relevant approved forms, shall be -

  • Beer, in bottle or can – 5 cartons
  • Cigarettes, cigars or snuff – 4.5 kg

Spirits, in bottle —

  • Bitters, cordials or liqueurs – 1 case
  • Other kinds – 45 litres
  • Spirits, in bulk – 45 litres
  • Tobacco – 4.5 kg
  • Wine, in bottle – 9 litres
  • Wine, in bulk – 45 litres
  • Other goods – in such quantities

that the duty payable thereon will be not less then FJ$100:

Provided that goods may be cleared for export for ship’s stores or otherwise in such quantities as the Chief Executive Officer may approve.

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HEAD OFFICE LOCATION

CONTACT DETAILS

Revenue & Customs Services Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Nasese,
Suva.
Phone: (+679) 3243000
Fax: (679) 3315537
Email: info@frca.org.fj