(d) Rules of establishment of warehouses and clearance procedures:

1. Types of warehouses:

1.1   Private Warehouse:

Means any warehouse used to store goods belonging to a specific person or specific importer, provided that withdrawal and deposit shall take place subject to presentation of documents in the name of that specific person or importer. Customs privileges or exemptions shall not be applied.

 1.2   Free Warehouse

 Means any warehouse where clearance shall be subject to documents in the name of any other person. Customs privileges and exemptions shall be applied to all entities.

1.3   Provisional Warehouse:

Means any warehouse where it is allowed to store one consignment for a limited period of time. Use of this warehouse shall cease upon withdrawal of the consignment.  

2. Rules and Conditions: 

2.1 As for free warehouses:

In addition to the rules and conditions applicable to the private warehouse, an approval of the Bank of Sudan and Ministry of Foreign Trade shall be obtained. 

2.2 As for private warehouses:

Rules of Establishment of Warehouses:

The following documents shall be submitted:

1.     Importers and Exporters Roll.

2.     Establishment Certificate.

3.     VAT Registration Certificate.

4.     Certificate of financial ability issued by any bank.

5.     Certificate showing the size of previous business (activity).

6.     Any other documents which the Director deems necessary.  

3. Procedures of Withdrawal and Depositing in Warehouses: 

1.     Depositing of goods shall take place subject to customs supervision upon presentation of the certificate B/E which shall be kept in specific records.

2.     Withdrawal of goods shall take place subject to a withdrawal certificate (W/D).

3.     There shall be presented upon clearance, customs certificate together with all documents required for the clearance process (bill of lading, invoices, bank procedures…etc).

4.     Goods shall be stored in the warehouse for one year as of the date of entry into the warehouse. In case of failure to clear and withdraw goods during the specified period, goods shall be dealt with, in accordance with Articles (171) and (86) of the Customs Act.  

1.     Procedures of transportation of goods from the customs offices to duty free zones: 

1.     Authorities of the duty free zones shall inform regularly the Red Sea customs authorities of the list of entities with which the duty free zones signed contracts, and of the types of goods.  Red Sea customs authorities shall give such entities serial numbers. The said lists shall be approved by the customs authorities.

2.     The original bill of lading shall show that they are addressed to the respective duty free zone and for the attention of the importer. No bill of lading shall be amended after arrival to Sudanese ports.

3.     Importers shall present to the customs authorities of the duty free zone the following documents:

a.      Imports declaration bearing the stamp of duty free zones.

b.     Any financial guarantee equating the customs value + 25%.

4.     Customs procedures concerning transportation of goods to duty free zones shall be subject to customs certificate and Form No. (10) of movements of goods.

5.     Upon arrival of consignment to duty free zone, the same shall be checked as to the consistency with customs Form (10) by a committee formed of customs authority, duty free zone, depositor, or his/her representative. Depositing in warehouse shall be thereafter approved and the Red Sea customs authorities shall be informed in writing.

6.     Depositor shall present a guarantee covering the customs duties and other payable taxes.

7.     In all cases, depositor shall be responsible of any defect, loss, or damage occurring to the goods while being transported to the duty free zone or while they are stored in the warehouse.

8.     Public goods (other than containers) shall be withdrawn from ports of arrival and transported to duty free zones under protection of customs authority, provided that containers shall bear the customs seal. 

The following goods are denied access to duty free zones:

(a)  The goods of which origin or source is banned or goods of unknown source.

(b) Narcotics (save those necessary for medicine industry in accordance with the rules specified by the competent authorities) or objects used in gambling or any objects contravening public order.

(c)  Firearms, ammunitions, explosives, save hunting and sport weapons, their ammunitions, fire works….in accordance with the rules specified by the competent authorities.

(d) Bad-smelling or highly flammable objects, unless upon consultation with the competent authorities and acquirement of legal authorization.

(e)  Radioactive and any remains of dangerous or poisonous substances.

(f)   Living animals.

(g)  Goods not incorporated in the shipment statement of the means of transport, stamped by the duty free zones, or the goods which are not listed at all.