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Ministry of Finance

Egyption Customs Authority

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Customs Warehouse


Customs Warehouse:

First: Warehouse Definition:

Customs Warehouse:areas where it is authorized to store goods that are not fully cleared from all taxes and fees or where it is authorized to conduct some operations on the goods under the Authority's control and the responsibility of the licensee to use the warehouse.

Second: Warehouse types:

Customs warehouses are divided into two types:
 
- Public warehouse, where goods are stored in favor of third parties.
- Private warehouse, where the warehouse owner stores his imported goods that are licensed to
be stored.
Such warehouses (public and private) are established outside ports.
 
Third: Warehouse licensing procedures
No procedures to obtain a license to establish public or private warehouse shallshould commence except after raising the matter to the Customs Authority Commissioner to decide whether, or not, it is economically feasible to start warehouse licensing procedures.
 
The license is issued by the Minister of Finance or his authorized representative after all stipulated requirements have been met, and the license specifies the type of warehouse, its location, the royalty that must be paid annually in accordance with Article (110) of the regulations, the number of shifts in which the warehouse works, the type of goods to be stored, and its work system.
 
The public or private warehouse established outside the ports is considered a customs office after fulfilling all requirements, rules and guarantees stipulated by a decree issued by the Minister or his authorized representative.
 
Fourth: Guarantees:
 
The warehouse owner shall provide a cash guarantee or a bank letter of guarantee covering 10% of the customs taxes and other estimated taxes for the estimated warehousing capacity expected for the warehouse (specified by the warehouse owner) or by the taxes and other taxes collected for the year preceding the date of renewal of the license and the royalty to be paid to the Customs Authority.
 
The Minister or his authorized representative may, for warehouses licensed to a government agency, public authorities, their companies or public business sector companies, accept a pledge undertaking signed by the competent minister, the chairman of the general authority or the head of the holding company covering the guarantees by 100%.

Fifth: Issuing License:

The license is issued by the Minister of Finance or whoever represents it after completing all the prescribed requirements and the type of warehouse is specefied in the license, its location, and the royalty that must be performed annually according to Article (110) of these regulations, the number of shifts in which the warehouse works, the type of goods to be stored, and the work system, the license is signed by the licensee to adhere to what was mentioned in it and it is issued from original and three copies and the original is preserved in the competent legal administration, and a copy is preserved at the competent financial department, and a copy is provided to the Customs Affairs and the competent deposits administration, and a copy is provided to the stakeholder.

The public or private warehouse established outside the ports is considered a customs office after fulfilling all requirements, rules and guarantees stipulated by a decree issued by the Minister or his authorized representative.
 

Sixth: Royalty

The licensee to exploit the warehouse shall pay the royalty to the Authority as follows:

 A. Public Warehouse:

10% of the total revenues of the warehouse during the year, provided that it is not less than fifty thousand pounds and does not exceed seven hundred and fifty thousand pounds per year.

 B. Private warehouse:

1% of the value of the customs tax and other taxes and duties prescribed on goods stored during the year, and for alcoholic beverages, fumes, tobacco, cigarettes and its dervatives1% of their value, provided that it is not less than twenty-five thousand pounds and does not exceed five hundred thousand pounds per year.

The amount of royalties shall be increased at a rate of 10% every three years from the rates described in items (a) and (b), provided that it does not exceed the maximum.

 Seventh: Warehouse Obligations:

 The licensee to use the warehouse, whether public or private, shall comply with the following:

- The necessary precautions are taken to maintain the safety of the warehouse and goods deposited and fully secured.
- Providing the warehouse with the materials, tools and devices necessary to extinguish the fire, as well as early warning devices and theft.
- Providing the workers with the warehouse with the necessary courses for protection, raising awareness and using these devices.
- Preparing the necessary rooms for officials' offices, providing them with appropriate furniture and means of communications, and providing the means of transition, paces and equipment needed to inspect the goods stored in the warehouse.
- The licensee to use the warehouse, whether a public or private one , by linking it electronically with the authority.

 Eighth: Types of goods allowed to be stored in the warehouse:

Storage in customs warehouses is permitted for all types of imported goods subject to customs tax and other taxes and duties, except for the following: 

- Prohibited goods, explosives and similar materials, and flammable materials. 

- Goods that show signs of spoilage.

- Goods whose presence in the warehouse exposes risks or may harm the quality of other products. 

- Goods whose preservation requires special construction and bulk goods unless the warehouse is designated for that, in which case no other goods may be stored in those places.


Ninth: The duration for depositing the goods in the warehouse
 
- The duration of residence of goods in warehouses shall be determined for a period not exceeding nine months.
- Storing smoke in specialized warehouses shall be for a period not exceeding two years, starting from the date of storage upon arrival. - In cases required by the public interest, this period may be extended with the approval of the Minister or his authorized representative.  
 
Tenth: Splitting in the warehouse:
 
The release of goods deposited in warehouses may be divided within three times, which may be increased for justified reasons with the approval of the competent head of the central directoritate, provided that it does not exceed three other times, in accordance with the procedures followed in the case of splitting the bill contained in Article No. 264 of the regulation, taking into account the inadmissibility of releasing one customs declaration for goods deposited in two different warehouses.
 
Eleventh: Storage in warehouses:
 
Goods are stored inside customs warehouses under storage requests or dispatch requests according to the nature of the case, and these goods are inspected and transported in accordance with the customs procedures in force regarding transit goods and the decisions issued by the competent control authorities and in accordance with the system in force in risk management.
 
Twelfth: Operations carried out in the warehouse:  
 
After obtaining a license from the competent customs, the following operations may be carried out in the public and private warehouse during official working hours: 
A. Mixing foreign products with foreign or local ones, and in this case, special labels are required to be placed on the packaging and a separate place is allocated for them.
B. Removing and placing packaging, transporting from one container to another, collecting or dividing parcels, and performing all work intended to maintain products, improve their appearance or facilitate their discharge.
 
The operations stipulated in paragraphs (a) and (b) of the first paragraph of this Article may not be carried out on food products without the approval of the competent control authority. 
 
In all cases, none of the operations provided for in the first paragraph of this Article shall result in a change in the category of customs tariff upon release into the country.
 
The local materials necessary for these operations shall be subject to the procedures prescribed for goods intended for export, and foreign machinery imported from abroad and necessary for these operations shall be subject to the procedures prescribed in respect of imported goods.
 
The Authority may license the activity of repairing and cleaning containers and vessels necessary to contain goods in warehouses licensed to store empty containers.
 
 
Thirteenth: Transportation and storage procedures in public and private warehouses:
 
Customs procedures for transportation and storage in public and private warehouses are carried out as follows:
  
A - The stakeholder submits an original and three-copy storage request to the central manifest stating the data of the consignment, the value of the estimated taxes and duties, and an indication of the warehouse’s approval to transport the consignment, taking into account the inadmissibility of splitting a single bill and transporting it entirely to one warehouse.
 

B - The central manifest fulfills the following:
 
1- Review and reconcile the original manifest and set a special serial number for the storage request.
2- Record the storage request data in a special register or on the computer with serial numbers for each warehouse separately.
3- An annotation indicating review and registration and that no customs declaration has been previously submitted for the person included in the storage request.
4- Reserve the original storage request, annotate the two copies with the serial number, stamp them with the administration’s seal, and approve the transfer, and distribute them as follows:
 
An original copy is submitted to the customs committee supervising the warehouse.
A copy to the warehouse  administration to which the storage request is transferred.
A copy to the stakeholder.
 
The stakeholder submits a storage request after completing the aforementioned procedures to the competent customs, attaching copies of the invoices and a packaging statement, and the customs procedures followed in the transit system are completed.
 
Fourteenth: Inventory of goods stored in warehouses:
 
A partial inventory of goods deposited in warehouses is conducted every three months by a customs committee and is matched to the book balances at customs and the warehouse. An annual total inventory is conducted and the Deposit Control Department to which it belongs, notifies the warehouse to consider the guarantees provided and the extent of their compatibility and to take the necessary legal action regarding the deficit and excess.

Sudden inventory committees are formed whenever necessary by the customs director to whom the warehouse belongs, and their members include representatives from legal affairs and the customs anti-smuggling department, and this committee reviews the warehouse books and the books of the customs committee in the warehouse, and prepares a memorandum of the deficit and excess, if any, which is presented to the competent general director to take the necessary legal action.
 
 
Fifteenth: Selling goods deposited with the left-out:
 
Upon the expiration of the deposit duration, the Authority may sell the goods deposited in the warehouse if their owners do not re-export them or pay the customs tax and other taxes and duties due on them and release them, and the sale shall take place one month after the date on which the licensee is notified of the usage of the warehouse at the address stated in the license by a registered letter with acknowledgment of receipt or by e-mail, and the proceeds of the sale, after deducting the customs tax and other taxes, duties, and expenses, are deposited in a guarantee account with the Authority to be delivered to the stakeholders, and the right to claim it lapses after five years from the date of the sale.
 
Those licensed to use warehouses must send a detailed statement about the parcels that show signs of corruption or those whose legal duration of remaining in the warehouse has expired within a week from the expiration date, provided that it includes (the bill number - the storage number - the route number - the weight - the number included - the consignment- the name of the stakeholder) attached are a copy of the notifications from the stakeholders and copies of the original bills.
 
The competent customs must monitor the legal left-out durations and the validity of the goods from the date of storage. 
 
The competent customs (importing customs) inspects the parcels in the presence of the warehouse representative and packs them with wire and customs lead.
 
The Customs Sales Administration shall be notified to receive and provide the parcels, and in the event that there are no spaces, these parcels shall be delivered to the warehouse storage custodian after setting them aside in the warehouse’s special storages, and they shall be under the responsibility of the warehouse storage custodian until they are disposed of for sale in accordance with the applicable rules in this regard.
 
Sixteenth: Liquidation of the warehouse:
 
Upon liquidation of the warehouse, expiry of the license duration granted to it, or cancellation of the license due to the loss of one of the conditions prescribed for it, the owners of the goods may permanently release them, transfer them to another warehouse or re-export them, in which case the rest of the authorized storage duration shall be completed.
 
 
 
 
 
 
 
 
 
 
 
 
 

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