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Customs bonded warehouses in East Africa

Last checked: 20 October 2026 · Explainers

A bonded warehouse is a place licensed by the Commissioner for storing dutiable goods before duty is paid 1,3. Licensing falls under sections 62 to 69 of the EAC Customs Management Act, 2004 and regulations 74 to 81 of the 2010 Regulations 3. Applicants file Form C18 with a plan of the premises 2. The annual licence fee is 1,500 dollars, charged pro rata for licences issued mid year 2,3. In Kenya, licences expire on 31 December each year 3. Tanzania sets minimum bonds of TSh 500,000,000 or more 4.
Definition
A place licensed by the Commissioner for the deposit of dutiable goods 1,3
Legal basis
Sections 62 to 69, EACCMA 2004, and regulations 74 to 81, EAC Customs Management Regulations, 2010 3
Application form
Form C18, licence issued on Form C19 2
Annual licence fee
1,500 dollars, pro rata mid year 2,3
Storage period
Six months, extendable by three months with written permission 1
Annual return
Stock to 30 June, due by 31 July 2
Tanzania minimum bond
TSh 500,000,000 private, TSh 1,000,000,000 general 4

What a bonded warehouse is

Section 2 of the EAC Customs Management Act, 2004 (EACCMA) defines a bonded warehouse as a place licensed by the Commissioner for the deposit of dutiable goods on which duty has not been paid 1,3. A government warehouse is a place provided by a Partner State government and approved by the Commissioner 1.

Under section 57, goods not removed within six months of warehousing may, with the Commissioner's written permission, stay for a further three months 1. Under section 60, goods entered for home consumption or sold must be removed within fourteen days 1.

Licensing rules under the EAC Regulations

Kenya Revenue Authority says licensing conditions are in sections 62 to 69 of the EACCMA, read with regulations 74 to 81 of the EAC Customs Management Regulations, 2010 3. Under regulation 74, the applicant files Form C18 with a plan showing the premises in relation to nearby premises and roads 2. If the Commissioner is satisfied, a licence is issued on Form C19 after the fee is paid 2. Regulation 74 sets these conditions 2.

  • A rental contract longer than the licence term, or proof of ownership 2.
  • At least one computer that can connect to the customs computer system 2.
  • A parking yard or storage area of rigid pavement, tarmac or concrete, and adequate parking 2.
  • A perimeter fence, lighting and a firefighting system 2.

Fees, bonds and duties of the licensee

Regulation 75 sets an annual licence fee of one thousand five hundred dollars, charged pro rata for a licence issued during the year 2. The licensee executes a bond on the Customs Bond Form 2. In Kenya this is a customs security bond, CB6, covering taxes on goods in the warehouse 3.

The licensee must submit a return of goods held up to 30 June each year by 31 July 2. Altering the premises without permission carries a fine of up to one thousand dollars 2. When a warehouse is to close, owners must enter the goods for home use, export or removal to another bonded warehouse, or the goods go to a customs warehouse 2.

National rules compared

Tanzania sets a bond of at least TSh 2,000,000,000 for manufacture under bond 4. TRA licences run from 1 January to 31 December each year 4. The RRA page lists no fee or bond amount 5.

CountryKey rules
Kenya 3Form C18, NEMA licence, 3 metre perimeter wall with electric fence, CCTV accessible to KRA, CB6 bond, fee paid through iCMS, licence expires 31 December 3
Tanzania 4Form C18, minimum area 1,000 square metres private or 2,000 square metres general, bond of TSh 500,000,000 private or TSh 1,000,000,000 general plus a revolving bond of TSh 100,000,000, renewal on TANCIS 4
Rwanda 5Letter to the Commissioner naming the goods, online Form C18, warehouse keeper's criminal record clearance, one year licence, renewal applicants have one month 5

Closing a warehouse and AEO status

In Kenya, an operator who wants to close applies to the Commissioner, and KRA audits the warehouse for unpaid taxes and missing goods 3. After any issues are settled, the operator applies for a de bonding certificate in iCMS, and the Customs Bonds Management Unit cancels the CB6 bond 3.

Bonded warehouse operators can join the EAC Authorised Economic Operator programme 6. The EAC lists management of their own bonded warehouses among the benefits 6. URA says AEO warehouse operators get guaranteed licence renewal and reduced security case by case 7.

Common questions

How much is a bonded warehouse licence in East Africa?

Regulation 75 of the EAC Customs Management Regulations, 2010 sets an annual fee of one thousand five hundred dollars, pro rata for licences issued mid year 2. KRA quotes the same fee 3.

How long can goods stay in a bonded warehouse?

Section 57 of the EACCMA allows six months, with a further three months by written permission of the Commissioner 1.

Which form is used to apply for a bonded warehouse licence?

Form C18, with a plan of the premises. The licence itself is issued on Form C19 2.

What bond does Tanzania require for a bonded warehouse?

TRA sets at least TSh 500,000,000 for a private warehouse and TSh 1,000,000,000 for a general warehouse, plus a revolving bond of at least TSh 100,000,000 4.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

  1. EAC: East African Community Customs Management Act, 2004, Revised Edition 2009, hosted by the Tanzania Ministry of Finance
  2. EAC: Customs Management Regulations, 2010, text hosted by tralac (undated)
  3. Kenya Revenue Authority: Procedure for licensing a bonded warehouse (27 June 2025)
  4. Tanzania Revenue Authority: Customs licenses (undated)
  5. Rwanda Revenue Authority: Private bonded warehouses (undated)
  6. EAC: EAC Authorised Economic Operator programme (undated)
  7. Uganda Revenue Authority: Authorized Economic Operator (13 August 2024, updated 2 February 2026)

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