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What is a Customs and Excise Warehouse in Namibia?
A customs and excise warehouse in Namibia is a licensed storage facility authorized by Customs for the purpose of storing imported goods on which duties and/or taxes have not been paid. These warehouses also serve as storage spaces for goods used in the manufacturing process or for home use and export.
Types of Customs Warehouses in Namibia and their Purpose
Ordinary Storage (OS)
- Goods stored in this facility are typically intended for home use or re-export, such as retail sale.
- Includes dutiable goods from both SACU (Southern African Customs Union) and Non-SACU countries.
- Maximum storage duration of up to five years.
Special Ordinary Storage (SOS)
- This facility exclusively stores goods intended for export or for duty-free shops, whether inbound or outbound.
- Also includes locally manufactured goods.
Manufacturing (VM)
- This type of warehouse is used for storing locally manufactured or imported goods to be used in the production of finished goods, such as beer or cigarettes.
- SVM category is specifically for the storage of wine.
Bonded Warehouse Licensing Requirements in Namibia
To obtain a license for a bonded warehouse in Namibia, the following requirements must be met:
- Applicants wishing to manufacture excisable goods, process, or rebate store should submit a written application to the Commissioner. (Applies only to manufacturers)
- Applicants wishing to store goods should also submit a written application to the Commissioner. (Applies to OS & SOS facilities)
- A comprehensive plan of the premises must be provided. (Applies to all types of warehouses)
- An estimated value/quantity of goods to be stored in the bonded warehouse must be indicated. (Applies to all)
- The anticipated volume of business, proposed suppliers, and customers must be included in the application. (Applies only to manufacturers)
- Certified copies of the owner’s identity or passport documents are required. (Applies to all)
- Proof of registration with the Business Intellectual Property Authority is recommended but optional. (Applies to all)
- Proof of lease agreement or property ownership, including access to facilities like internet connectivity and email, if applicable. (Applies to all)
- An original and valid certificate of tax good standing, issued by the Namibia Revenue Agency. (Applies to all)
- An original and valid certificate of good standing, issued by the Social Security Commission. (Applies to all)
Formula Used to Determine Surety Bond for Customs and Excise Warehouse in Namibia
The recommended bond value for a customs and excise warehouse is determined using the following formula:
Estimated stock/production (Commodity Codes, Product Value) x Applicable Duty/Tax = Recommended Bond Value
Movement of Goods in and out of Customs Warehouse in Namibia
The movement of goods in and out of a customs warehouse in Namibia follows these steps:
- During import into the warehouse, duty and tax are deferred, with payment secured by the warehouse bond.
- Upon arrival at the final destination, Customs supervises or authorizes the offloading of the goods.
- Goods intended for re-export to other countries are cleared at the point of exit.
- Goods intended for the local market or Namibia itself are subject to the payment of duty and tax.
Frequently Asked Questions About Customs and Excise Warehouse in Namibia
1. What is a customs and excise warehouse in Namibia?
A customs and excise warehouse in Namibia is a licensed storage facility authorized by Customs for the purpose of storing imported goods on which duties and/or taxes have not been paid. These warehouses also serve as storage spaces for goods used in the manufacturing process or for home use and export.
2. What are the types of customs warehouses in Namibia and their purpose?
- Ordinary Storage (OS): Goods stored in this facility are typically intended for home use or re-export, such as retail sale. It includes dutiable goods from both SACU (Southern African Customs Union) and Non-SACU countries with a maximum storage duration of up to five years.
- Special Ordinary Storage (SOS): This facility exclusively stores goods intended for export or for duty-free shops, whether inbound or outbound. It also includes locally manufactured goods.
- Manufacturing (VM): This type of warehouse is used for storing locally manufactured or imported goods to be used in the production of finished goods, such as beer or cigarettes. The SVM category specifically handles the storage of wine.
3. What are the licensing requirements for a bonded warehouse in Namibia?
To obtain a license for a bonded warehouse in Namibia, the following requirements must be met:
- Applicants wishing to manufacture excisable goods, process, or rebate store should submit a written application to the Commissioner (applies only to manufacturers).
- Applicants wishing to store goods should also submit a written application to the Commissioner (applies to OS & SOS facilities).
- A comprehensive plan of the premises must be provided (applies to all types of warehouses).
- An estimated value/quantity of goods to be stored in the bonded warehouse must be indicated (applies to all).
- The anticipated volume of business, proposed suppliers, and customers must be included in the application (applies only to manufacturers).
- Certified copies of the owner’s identity or passport documents are required (applies to all).
- Proof of registration with the Business Intellectual Property Authority is recommended but optional (applies to all).
- Proof of lease agreement or property ownership, including access to facilities like internet connectivity and email, if applicable (applies to all).
- An original and valid certificate of tax good standing, issued by the Namibia Revenue Agency (applies to all).
- An original and valid certificate of good standing, issued by the Social Security Commission (applies to all).
4. How is the surety bond value for a customs and excise warehouse in Namibia determined?
The recommended bond value for a customs and excise warehouse in Namibia is determined using the following formula:
Estimated stock/production (Commodity Codes, Product Value) x Applicable Duty/Tax = Recommended Bond Value
5. What is the process for the movement of goods in and out of a customs warehouse in Namibia?
The movement of goods in and out of a customs warehouse in Namibia follows these steps:
- During import into the warehouse, duty and tax are deferred, with payment secured by the warehouse bond.
- Upon arrival at the final destination, Customs supervises or authorizes the offloading of the goods.
- Goods intended for re-export to other countries are cleared at the point of exit.
- Goods intended for the local market or Namibia itself are subject to the payment of duty and tax.
6. How long can goods be stored in an Ordinary Storage (OS) facility?
Goods can be stored in an Ordinary Storage (OS) facility for a maximum duration of up to five years.
7. Can Special Ordinary Storage (SOS) facilities store locally manufactured goods?
Yes, Special Ordinary Storage (SOS) facilities can store locally manufactured goods, in addition to goods intended for export or duty-free shops.
8. Are there any specific requirements for manufacturers applying for a bonded warehouse license in Namibia?
Yes, manufacturers applying for a bonded warehouse license should include the anticipated volume of business, proposed suppliers, and customers in their application.
9. Do all types of warehouses require a comprehensive plan of the premises?
Yes, all types of warehouses, including Ordinary Storage (OS), Special Ordinary Storage (SOS), and Manufacturing (VM), require a comprehensive plan of the premises to be provided as part of the license application.
10. Is proof of registration with the Business Intellectual Property Authority mandatory for obtaining a bonded warehouse license in Namibia?
No, proof of registration with the Business Intellectual Property Authority is recommended but optional for obtaining a bonded warehouse license in Namibia.
11. Are locally manufactured goods stored in Manufacturing (VM) warehouses used for export purposes only?
No, locally manufactured goods stored in Manufacturing (VM) warehouses can be used for both export and local market purposes.
12. What documents are required for obtaining a bonded warehouse license in Namibia?
For obtaining a bonded warehouse license in Namibia, you will need:
- Written application to the Commissioner (applies to manufacturers and facilities storing goods)
- Comprehensive plan of the premises
- Estimated value/quantity of goods to be stored
- Certified copies of the owner’s identity or passport documents
- Proof of lease agreement or property ownership
- Original and valid certificates of tax good standing and good standing issued by the Namibia Revenue Agency and the Social Security Commission respectively.
Understanding Transit Bond Facility in Namibia
Roles of a Clearing Agent in Namibia
Public Notice: NamRA Tax Objections and Customs Appeals in Namibia
Public Notice: NamRA Trade Verification System (TVS) to Revolutionize Namibia’s Trade Landscape
If you have more questions, look through our blog for answers!
