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UNIT3

READING FOR INFORMATION

TEXT 2.

CUSTOMS WAREHOUSES

The Customs warehousing procedure is a facility granted to

those involved in external trade to place their goods temporarily in

Customs warehouses, without the payment of duties and taxes and, at times, without the application of economic restrictions and prohibitions, until the manner in which the goods are to be disposed of is finally decided.

The Customs warehousing procedure can be utilized to develop a country's entrepot trade. Goods can be imported for storage in warehouses and re-exported in the same state without the payment of duties and taxes and normally without being subjected to import or export licensing requirements. Operations permitted in a Customs warehouse are those required to improve the packaging and marketable quality of the goods and to prepare them for shipment. Such operations include re­packing, sorting and grading, breaking bulk, grouping of packages, and operations intended to keep the goods in the same state.

Entrepot trade operations not only provide employment opportunities, to some extent, but are also a means of earning foreign exchange when payments are received for handling and similar services rendered at these warehouses, and for other tertiary services provided, such as transport. An additional advantage is that an importer/exporter can keep his goods in the country until he can re-negotiate sales abroad on more favourable terms. This is particularly the case when persons using this warehousing facility import goods in bulk, at discounted prices, and re-export such goods in similar quantities at higher prices, thus making net foreign exchange gains. Such entrepot trade is only possible if there is exemption from the payment of duties and taxes and from import/export licensing, as is available under the warehousing procedure.

In certain instances, exporters are permitted to use the warehousing facility to

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