An applicant for a bonded warehouse & rebate store license must provide building plans, approved by the local municipality, that reflect the area to be bonded as well as material used in the construction place. Among other requirements, the following are guiding principles for the physical security of the bonded area:
The perimeter may be of any material but should not allow any goods to be passed through or thrown over it
Minimum height for the fencing should be two (2) meters.
The building must be structurally sound and safeguarded against fire and burglary
The walls of the building should be of brick, stone or concrete and the roof of slate, tiles or iron
Windows, doors, gates and other means of access must be fully secured with adequate locking devices
The building must be equipped with electrical security measures to prevent illegal delivery and dispatch of goods
The building must comply with health and safety regulations
The applicant must provide office space and other facilities for ERS Officers as may be specified by the Commissioner General.
In order to monitor any unauthorized access, the applicant must demonstrate that comprehensive security arrangements are provided. The following will assist in determining this
The perimeter fencing may be electrified in full or on the top
The perimeter must be patrolled by security guards with or without dogs
Surveillance cameras (CCTV) may be installed to operate round the clock
A management system to monitor perimeter tampering should be provided
Lighting of the perimeter should be provided throughout the night, and
The number of security staff per shift, during and after office hours, weekends and public holidays should be specified and maintained.
The applicant must demonstrate fully the processes to be implemented to
Control the movement of persons and vehicles entering and exiting the bonded area
Control the movement of goods as per Customs requirements
Record the movements of persons and vehicles entering and exiting the bonded area.
Maintain a separate area for the safekeeping of goods which have not been released due to detention and seizure must be provided
Sufficient space and facilities relevant to conduct examination and necessary staff must be provided to ensure reliable service for the opening, unpacking, and re-packing of goods
The building must be independent from other buildings that serve different purposes
Entry and exit into and out of the warehouse should not lead to another building apart from the warehouse.
Bonded area operators have to keep the records for a period five (5) years.
Applications should be directed to:
The Commissioner General
Eswatini Revenue Service
P.O. Box 5628, Mbabane
or delivered to ERS Head Office for the attention of the Commissioner Customs
Portion 419 of Farm 50, Along MR103
Ezulwini
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About ERS
The Eswatini Revenue Service (ERS) is a semi-autonomous revenue administration agency, established through the Revenue Authority Act No. 1 of 2008. It operates within the broad framework of Government but outside of the civil service.