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.
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.e. a removal in bond or a removal in transit. An amount equal to the difference must be demanded from the consignee.
This includes warehouse licensees, duty remission incentive traders, clearing agents, carriers and any other concern, which maintains a valid bond. A copy of the bond must be attached to the SAD 500/501. (Legible photocopies are acceptable).
If the person removing the goods in bond does not have a Customs and Excise General Bond CE 110, the office where the removal in bond originates will collect a provisional payment, using form NA 70, in an amount equal to the duties and import taxes which would be due on the goods covered by the removal in bond.
The provisional so lodged will be refunded upon proof of exportation. . A copy of the NA 70 must be attached to the SAD 500/501. (Legible photocopies are acceptable.)
Bonded Carriers Section 110(3) requires that any class of carrier of goods to which the Customs and Excise Act relates which the Director by rule may specify shall, before conveying such goods, give such security as the Director may from time to time require for the due observance of the provisions of this act. A bonded carrier’s bond may also be accepted and should be sufficient to cover the duties per consignment of up to N$100 000 or more.
If the potential liability to the Government exceeds such bond, such excess should be demanded from the consignee. Based on this authority, the Directorate requires that all private hauliers in Namibia engaged in the transportation of goods removed in bond have a Customs and Excise bond.
Goods arriving on Removal in Bond entries from other CCA member countries Goods arriving from another country within the Common Customs Area have had surety obligated at the place where the removal in bond originated. Further surety may not be obligated upon entering Namibia. (need clarity or confirmation)
Click on the link below to download the transportation in bond guide.Transportation in bond guide
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