State Warehouses

The state provides state warehouses for the safekeeping of goods. These are managed by Customs. Their main purpose is to secure the duty and VAT due on undeclared, abandoned or seized goods. Declared goods detained provisionally for the correct tariff classification or without a permit are also stored in state warehouses.

Once the importer or owner of the goods has met all customs requirements, the goods may be released on receipt of state warehouse rent. Unclaimed goods may be sold by public auction after a prescribed period from the date on which the goods were placed in the state warehouse. The proceeds go towards covering duties, VAT or other expenses.
Last Updated: 15/05/2018 2:39 PM     print this page
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 Top FAQs

Counterfeit goods - Can counterfeit goods be stored in the State Warehouse?
Section 113A (1) provides for the detention and seizure of counterfeit goods by Customs officers. Section 113A (3) prohibits the storing of counterfeit goods in a State warehouse unless it is detained or seized for the purpose of Act.

State Warehouse - What is liened goods?
In the context of Section 114 these are goods which have been detained by Customs for the purpose of securing a debt to the State.

State Warehouse - What is over plus with regards to Customs?
Over plus refers to “claimed” nett proceeds of un-cleared goods which have been sold by auction, after all duties due to Customs, VAT, liens and charges claimed from other institutions have been subtracted from the selling price of the goods.

State Warehouse - When goods have been in a state warehouse and rent must be paid, what form must be used?
After all the Customs requirements have been complied with and all the necessary documentation has been processed, a form DA68 (Application for delivery of goods Ex States warehouse) must be completed.

What are the office hours of attendance for Business Purpose at Port Elizabeth other places?
According to Schedule 201.20.04(4) of Customs and Excise Act, the office hours at Port Elizabeth (other places) for the following business purposes are: