Customs Warehousing Manual
A Guide on the Management of Customs Bonded Warehouses and Goods Under the Warehousing Regime.
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- A customs bonded warehouse means any place approved by the Commissioner for the deposit of un-entered, unexamined, abandoned, detained, or seized, goods for the security thereof or of the duties due thereon.
- Warehousing processes are meant to secure and account for all goods entered for warehousing and as well guide staff/clients in management of customs bonded warehouse operations. The processes are summarized into cargo receipt, examination, management in warehouse facilities and removal. number(TIN) and appoint a customs licensed clearing agent.
- The following items shall not be warehoused; acids, chalk, ammunitions, except for petroleum products for storage in approved places, matches and any other goods which the commissioner customs may gazette.
