ENFORCEMENT OF GUIDELINES FOR THE MANAGEMENT OF LICENSED CUSTOMS BONDED WAREHOUSES

The Uganda Revenue Authority (URA), informs all licensed Customs Bonded Warehouse operators of the enforcement of stringent measures to harness the operation and management of their bonded warehouses.

In order to strengthen accountability, security, and compliance within bonded warehouse operations, all licensed warehouse keepers are required to strictly adhere to the following guidelines with immediate effect:

1- Access Control: All bonded warehouses must implement controlled access systems to record the identity, purpose of access, and valid identification of all persons entering or exiting the warehouse. All staff and visitors must wear reflector jackets at all times while within bonded warehouse premises.

2- Staff Identification: Loaders and casual workers must be issued with distinct uniforms, unique identification numbers, and be registered with updated records including photographs and National Identification Numbers (NINs).

3- Safety & Accountability of Goods: All goods in bonded warehouses remain under Customs control. Warehouse keepers must produce all warehoused goods upon request to the authority officers. Any loss, substitution, or unaccounted goods constitute an offence under Section 67 of the EACCMA and attract penalties, payment of duties, and possible license revocation.

4- Facilities and Equipment: Bonded warehouses must maintain adequate, functional facilities and equipment to support Customs operations, including examination of goods, record keeping, and proper storage, as required under Section 64 of the EACCMA.

URA will monitor compliance through inspections and Key Performance Indicators (KPIs), which shall inform the renewal of bonded warehouse licenses for 2027 and subsequent years. Any failure to comply will trigger enforcement measures, including penalties and the automatic cancellation of the license.

All licensed bonded warehouse operators are hereby required to take immediate steps to comply to the above guidelines.

First date of publication: Tuesday February 24, 2026

Developing Uganda Together

MANAGEMENT

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