| Name | Import for Warehousing |
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| Description | A 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. |
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| Comments | Customs 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.
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| Validity From | 03-11-1971 |
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| Validity To | 09-09-9999 |
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| Reference | |
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| Technical Code | |
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| Agency | Eswatini Revenue Authority |
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| Created Date | 2020-07-29 15:41:25 |
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| Updated Date | 2020-07-29 15:41:25 |
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| Status | Active |
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| Measure Type | Duty/Tax Payable |
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| Legal/Regulation | The Customs and Excise Act, 1971 |
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| Un Code | |
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