View Measure

NameImport for Warehousing
DescriptionA customs warehouse allows importers to store goods with duty or import VAT payments suspended. Entering goods into a customs warehousing means the duties and taxes applicable are not paid on importation, this suspension applies up to the point where the goods are changed from the customs warehousing procedure and enter another customs procedure.
CommentsCustoms warehouses are premises authorised and supervised by the SRA. A customs warehouse can be used when: a) the goods will be re-exported, b) there is uncertainty about the final destination of the goods upon arrival, c) there is waiting for a duty-relief certificate/quota to become available in respect of, for example, medicinal goods and d) there is an intention to discharge another customs procedure, such as inward processing (IP) for non-excise goods.
Validity From03-11-1971
Validity To09-09-9999
Reference
Technical Code
AgencyEswatini Revenue Authority
Created Date2020-07-29 15:41:25
Updated Date2020-07-29 15:41:25
StatusActive
Measure TypeDuty/Tax Payable
Legal/RegulationThe Customs and Excise Act, 1971
Un Code

Procedures

Displaying 1-1 of 1 result(s).
Procedure NameDescriptionCategoryView Procedure Detail with Relevant Forms
Import for WarehousingWhere goods are entered into storage in a bonded warehouse with duty or import VAT payments suspended. A customs warehouse allows importers to store goods with duty or import VAT payments suspended.ImportView

 

This measure applies to commodity/s
HS CodeDescription
No results found.
Member Area

Search this Site
Upcoming Events