Responsibility of the Public Warehouse licence holder

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Every holder of the Public Warehouse licence is required to adhere to all terms and conditions as stipulated in the Regulations of the Customs Act. The responsibilities to be executed by every licence holder are:
  1. administration of the warehouse;
  2. security of the warehouse;
  3. keeping of records of goods deposited in and shipped from the warehouse;
  4. to provide facilities required in operation of a warehouse such as an office for the Customs officers to work on;
  5. payment of duties of unaccounted goods;
  6. to furnish a bank guarantee amounting to 10% of the entire amount of duty of goods deposited into the warehouse at any one time;
  7. 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:
  1. all types of dutiable goods imported or exported;
  2. product of Free Zones to be exported of to be consigned locally;
  3. products of Licence Manufacturing Warehouse (LMW) for export and local market;
  4. The products of local manufacturers which are subjected to excise duty.
Trading activities allowed in Public Licence Warehouse
  1. warehousing;
  2. break bulking, Customs Form No.9 to be used for payment of duty and sales tax;
  3. 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;
  4. relabelling for imported goods. The goods are relabelled with the importer's or the distributor's name before they are released for local market;
  5. 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;
  6. 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;
  7. consolidation of goods from Free Zones and LMW for export;
  8. consolidation of goods with import duty;
  9. consolidation is allowed for goods owned by more than one exporters;
  10. 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.

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