PART FOUR

Offences Against Customs Activities
Sub-Section Two (Offences Committed by Others)
Chapter Two (Offences Against Provisions Related To Warehousing)

65.  Contravention by operator of licensed customs warehouse

Any person licensed by the Authority to carry out customs warehouse business, who:

1.      refuses to provide necessary work materials to customs officer assigned by the Authority; or

2.      permits unauthorized persons to enter the warehouse; or

3.      fails to keep books of record for the goods entered and removed from the warehouse in accordance with prescribed method of recording, and refuse to provide a report within the time specified by the Authority; or

4.      fails to renew customs warehouse license with in the time specified; or

5.      fails to remove goods form customs warehouse upon the accomplishment of customs formalities; or

6.      keep any goods in the licensed warehouse which should be transferred within the time specified to the Authority's warehouse;

Is punishable with fine of Birr 2,000 for the first time offence; for the second time offence the fine shall be Birr 5,000 and the warehouse license be revoked.

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