Requirements

Licensing Requirements

As a necessary condition you must fulfill the following conditions in order to qualify to operate a Bonded Warehouse :

For the Commissioner of Customs to consider your request you need to;

• i.You must be a Rwandan citizen or a permanent resident or an investor registered under RDB;
• ii. You need to possess a trade license issued in Rwanda;
• iii.You need to possess a Tax Clearance Certificate
• a.Complete an application form issued by Customs;
• b.Submit a plan of the premises as required by Customs;
• c.Meet the standards set by customs based on the nature of goods and activities of the bonded warehouse;
• d.Execute a bond equal to duties and taxes due on goods to be warehoused (Bank/ Insurance guarantee);

Pay a license fee during one year period.

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Minimum Requiremets for the Warehouses

To qualify for a Licence to operate a bonded warehouse you will need to ensure that the following minimum requirements are available at bonded warehouse:

• Fence-structured premises should be at least 2 meters high;
• The premises should have concrete or cemented ground/floor;
• Should provide a suitable office with all facilities for Customs and other stakeholders;
• Should have a computerized system in place capable of generating arrival notice of goods and stock record of warehoused goods;
• Should have systematic procedure of entry and exit of goods in the warehouse;
• Possession of electronic weighing machines approved and certified by competent authority;
• Possession of elevating equipment’s, machines and materials where applicable;
• Stack and arrange the goods in the bonded warehouse in a proper way in order to ease verification by the customs officers;
• Provide lock and key for securing the doors of the bonded warehouse;
• Provide all necessary labor and materials needed for treatment, sorting, packing, examining, weighing and storing the goods;
• Ensure the insurance of warehoused goods;
• Parking space for vehicles;
• Safety equipment for the security of workers and warehoused goods;
• Lights for security purposes;
• The premises should have a single entrance;

In case the bonded warehouse is under rental contract, the contract should at least be equivalent to the bond agreement period of one year.

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Suspension and Cancellation of a Licence

The Commissioner General of Customs reserves the right to suspend or cancel a license in case you

• Fail to comply with the customs law and subsidiary legislations that regulate operations of bonded warehouse;
• Failure to comply with the minimum requirements for setting up a warehouse
• Act fraudulently in dealing with Customs and clients
• Or if there is no longer a need for a bonded warehouse in the area in which it is located;

Where the boned warehouse is suspended, customs may lock and seal the bonded warehouse during the period of suspension.