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Warehouse
| Q.1 | What is "Open Bond System"? |
| A.1 |
"Open Bond System" (OBS) is a system of control over bonded warehouses by means of regular excise audit and compliance checks. The aim of OBS is to maintain a balance between trade facilitation and effective Customs control. Under OBS, no Customs officer is stationed at the warehouse to have real-time physical supervision on the movement of the dutiable goods into/out of the warehouse.
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| Q.2 | Is there any restriction on the operating hours of the warehouse under OBS? |
| A.2 |
No. The warehouse operator can choose the operating hours best suited his business. He only has to file the schedule of opening hours upon the application of the warehouse licence and for subsequent change of the opening hours, to notify the Department in writing 4 hours before the change.
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| Q.3 | What is "Operation in Bond"? |
| A.3 |
Operations on dutiable goods carried out in a bonded warehouse are known as "Operation in Bond" (OIB). These operations include marking, remarking, repacking, surveying, denaturing and other treatments of dutiable goods.
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| Q.4 | What should I do if I need to conduct OIB? |
| A.4 |
The warehouse operator or his representative should submit a "Notification of OIB" (CED 86) to the Excise Compliance and Audit Division (Fax: (852) 2481 3011) one day before the OIB begins.
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| Q.5 | Is Customs supervision required for OIB? |
| A.5 |
Customs supervision is required for OIB unless waiver of the supervision is granted by the Department.
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| Q.6 | How can I store the dutiable goods into a bonded warehouse outside opening hours of the warehouses? Is there any charge involved? |
| A.6 |
The Customs and Excise Warehouse provides a temporary storage facility for shut-out dutiable cargo outside the opening hours of the bonded warehouses. Traders may make the request for the temporary storage from our Duty Controller on Tel: (852) 3759 2288 (24-hour). In respect of the storage fee, the first 48-hour is free of charge and thereafter $1.7 per package (irrespective of size) is levied a day.
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| Q.7 | Where can I find a Public Bonded Warehouse or Customs and Excise Warehouse? |
| A.7 |
You may send us an email at customsenquiry@customs.gov.hk or contact the Excise Compliance and Audit Division for a list of Public Bonded Warehouses and Customs and Excise Warehouses.
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| Q.8 | The dutiable goods have been moved from a bonded warehouse for export under export permit, but the shipping company now tells me that the ship is delayed. How should I deal with the dutiable goods? |
| A.8 |
Under such circumstances, the dutiable goods should be removed immediately back to:
- the bonded warehouse where they were released;
- a Public Bonded / General Bonded Warehouse; or
- the Customs & Excise Warehouse for temporary storage if it is outside the opening hours of the bonded warehouse.
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Customs Attendance
| Q.1 | What are the types of excise operations that require appointment for Customs supervision? |
| A.1 |
In general, Customs appointment is only required for destruction, sample drawing and denaturing of dutiable goods as well as selected shipments of duty-paid goods. The requirement for Customs appointment will be imposed as a condition on the permit concerned for which traders have to observe.
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| Q.2 | Where and how can I make the Customs appointment? |
| A.2 |
Traders should make written requests to the Duty Office of the Excise Operation and Support Unit (Tel: (852) 2424 3560) by fax (Fax No.: (852) 2481 3011) or through the Electronic System for Dutiable Commodities Permit at least one day in advance of the excise operations.
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| Q.3 | Is there any fee charged for the Customs attendance? |
| A.3 |
Apart from supervision of destruction of dutiable goods or specially required by the Department, Customs attendance fees are generally waived.
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| Q.4 | Do I have to make Customs appointment for supervision of vanning and devanning of dutiable goods? |
| A.4 |
It depends on the terms and condition of the permit but Customs appointment is normally not required solely for the purpose of vanning / devanning. Nevertheless, traders are required by permit condition to serve "Notification of Devanning / Vanning of Dutiable Goods" (CED 374) to the Excise Compliance and Audit Division by fax (Fax No.: (852) 2429 4167) at least 24 hours before the vanning / devanning operation.
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Warehouse and Customs Attendance
