CUSTOMS BONDED WAREHOUSING

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Bonded Warehouse, means any secure place or building appointed by the Director General of Customs in terms of Section 69 of the Customs ordinance subject to the approved of the Hon. Minister of Finance.

The Bonded Warehousing Scheme

Permits entry of goods entered to be warehoused may be lodged, kept, and secured without incurring fiscal levies until the goods are entered into a subsequent Customs procedure.

Popular applications of Bonded Warehousing Scheme

  • Manufacture in Bonds (e.g. Apparel industry)
  • Specific Commodity warehousing (e.g. Sugar bonds)
  • Duty Free Shops
  • Supply of Ship Stores
  • Bunker Operations
  • Multi Country Consolidations
  • Courier Services
  • Passenger Baggage Clearance, etc.
Categories of Bonded Warehouses

  • Public Bonded Warehouses
    • Owned and operated by Sri Lanka Ports Authority (SLPA)
    • Public General Bond where any approved importer could deposit imported goods until released for the approved procedure.
  • Private Bonded Warehouses
    • Owned and operated by private legal entities.
    • Private General Bonds where any approved importer could deposit imported goods until released for the approved procedure.
    • Private Trading Bonds, e.g. Bonds for the supply of ship stores, supply of raw materials for export processing, liquor bonds.
    • Manufacture in Bonds where the bondsman-importer could deposit imported goods for use in the manufacture of the export product(s).
    • Re-Export Facilitation Bonds, facilitates Multi Country Consolidation & Entrepôt Trade. Imported goods are deposited for subsequent re-export under Entrepôt Scheme, or as cargo consolidated with other cargo of several origins, usually to a single destination.
    • Specific Commodity Bonds, e.g. Sugar Bonds, for the purpose of maintaining buffer stocks and supply for home use.
    • Duty Free Bonds (Shops/Feeder/Service) for the duty free sale of goods to embarking/disembarking passengers and to diplomatic missions.
    • Unaccompanied Passenger Baggage (UPB) Bonds for the clearance of passenger baggage that are not accompanied by the passengers.
    • Courier Bonds for the clearance of courier parcels and cargo