This is a system by which imported goods or locally manufactured goods are stored under Customs control in a Government or Private Bonded Warehouse without payment of import duty and other taxes.

This system affords the importer or manufacturer the opportunity to defer the payment of duty and taxes until the goods are needed for home consumption or are exported. This facility enables the importer/Manufacturer to take advantage of both the home and foreign markets without any loss in respect of duty.

Goods in a Warehouse may be re-entered by their owners for home consumption, exportation or removal to another Warehouse anytime within two years. The goods may be entered for re-warehousing after two years.

Goods may be stored in the following warehouses: State Warehouse, Government Warehouse, Private Bonded Warehouse and Public Warehouse.

STATE WAREHOUSE:
The Warehouse is a compulsory storage place for goods which have contravened the Customs laws, or goods which have not been entered within the statutory period. As such, goods which are un-entered, detained, unexamined, abandoned, or seized are compulsorily stored in a State Warehouse. Security of such goods is the responsibility of the Customs, Excise and Preventive Service.

GOVERNMENT WAREHOUSE
A Government Warehouse is a building or place, the property of the Government, approved by the Minister by notice in the Gazette where goods to be warehoused may be lodged, kept or secured.
Goods entered for deposit in the Government Warehouse are so deposited at the request of the Importer/Manufacturer after passing a Warehousing Entry,

A removal bond is executed before delivery of the goods into the Warehouse. The Customs provides the revenue lock to the Warehouse.

PRIVATE BONDED WAREHOUSE
A private Bonded Warehouse is any building or place appointed by the Commissioner of CEPS and licensed to be a place where goods to warehoused are Lodged, Kept and Secured.

Similar to Government Warehouse, goods entered for this warehouse are so deposited at the request of the importer/Manufacturer after passing a Warehousing Entry and executing a removal bond.

Double locks are provided: one by the Warehouse Keeper and another by Customs.

PUBLIC WAREHOUSE
A Public Warehouse is any building or place appointed by the Minister of Interior and licensed by the Commissioner of CEPS for the storage of Arms and Ammunitions and dangerous weapons for the security purposes and the consequent levying of Customs duties. This warehouse is kept and Controlled by the Police and the Customs.

PROCEDURE
1. Importer/Agent applies to warehouse goods at the Warehousing Seat at Tema Port.
2. Approval letter is issued to Importer/Agent.
3. Importer/Agent submits approval letter together with SAD Entry Form to the CEPS James Town Office.
4. The Manifest is dispatched to the Assistant Commissioner/James Town.
5. When Manifest arrives Importer/Agent goes in for Bond allocation and goes in to pay Inspection fee at the bank located within the CEPS offices.
6. SAD Entry is processed and Bond allocation secured on SAD Form.
7. SAD Form goes to Face Vet and is numbered and booked to computer for processing.
8. The Computer Section processes the SAD Entry and Stores Data in Computer. The entry is registered and numbered.
9. The entry is released to the Detaching Seat and booked to the L/Room where the processed entry is sealed and addressed to the Chief Collector-Outdoor Tema for release of goods.

EX-WAREHOUSING
1. Importer/Agent puts in an ex-warehousing SAD entry and submits entry to Zonal Officer.
2. Zonal officer checks and releases entry to Agent.
3. Agent goes to Bank and pay appropriate duties and submit entry at the Compliance Seat.