Responsibility of the Public Warehouse licence holder

- administration of the warehouse;
- security of the warehouse;
- keeping of records of goods deposited in and shipped from the warehouse;
- to provide facilities required in operation of a warehouse such as an office for the Customs officers to work on;
- payment of duties of unaccounted goods;
- to furnish a bank guarantee amounting to 10% of the entire amount of duty of goods deposited into the warehouse at any one time;
- to submit monthly report to the Customs as required under the Regulation.
Goods allowed to be deposited in the warehouse
The types of goods that could be deposited into a Public Licence Warehouse are as follows:
- all types of dutiable goods imported or exported;
- product of Free Zones to be exported of to be consigned locally;
- products of Licence Manufacturing Warehouse (LMW) for export and local market;
- The products of local manufacturers which are subjected to excise duty.
Trading activities allowed in Public Licence Warehouse
- warehousing;
- break bulking, Customs Form No.9 to be used for payment of duty and sales tax;
- repacking, this is allowed provided that the goods are homogeneous to be packed in a smaller or bigger packing and repacking of all kinds of goods into sets;
- relabelling for imported goods. The goods are relabelled with the importer's or the distributor's name before they are released for local market;
- defending, importers are allowed to sell goods direct to the purchaser at the warehouse. The transaction could take place whether the duty on the goods are paid or otherwise;
- consolidation of goods with export duty and local goods without export duty together with goods for export which is subjected to excise duty and sales tax;
- consolidation of goods from Free Zones and LMW for export;
- consolidation of goods with import duty;
- consolidation is allowed for goods owned by more than one exporters;
- entreport: to re-export of imported goods. Goods which are imported for this activity is subjected to provisions of Customs (Prohibition of Imports) Order 1988 and Customs (Prohibition of Exports) Order 1988.