|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|51. Commissioner may license warehouses.s.8, 4 of 2004|
|Removal of goods after entry for home use, etc.||Procedure on revocation or expiry of licence.|
Commissioner may license warehouses. 14 of 1982, s. 4, 4 of 1999, s. 8, 15 of 2003, s. 5.
Cap 486.s.8, 4 of 2004
51. (1) The Commissioner may on application license a premises, room or enclosed area as a bonded warehouse for the deposit of goods liable to duty; and the Commissioner may refuse to issue a licence without assigning any reason, or may by notice in writing suspend, revoke or refuse to renew a licence on the grounds stated in the notice.
(1A) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner, may by notice in the Gazette, prescribe.
(2) The Commissioner may license a premises, room or enclosed area as either -
(a) a general bonded warehouse for the warehousing of goods generally; or
(b) a private bonded warehouse for the warehousing only of goods which are the property of the warehouse keeper.
(3) A licence shall be in the prescribed form and shall be subject to the payment of the prescribed fee.
(3A) Where the premises, room or enclosed area under this section is owned by a company registered under the Companies Act, it shall be a condition of the licence that the company shall not change its directors except with the prior written approval of the Commissioner.
(4) The Commissioner may require the person applying for a licence to furnish such security as the Commissioner may think appropriate as a condition to the grant of the licence and the Commissioner may at any time require a warehouse keeper to furnish new security in a different amount or on different terms.
(4A) A licence issued under this section shall be subject to such conditions as the Commissioner may, by notice in the Gazette, prescribe
(5) The Commissioner may at any time require a bonded warehouse keeper to make such alterations or additions to his bonded warehouse as the Commissioner may consider necessary to ensure the proper security or warehousing of goods.
(6) No building shall be used as a bonded warehouse unless there is in force in relation thereto a valid licence.
(7) A warehouse keeper who uses or permits to be used his bonded warehouse in contravention of any of the terms of his licence shall be guilty of an offence.
(8) An owner or occupier of a premises, room or enclosed area who uses or permits to be used the premises, room or enclosed area as a bonded warehouse without being the holder of a valid licence in respect thereof shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings and, in addition thereto, to a fine not exceeding five thousand shillings for any day or part of a day during which the premises, room or enclosed area was so used.