Opening of special warehouses may be authorized:
a) For goods whose presence in the public warehouse presents dangers or is likely to alter the quality of other products;
b) For goods whose preservation requires special facilities.
Decisions of the UEAC Council of Ministers designate the products eligible for special warehousing.
Authorization to open a special warehouse is granted by the Minister of Finance.
The premises of the special warehouse are provided by the concession-holder; they must be approved by the National Director of Customs and are closed under the same conditions as the public warehouse.
Special provisions are made for hydrocarbon warehouses.
The costs of operating the special warehouse are borne by the concession-holder.
The provisions set out for public warehouses in article 181, paragraph 2 of the law, apply to special warehouses.
Warehousemen must give a bonded undertaking to re-export the goods or, if they are not prohibited, to pay the duties and taxes in force at the time they are released for consumption, within the time limit set out in article 189 of the law;
Stay of goods in special warehouses
Goods may remain in special warehouses for two years.
The rules laid down for public warehouses by articles 184 and 185, paragraphs 1, 2, 3, 4 and 6 are applicable to special warehouses.
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