A bonded warehouse, which SARS calls a Customs storage warehouse, is premises licensed under section 19 of the Customs and Excise Act 91 of 1964 for storing dutiable imported goods, including stockists. Goods are stored until an ex-warehouse declaration is processed, and the licensee or owner brings the duties and VAT to account at the time of clearance.
You apply to SARS on form DA 185 with the storage warehouse annexure, and you can apply through eFiling or at a Customs branch office. The details below come from SARS’s Customs Storage Warehouse page and its licensing policy SC-CF-19.
Business Requirements at a Glance
- A registered legal entity that is also a taxpayer.
- A licence application on DA 185 with annexure DA 185.4B3 (storage warehouse) and DA 185.C (security particulars).
- A warehouse pro forma agreement.
- A site plan of the premises.
- A surety bond if SARS requires one.
- Payment of the licence fee set in Schedule 8 of the Act.
Registration and Legal Requirements
The applicant must be a registered legal entity and a taxpayer. Each licensed premises receives a separate licence.
Customs recognises different warehouse types: section 19 covers storage warehouses and stockists, section 21 covers special storage warehouses, and section 21A covers customs control area enterprises. They use different annexures (4B3, 4B4 and 4B9), so confirm which one fits your business before you apply.
SARS may require a surety, and it will not issue a licence until the required surety bond is provided. Customs determines the amount.
Documents and Ownership Information Required
- Form DA 185 with annexure DA 185.4B3 and security particulars on DA 185.C.
- A warehouse pro forma agreement.
- A site plan drawn to scale. It must show the warehouse relative to adjoining buildings and public thoroughfares, allow adequate space for Customs officers, and be signed and dated by the applicant.
- The surety bond, if SARS requires one.
SARS prescribes the supporting documents on the form itself, so read the current DA 185 checklist and ask SARS Customs if anything is unclear.
Tax, Licence and Compliance Requirements
The licensee is liable for the duty on all goods stored in a Customs warehouse until there is proof of clearance and delivery, or export. Goods may not move in or out without a valid, accepted customs declaration.
Movements into, between and out of a licensed warehouse must be done by the licensee or by a licensed remover of goods under section 64D.
The licence fee and period of validity are prescribed in Schedule 8 of the Customs and Excise Act. Confirm the current fee and validity with SARS before you apply, and submit any renewal on or before expiry. If you have submitted a renewal application before the validity period ends, the licence is extended until the application is finalised.
Process, Deadlines and Ongoing Obligations
Goods cannot stay in a section 19 storage warehouse indefinitely. For a section 19 storage warehouse and stockist the storage period is two years. It can be extended by one year if you ask 30 days before it expires.
- Confirm that a section 19 storage warehouse is the right licence type.
- Prepare the entity details, the site plan, the security particulars and the pro forma agreement.
- Apply on DA 185 through SARS storage warehouse page: through eFiling if you are a registered eFiler, otherwise at a Customs branch office.
- Provide the surety bond if SARS requires one, because the licence is not issued without it.
- Track the storage period for stock and apply for any extension at least 30 days before expiry.
Frequently Asked Questions
What are the bonded warehouse requirements in South Africa?
You need to be a registered legal entity and taxpayer, apply to SARS on DA 185 with annexure DA 185.4B3 and DA 185.C, supply a site plan and pro forma agreement, and provide a surety bond if SARS requires one.
How do I lease or operate a bonded warehouse under SARS customs regulations?
The licensee operates the warehouse and is liable for duty on the stored goods until they are cleared or exported. Movements must be done by the licensee or a licensed remover of goods. SARS states that a warehouse for second-hand vehicles may not be leased or ceded. For other warehouses, ask SARS Customs whether leasing arrangements are allowed before you sign a lease.
What is the benefit of a bonded warehouse?
Duty and VAT are brought to account at the time of clearance rather than when goods arrive.
How long can goods stay in bond?
For a section 19 storage warehouse and stockist the storage period is two years, with a one-year extension if requested 30 days before expiry.
How much does a bonded warehouse licence cost?
The licence fee is set in Schedule 8 of the Customs and Excise Act. Ask SARS Customs for the current amount. Any surety bond is a separate requirement that SARS may impose.
Requirements, forms and fees change. Confirm them with SARS Customs, and see business and compliance requirements and company registration requirements.