Nigeria Customs Service
Nigeria Customs Service

Bonded Warehouses

Requirements and procedures for licensed bonded warehouses.

Bonded warehouses and warehouse operators

Bonded warehouses are licensed to store dutiable goods under customs control, with duty suspended until goods are removed for home use or re-export, according to the approved regime.

Operator obligations

  • Keep accurate stock records and allow customs officers to enter and inspect the premises as provided by law
  • Report discrepancies, losses, and removals in the form and time required by the NCS
  • Ensure physical security and proper stacking so goods under bond can be identified and checked

Licences and conditions

Each licence is subject to the conditions in your approval. Changes to premises, use, or capacity may require prior customs approval.