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Procedure NameImport for Warehousing



Responsible Agency       

Eswatini Revenue Authority. 
Address: Portion 419 of Farm 50,

               Along MR103                   
               Ezulwini, Swaziland

Phone: (+268) 2406 4000/ 2406 4050

Fax: (+268) 2406 4001


Legal base of the Procedure

Customs and Excise Act, 1971


 Varies per value of product


Required Documents


Type of information



Licensed warehouse operator

Supporting documents to be presented that may be required for verification purposes.
2 A bond or guarantee amount is required which must be sufficient to cover the duties and taxes payable.


Process Steps

Step 1

At the port of entry, the importer is expected to lodge an inward transit declaration.

Step 2

At the inland office or office of destination, the importer is expected to report arrival (lodge T1).

Step 3

Customs will issue a manifest number. The generated manifest is used to lodge the warehousing declaraion IM 7. 

Step 4 After receiving manifest number,importer has to lodge warehouse declaration.
Step 5

In an instance where the import means of transport is rail then the importer would have a rail manifest which is then used to lodge the warehousing declaration (IM 7). 

Step 6 In case of extension of storage in warehouse, the importer must apply for an extension to the Comissioner General. Goods cannot be stored for more than two (2) years. 




The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
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This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
Import for WarehousingDuty/Tax PayableEswatini Revenue AuthorityA 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.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. The Customs and Excise Act, 197109-09-9999Good