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INDIRECT TAXES - Warehousing of Goods (click on heading below then click again) Classes of Warehouses Purposes of Warehouses Licensing of Warehouses Warehousing of Petroleum Products Duty Free Shops Licensing of Duty Free Shops Classes of Warehouses There are apparently five classes of warehouses that Customs are responsible for licensing, determining how much security is to be lodged and determining the conditions under which it is to be operated. · Class one (1) - General warehouse · Class two (2) - Private warehouse · Class three (3) - Machinery warehouse · Class four (4) - Manufacturers warehouse · Class five (5) - Transit warehouse Purposes of Warehouses · Class one - (1) warehouses are used specifically for the warehousing of imported general consolidated cargo. This cargo can be warehoused on behalf of many different importers.. Upon the payment of appropriate customs duty and VAT (if applicable) the cargo may be released. · Class two - (2) warehousess are used for the warehousing of imported goods that are the property of the person or company to whom the warehouse license is issued. · Class three - (3) warehouses are used for warehousing imported machinery and similar heavy or bulky goods. · Class four - (4) warehouses are manufacturing warehouses mainly for excisable goods like beer, spirituous liquors and tobacco products. · Class five - (5) warehouses are specifically used for warehousing imported goods intended for transit to other ports within the country. Most of these transit transactions take place at the airfreight stations. View and Print Warehousing Goods (Warehouse.PDF 7KB)

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