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
- Manufacture in Bonds (e.g. Apparel industry)
- Specific Commodity warehousing (e.g.
- 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
- 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
- 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