The declaration of entry into a storage warehouse is made by the owner of the goods or on his behalf by the authorized customs agent for goods to be stored in a public warehouse.
In the event of a declaration of transfer of goods in a customs warehouse, the former warehouse keeper’s obligations are transferred to the new warehouse keeper. When the transfer and removal from the warehouse are simultaneous, the transferee may file directly the declaration of removal from the warehouse but, must then be endorsed by the transferor. For exits from special and private warehouses, the bonded commitment remains in effect, in the latter case, until the regularization of the exit transaction
During their stay in the warehouse, goods must be presented at the request of any customs officer, who may carry out any inspection or they deem useful.
Goods in bonded warehouses may, in the absence of special provisions to the contrary, be released for the same destinations as if they had been imported directly, and under the same conditions.
Warehoused goods may be transferred from one warehouse to another, either of the same category or of a different category, provided, in the latter case, that they are eligible.
Warehouse accounts are reconciled according to the quantities and types of goods taken over when they enter the warehouse, or after they have been handled or counted.
However, warehouse keepers may require that goods declared for consumption on exit from the public warehouse be subject to further verification in order to determine, particularly in the case of natural wastage, the exact quantities to be subject to duty.
In the event of the closure of a warehouse, the licensee is released from his obligations to the customs authorities only at the end of the quarter in which the warehouse accounts have been fully settled.
In the event of abolition of the customs office to which the private warehouse is attached, the warehouse accounts must be settled within six months of notification of the measure to the parties concerned.
The maximum duration of stay in the warehouse is counted from the initial entry into the warehouse; in the event of the transfer of warehouses of different categories, the total duration of stay in the warehouse may not exceed that of the warehouse category benefiting from the longest period.
Exceptionally, and provided the goods are in good condition the deadlines set by articles 183, 189 and 192 of the law may be extended by the customs administration at the request of warehouse keepers.
Shipments from one warehouse to another or to a customs office, and re-exports from a warehouse, are carried out by sea, under the guarantee of a security deposit “acquit-à-caution”, and by land, under the transit system.
The forwarding Warehouseman must pay duties and taxes on any deficits found, or the value of these deficits in the case of prohibited goods.
Shippers must provide proof, within the set time limit, by producing a customs certificate from the country of destination, that goods exported by aircraft are taken out of the customs territory.
When goods in bonded warehouses are declared for consumption, the import duties and taxes in force on the date of registration of the declaration are levied according to the type of tariff and on the basis of the quantities recorded on exit.
However, when the said goods have been obtained after involving the addition of products taken from the domestic market, the value or quantity of these products is subtracted from the value or quantity to be subject to customs duties and taxes on leaving the warehouse.
In the case of products previously warehoused on discharge of temporary admission accounts, import duties and taxes are payable by way of derogation from the provisions above on the basis of the tariff type and condition of the goods originally imported under temporary admission and on the basis of the quantities of the said goods contained in the products presented on leaving the warehouse.
Where applicable, the additional duties and taxes payable on the quantities of imported goods corresponding to waste admitted free of duty are recovered when the temporary admission accounts are cleared.
On expiry of the storage period and in the absence of an extension, duties and taxes payable are those in force on the date on which the legal warehousing period expired.
When they must be liquidated on deficits, applicable duties and taxes are those in force on the date the deficit is recognized.
Where duties and taxes are due on goods removed from the warehouse, the duties and taxes applicable are those in force on the date on which the removal is established.
For goods taxed ad valorem or prohibited, the value to be considered is, as the case may be, that of the said goods on one of the dates referred to in paragraphs 1, 2 and 3 of article 200 of the law; it is determined under the conditions set out in article 23 of the law.
In the event of a shortfall involving the goods referred to in article 177-2 of the law, the advantages export benefits to be refunded are those actually obtained at the time of entry into the warehouse.
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