Click on the link to download the Bond Form

• Goods may remain in a bonded warehouse for up to one year from the date of deposit.
• If not lawfully removed within that period, and after one month’s notice, FRCS may sell or dispose of the goods.
• Proceeds from such sales are handled according to Section 63 of the Customs Act.
• The Comptroller may approve re-warehousing for up to 6 months, except for goods under Chapters 84 and 87 of the Customs Tariff Act.
• For food items, expiry dates must be verified before determining storage duration.

Applicants must submit a written application to the Chief Executive Officer of FRCS, including:

• Applicant’s full name and permanent address
• Warehouse location
• Company details (including directors and their residency status)
• Disclosure of any previous license rejections or criminal/customs offenses
• Attached site plan
• Types of goods to be stored
• Type of warehouse (private or general)

Supporting documents required:

• Valid NFA Certificate
• Tax Compliance Certificate
• Valid OHS Certificate
• Company structure
• City/Town Council approval
• Certificate of Registration (ROC)
• Lease agreement
• CCTV system
• Lighting and a trap door
• Fence at least 3 meters high, embedded in the ground
• Any other conditions imposed by the Comptroller

Upon approval, additional requirements include:

• Appointment of a Designated Bond Keeper
• Bond security of FJ$30,000 in favor of FRCS
• 3-year license fee of FJ$15,000

• Each warehouse or tank must be individually licensed.
• Licenses are issued upon submission of required security and may be revoked for reasonable cause.
• The warehouse must be (exceptions at CEO’s discretion):
  • Within 70 km of a port
  • Located on a sealed main road, well-lit with street and floodlights
  • Surrounded by a metal fence (minimum 3 meters high, embedded in concrete)
  • Accessible for customs inspection without passing through other doors
• No structural changes allowed without prior approval.
• Any other conditions imposed by the Comptroller
• Keys are held by the Bond Keeper but must be accessible to Customs Officers.
• License fees: a 3-year license fee of FJ$15,000 is payable upfront
• Licenses expire on 31 December of the third year from payment.
• If fees are unpaid by 7 January, operations may be suspended.

• Each warehouse is assigned a unique number by FRCS.
• The words “Bonded Warehouse” and the number must be clearly displayed.
• Upon de-licensing, all signage must be removed.
• Warehouse keepers must:
  • Provide OH&S-compliant office space, scales, and inspection tools
  • Maintain accurate records of all goods stored
  • Make records available for inspection at any time

Every bonded warehouse keeper is required, at their own expense, to:

• Provide and maintain facilities for the Proper Officer, including:
  • An office space with appropriate furniture, lighting, and cleaning services
  • Lavatory and sanitary facilities
• Create and manage the bond in the ASYCUDA system, including allocation of a bond number
• Supply and maintain equipment necessary for the examination, accounting, and securing of goods as required by the Proper Officer
• Organize goods within the warehouse to ensure easy access and allow for inspection of all containers at any time
• Provide labour and materials for:
  • Storing, examining, packing, marking, coopering, weighing, and stocktaking of goods
• Maintain accurate records of all warehoused goods and ensure these records are readily available for inspection by the Proper Officer

Non-compliance: If a warehouse keeper fails to meet any of the obligations under Section 40 of the Customs Act, the Chief Executive Officer may suspend further warehousing of goods at the facility until compliance is achieved.

The following are the minimum quantities required for goods to be entered into or removed from a bonded warehouse:

Note: Goods may be cleared in smaller quantities for ship’s stores or other export purposes, subject to approval by the Chief Executive Officer.

Under Section 92(16) of the Customs Act:

• The Comptroller may authorize fully compliant bonded warehouse operators to defer duty payments for up to one month.
• Deferred duties must be paid by the third working day after the end of the accounting month in which the duty liability arose.
• Late payment will incur a 5% penalty on the outstanding amount.