These are warehouses in which tax-free goods are kept awaiting sale or collection by owners
-Goods stored in these warehouses can be either locally produced, requiring no taxation or imported goods for which customs duties have already been paid.
NOTE: i) All warehouses apart from bonded warehouses are free warehouses since goods held in them are not subject to control by customs authorities. This includes all private and public warehouses
ii) Locally produced goods are stored in free warehouses since no custom duties are paid for them.