Private Warehouses (Licensed)
Goods to be entered into a private warehouse shall be subject to payment of applicable Consumption tax (domestic tax) prior to the movement of such goods.
In order for goods to be entered into a private warehouse, the owner of the goods shall be required to prepare a warehouse entry for the same and submit this to Customs electronically.
You must complete the following form and submit to Customs with all the required supporting documents, including shipping documents or permits for processing and payment of applicable fees and taxes.
Customs Warehouse Entry Form C11 (Please email us at WarehouseESAD@customs.gov.to).
The owner of warehoused goods may apply to Customs for such goods to be transferred to other licensed warehouses from time to time. An application for a warehouse to warehouse transfer must be made in the approved Customs form.
Customs Warehouse to Warehouse Transfer Form C11W (Please email us at WarehouseESAD@customs.gov.to).
Goods must be cleared for home use or otherwise exported within 2 years of its entry into the private warehouse; = however this time limit may be extended by Customs in advance for a further 6 months.
The Customs form for clearance of ware housed goods for home consumption is Customs Export Entry Form C13W (Please email us at CommercialESAD@customs.gov.to).)
The Customs form for clearance of warehoused goods for export is Customs Export entry form C12 (Please email us at ExportESAD@customs.gov.to).
Private Warehouses:
- Leiola Duty Free
- Molisi City Central Limited
- Molisi Tonga
