Public warehouses are granted by decree of the Minister of Finance, in the following order of priority:
- The municipality,
- The port management body or
- The chamber of commerce.
Public warehouses are granted when they meet duly established general needs, in this case, the costs of operation are borne by the State budget. It may also be granted on condition that the concession-holder bears all or part of the operating costs, depending on the degree of general public interest.
Concession decrees determine the conditions to be imposed on the concession-holder and, where applicable, set the initial share of operating costs to be borne by the holder.
The holder collects storage taxes, the rates for which must be approved by order of the Minister of Finance, after consultation with the authorities and bodies referred to above.
The public warehouse may be retroceded by auction with competition and advertising.
By decision of the government of the state concerned, premises intended to receive goods for competitions, exhibitions, fairs or similar events may also be set up as temporary customs warehouses.
Construction and installation of public warehouses
The location, construction and layout of public warehouse premises must be approved by the National Director of Customs.
The public warehouse includes the installation, free of charge, of guard houses, offices and accommodation for customs officers.
Construction, repair and maintenance costs are borne by the concession-holder.
Supervision of the public warehouse
The public warehouse is guarded by the customs department.
All exits from the public warehouse are locked with two different keys, one of which is held by customs officers.
Stay of goods in the public warehouse and authorized handling
Goods may remain in the public warehouse for three years.
Decisions of the UEAC Council of Ministers determine the handling to which products placed in public warehouses may be subjected, as well as the conditions to which such handling is subject.
These decisions may, in the interests of the export or re-export trade, derogate from prohibitions laid down by special laws or regulations.
The ware housekeeper (natural or legal person in whose name the declaration of the warehouse entry declaration is made) must pay duties and taxes on goods entering the warehouse.
If the goods are prohibited, he is liable for payment of their value.
However, in the absence of re-exportation, the National Director of Customs may authorize the destruction of imported goods which have spoiled public warehouse, subject to payment of the customs duties and taxes destruction, or their taxation in the state in which they are represented to the customs service.
However, losses resulting either from the extraction of dust, stones and impurities, or from natural causes, are admitted free of charge.
When the loss of goods placed in a public warehouse result from a duly recorded case of force majeure, ware housekeepers are also exempt from payment of duties and taxes or, if the goods are prohibited, from payment of their value.
In the event of theft of goods placed in a public warehouse, ware housekeepers are also exempt from payment of duties and taxes or the value, as the case may be value, if proof of theft is duly established.
If the goods are insured, it must be proved that the insurance covers only the warehouse value; in the absence of such proof, the provisions above do not apply.
Goods remaining in public warehouses on expiry of time limits
On expiry of the time limit set by article 183 of the law, goods placed in a public warehouse must be re-exported, or if they are not prohibited, they must be removed from the public warehouse, subject to import duties and taxes.
Failing this, a summons is served on the warehouse keeper at his home address, if present or the local administrative authority if absent, to comply with either of these obligations.
If the summons remains without effect within one month, the goods are sold at public auction by the customs administration.
The proceeds of the sale, after deduction of duties and taxes in the case of sale for consumption, and storage and other costs, is deposited in the treasury, to be returned to the owner if claimed within two years from the date of sale, or, in the absence of a claim within this period, definitively to the Treasury.
Goods whose import is prohibited may only be sold for re-export.
Add comment