The Permanent Secretary may in terms of Section 6(1) (c) of the Act appoint places as warehousing places where customs and excise warehouses may be established.
Section19 (1) of the Act permits the Commissioner by rule to license any Customs warehouse for the storage of dutiable goods (for either imported or locally produced goods or for the manufacture of dutiable goods from imported and locally produced materials). Commissioner may further in accordance of Section 19(2) of the Act, authorize that warehouses be licensed either as storage warehouses for the storage of dutiable goods or manufacturing warehouses for the manufacture of dutiable goods on the same premises, provided they are separated from each other in a manner which meets with his approval. This chapter will cover the following warehouses:
The notes to storage and manufacturing warehouses will mainly concentrate on documentation which is required to place goods in the warehouse and also documentation required to remove goods from such warehouses.
The warehouses below are mainly concerned with imported goods with the exception of SOS which shall be covered under Duty At Source (DAS) procedures.
Upon receipt of an application forms, the Regional Controller will ensure that a preliminary inspection is conducted. Since the degree of physical security of the proposed warehouse premises will be considered in determining the amount of bond required, the Controller will report his finding to the Program Manager.
If, in their joint opinion, additional security enhancements would reduce the amount of the bond to be required, the Controller shall notify the licensee. If the licensee undertakes to implement such recommendations, the Controller will conduct a follow-up inspection to ensure that they have been completed in a satisfactory manner and so notify the Program Manager.
If the bonded Warehouse has been approved by the Commissioner the applicant should be informed in writing that the bond is registered in the Customs office concerned attaching a copy of the bonded regulations and also include the receipt under which license fee (Schedule 8) has been paid.
The wording of the receipt is very important and should be carefully worded, e.g. “Licensing of a Customs and Excise Warehouse for storage purposes in terms of item 810.20.05 to Schedule No. 8 of the Customs and Excise Act no. 20 of 1998”.
Note that after approval all relevant documents should be forwarded to the Regional office and original kept at Head Office.
Click on the link below to download the Storage & Manufacturing Warehouse Guidelines.Storage & Manufacturing Warehouse Guidelines
An employer is any person who pays an amount by way of remuneration to an employee. Each person who becomes an employer is required to apply to Inland Revenue Department for registration as an employer within 14 days of becoming an employer. An empl
VAT is levied at the standard rate of 15% on the supply of most goods and services and on the importation of goods. It is mandatory for a person who carries on a business with an annual taxable turnover above N$500,000 to apply for VAT registration.
The Withholding of Tax is a tax charged on interest paid by any person to or for the benefit of a foreign person (which includes individuals, companies, etc) from a source within Namibia. The foreign person is responsible for the tax, but it must be
What is a Cargo Manifest?
What is Value-Added Tax?
What is ASYCUDA?
What is the Export Processing Zone (EPZ)?
Who is classified as a taxpayer representative?
What is the Inspection Act?
What does re-importation in the same state mean?
What is the ATA Carnet?
What are Export Processing Zone Enterprises and Certificates?
What is a surety bond?
What does NAMSAD mean?
What is the Carnets De Passage En Douane (CDP Carnet)?
Goods which are intended to be imported for use or consumption within the Customs territory must be declared for home use. They may be declared for home use either directly on importation or after another Customs procedure such as warehous
Exportation is the Customs procedure applicable to goods which leave the Customs territory and are intended to remain permanently/temporarily outside, for specific reasons. The legislation dealing with exports can be found in the following sections o
The role of Customs and Excise is to control the importation and exportation of goods entering and leaving the Country. The importation and exportation of certain goods are prohibited or restricted. The aim of prohibitions and restrictions is the pr
The removal of goods to the hall, or any other premises for the purpose of examination, opening, unpacking, repacking and subsequent removal shall be performed at the risk of the importer. The importer, exporter, manufacturer or owner of any goods,
Where the attendance of an officer is required on Saturdays, Sundays or public holidays, or any time not covered by hours of services in below, the person requiring such attendance apply to the Controller on form 73 and guarantee payment of the charg
The DRI scheme is administered by the Directorate of Customs and Excise, which has dual responsibilities. First, it is required to promote manufacturing and export trade. Second, it must ensure that the DRI scheme is not abused. &n
This is a customs procedure which provides for the refund of import duties and taxes when goods are exported, or used for specific purposes. The Chief Accountant, Section Revenue Control is responsible for the overall management of the refund proc
Goods which are imported and qualify for rebate of duty may be entered for home consumption under Schedule No. 3 and Schedule No. 4. of the Act. Schedule No.3. comprising of Industrial Rebates and Schedule No. 4, comprising of General Reba
This chapter concerns the production, warehousing and movement of excise goods within Namibia. The excise goods are Mineral Oils, Alcohol and Alcoholic Beverages (including Beer) and Manufactured Tobacco as defined in the Customs and Excise Act, 1998
A Zone provides a site where operations involving foreign and domestic merchandise can take place which otherwise might have been done abroad for tariff and trade reasons. Export Processing Zones (EPZ) are governed by an Act of Parliament, Export Pro
If a person removing goods in bond has a Customs and Excise Bond, CE 110, a provisional payment or special bond will be demanded when the bond amount is clearly inadequate to cover the potential liability to the Government of the proposed activity. I
ATA (admission temporaire/temporary admission) Carnets and Carnets De Passages En Douane (CPD) are issued by Chambers of Commerce in various nations and are internationally recognized and accepted in lieu of normal customs documents to allow the temp
The main purpose of bonds is to cover for potential duties and taxes. Security is generally given in the form of a bond. Only insurance companies or registered banking institutions may be accepted as sureties to bonds. Head Office should be consulted
RSA Register In order to ensure uniformity, a Register of licensees and registrants is compiled by the South Africa Revenue Service (Customs and Excise). All licensees and registrants in the Common Customs Area are shown in the Register, except Lice
Customs and Excise Officers must on regular basis deal with situations where detentions, seizure and forfeiture are necessary. Some doubts may exist as to when Customs and Excise Officers must detain, seize, or impose forfeiture on goods deemed illeg
Penalties imposed in terms of the Act are done so in accordance with sections thereof, commonly termed the penal provisions (Sections 88 to 106). Penalties may be imposed as follows; Commissioner Customs and Excise amounts from
Automated System for Customs Data (ASYCUDA) is an integrated customs management system for international trade and transport operations in a modern automated environment. ASYCUDAWorld is an advanced software application that is designed and
Proposed Rules for the Licensing of Clearing Agents Public Notice - Licensing of New and Existing Clearing Agents Send your comments to ClearingAgents@namra.org.na
Application Forms Request of Advance Ruling for Classification: Form A Request of Advance Ruling for Customs Valuation: Form B Request of Advance Ruling for Origin: Form C
NamRA Online Tariff All import and export commercial transactions require commodities or products on Customs Declarations to be classified according to an appropriate Customs Tariff Code. The tariff code is directly linked to the rate of duty payabl
Customs and Excise aims to facilitate and control the movement of all goods involved in international trade. Customs and Excise is mandated to promote the security and facilitation of international trade, transport and people, including simp