Uganda Revenue Authority has intensified enforcement on customs bonded warehouse operators, rolling out comprehensive compliance measures aimed at strengthening accountability and security in facilities where imported goods are stored under duty suspension before payment or export.
Bonded warehouses play a critical role in Uganda’s trade system, allowing imported goods to remain under controlled storage while taxes are deferred.
Because revenue exposure is high during this period, maintaining strict oversight is central to URA’s mandate.
According to a public notice issued by URA, all licensed customs bonded warehouse operators have been formally informed of the new enforcement measures, which will guide operations and management practices.
“URA will monitor compliance through inspections, and key performance indicators shall inform the renewal of bonded warehouse licenses for 2027 and subsequent years. Failure to comply will trigger enforcement measures, including penalties and automatic cancellation of the license,” the notice reads.
Under the new rules, bonded warehouses must:
- Issue staff identification, with loaders and casual workers provided distinct uniforms and unique ID numbers.
- Ensure the safety and accountability of goods; any loss, substitution, or misaccounted goods will constitute an offense.
- Maintain facilities and equipment in functional condition to support customs operations, including examination of goods, proper record keeping, and secure storage.
URA emphasized that these measures are aimed at strengthening operational transparency, protecting government revenue, and ensuring that bonded warehouses adhere to international best practices in trade management.
