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Be Patriotic. Report Smugglers or any suspicious activity to us:

Call: 09-4621597, 4621598, 4621599
E-mail: info@customs.gov.ng, paarhelpdesk@customs.gov.ng

Bonded Warehouses Requirement


Basic Requirements

  • Inspection Report from the Area.
  • Format Application
  • Certificate of Incorporation
  • Memorandum and Article of Association
  • Particulars of Directors – Form Sale 2.3.
  • Current Customs Agent Licence.
  • Audited Account of the Company.
  • Forms Sale 158.
  • Site Plan and Premise’s Plan
  • Sketch Diagram of the location.
  • Vehicle Particulars.
  • Letter of Recommendation from a reputable Bank.

Additional Requirements

  • The application must be a reputable corporate body with necessary facilities to operate a bonded warehouse.
  • The applicant must be able to show evidence that this business enterprise would suffer greatly if denied bonded warehousing facilities.
  • Goods evacuated to a bonded warehouse must be cleared within a period of three months with duty and charges fully accounted for.
  • There shall be periodic audit of warehouses goods.
  • The bond security in respect of the warehoused goods should not be less than 15% of the duty payable. This is apart from the general bond which the operator must execute with any of the Customs Duty collecting Banks.
  • Any bonded warehouse operator who violates any of the concessions granted under the procedure shall have his licence or approval withdrawn and made to face prosecution and or a fine of 200% of the value of the bond.
  • Every bonded warehouse should be linked to the ASYCUDA for purposes of accountability and ensuring that every cargo is properly assessed and duty paid.
  • The importer would have specified on his Form “M” that the cargo would be cleared through a specified bonded warehouse.
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