Warehouse

PRIVATE BONDED

Private Bonded Warehouse
A private bonded warehouse is any building or other secured facility appointed
by the minister or commissioner; where dutiable goods are stored under bond, without the payment of duty.
Before an appointment is made, the following requirements should be fulfilled:
  1. A written application must be made to the Senior Director, Central Operations, or the Manager, Private Bonded Warehouses stating:
    1. Purpose for which the warehouse is required
    2. A description of the building, grounds, including size, situation and a diagram of the building
  2. Lease/Rent Agreement for the property
  3. Specific type of merchandise to be stored
  4. Estimated quantity and value of goods to be stored
  5. Opening hours of the bonded warehouse
  6. Description of the security plan
  7. Description of computerized inventory system for proper control
  8. Dealer Licence for motor vehicle imports
  9. Average/Range CC ratings for motor vehicles
    1. List type of vehicles with CC ratings
    2. Estimated CIF
  10. A complete listing of ownership, officers and legal representatives of the business entity requesting the authorization
  11. Tax Compliance Certificate (TCC)
  12. Certificate of Incorporation
  13. Evidence of work permit, if directors are foreign nationals
  14. A diagram/plan of the building and grounds with the measurements of windows, doors, walls, ceiling and floor openings, as well as the fencing of the space to be bonded. This should be dated and certified by an officer of the company having executive management authority.

If the warehouse is to be a tank or other bulk liquid storage facility, the diagram must indicate all outlets, inlets, connecting pipelines and transfer points. This diagram must also be certified and dated by the operator of the warehouse or his representative. If quantity measurement is to be based on capacity conversion, then certified conversion charts and tank ullage must be submitted.

Once the application has been approved, a bond amount will be calculated based on the value of the goods warehoused and must be secured by way of a Bank Guarantee/C74 prior to the goods being entered in the warehouse. { HYPERLINK TO C74}

Applicable Fees:

An annual operational fee of Seventy Five Thousand Dollars ($75,000.00) is also required for Private Warehouse operators.

Items which cannot be warehoused:
  1. Arms, Ammunition and explosives
  2. Asphalt of all kinds, including pitch and tar
  3. Bricks and Tiles
  4. Cattle and other animals
  5. Cement (unless stored in a warehouse specially approved for the storage of cement only)
  6. Chemicals
  7. Fireworks
  8. Films, cinematographic film
  9. Hay and chaff
  10. Manures and fertilizers
  11. Matches (unless stored in a warehouse specifically approved for the storage of matches only)
  12. Salt (unless stored in a warehouse specifically approved for the storage of matches only)
  13. Wood and timber, including lumber, shingles, shooks, staves and headings

Any other goods, which, in the opinion of the Commissioner of Customs are likely to cause damage to other goods stored in the same warehouse.

DUTY FREE SHOPS

In-bond shops are entities that import and sell duty-free goods solely for export. These entities are classified as Bonded Warehouse (Sec 14 of The Tourist (Duty Free )Shopping System Act and hence the same rules, processes and requirements that govern bonded warehouses are applicable to Duty Free Shops. Items are sold to passengers and crew who arrive and depart on cruise ships and flights.

In-Bond/Duty Free Shop

Duty Free Shops requires two (2) Licence: An Operator’s Licence and a Shop Licence, which must be approved and licensed by the minister/ the Commissioner of Customs before the business commence operation. INSERT LINK TO DUTY FREE SHOPPING ACT, WHICH IS ON MINISTRY OF JUSTICE WEBSITE

REQUIREMENTS
INSERT LINK TO REQUIREMENTS OF PRIVATE BONDED WAREHOUSES

BUILDING STRUCTURAL REQUIREMENTS:

The proposed facilities being ear-marked for warehousing will be judged according to the following requirements:

  1. Any building, edifice, or structure considered for use as a bonded warehouse for customs purposes must meet or exceed all pertinent fire codes, safety standards, and building requirements of the Government of Jamaica and all their legal requirements
  2. Guards and watchmen must be instructed that Customs Officers, properly identified, must be granted immediate access to the facility. Outside lighting should be approved to discourage break-ins. Inside lighting and storage methods must be approved to provide adequate inspection of the merchandise.
  3. Roof, floors, windows, and doors must have adequate protection devices to ensure safety of the merchandise while not creating a fire or safety hazard
  4. Proper sign identifying the name of the company at the front of the premises

Once all requirements are met, the application is then submitted to the Commissioner for approval. If approved, the operator is required to put the requisite bond in place. INSERTLINK to C74/bond form

List of items to be sold in a Duty Free Shop

INSERT LINK TO DUTYFREE SHOPPING SYSTEM ACT PG.16 (MOJ WEBSITE)

Applicable fees
  1. An Annual Operator’s fee – Four Thousand United States Dollars (USD) ($4000.00)
  2. Shop Fee – One Thousand United States Dollars (USD) ($1000.00) for each shop

These fees are payable on 31st March annually.
Contact: Warehouse Branch (876) 750-3025 / (876)922-5140-8

Help Us to Improve
How was your experience?
Click to listen highlighted text!