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Customs Bonded Warehouses Regulations (SOR/96-46)

Regulations are current to 2026-09-21 and last amended on 2024-10-21. Previous Versions

  •  (1) Every licensee shall provide at the bonded warehouse in respect of which the licence was issued

    • (a) such facilities, equipment and personnel as are sufficient to control access to the bonded warehouse premises and provide secure storage of the goods in it, including

      • (i) doors and other building components of sturdy construction,

      • (ii) secure locks on doors and windows,

      • (iii) signs that indicate the security requirements applicable to the premises, and

      • (iv) where the bonded warehouse will be used for the storage of designated goods, such additional facilities and equipment as may be required to ensure the secure storage of those goods;

    • (b) adequate space for the examination of goods by officers;

    • (c) the personnel and equipment necessary to ensure that the goods to be examined by an officer are made available to the officer for examination; and

    • (d) the personnel necessary to furnish information, for audit purposes, to an officer with respect to the bonded warehouse operations and inventory system.

  • (2) Where a bonded warehouse forms only part of a building, the licensee shall, if so requested by the chief officer of customs, keep the bonded warehouse separate from the remainder of the building by a partition or other structure.

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