The Guyana Revenue Authority (GRA) is working to correct irregularities that currently exist in any private warehouse facility while also moving to ensure that all private warehouses operate within the Customs Act/Customs Regulations and Standard Operating Procedures.
Commissioner-General of the GRA, Khurshid Sattaur, said in a press release on Thursday that June 30, 2010 is the deadline for ensuring that warehouse facilities comply with the Customs laws and regulations and failure in that regard will result in the revocation of the approval to operate on warehoused goods.
A warehouse facility may be granted to any person who meets the specific requirements set out by the Commissioner-General and pursuant to Section 97 of the Customs Act, Chapter 82.01. Moreover, the Commissioner-General has the right to determine the type of goods which are to be warehoused by any person.
According to the release, Regulation 128 of the Customs Regulations made under Section 275 of the Customs Act provides that permission to operate on warehoused goods shall be granted conditionally upon the owner of such goods observing all the requirements of the proper officer.
And this will include requirements with regard to opening, removing, marking, stacking, sorting, weighing, measuring and closing the packages in which the goods are to be contained and as to the disposal and clearance on payment of duty on any part of such goods.
There are guiding principles for the establishment of private warehouses in accordance with the Customs Act, Chapter 82.01 and the Customs Regulations made under Section 275 of the Customs Act.
It should be noted, the release added, that persons desirous of establishing private warehouses must seek written permission from the Commissioner-General before any building or place is to be used as a private warehouse.
Further, a bond which is subject to timely review, must be established as a pre-condition and the owner or occupier of private warehouses must provide appropriate accommodation, measuring equipment and any other amenities as may be required by the Commissioner-General for the examination, security and removal of any goods warehoused by them.
The release said also that private warehouses must be constructed in a manner which will prevent unauthorized entrance by the warehouse keeper or his employees, and so the facility must be an enclosed structure with provision for locks.
Goods at the warehouse must be arranged and stowed separately from duty paid goods and in a manner that allows easy access to the goods by the Customs Officer. As a result, warehouse keepers are prohibited from arranging and storing warehouse goods together with goods that duties and taxes were paid on.
In addition, the Commissioner-General may revoke the appointment of any private warehouse with reasonable cause, pursuant to Section 102 of the Customs Act.
Meanwhile, persons requiring additional information or guidance are advised to call telephone numbers 225-4289 or 225-6933.