This document provides guidelines on the auction of goods stored in customs warehouses in Kilindini, Kenya. It outlines the process for: 1) Receiving goods into the warehouse from various sources; 2) Shortlisting goods for auction based on time spent in the warehouse; 3) Preparing an auction list by valuing and inspecting goods; and 4) Conducting the auction sale according to customs regulations and withdrawing any goods claimed by importers before the sale. The overall aim is to auction goods not cleared from customs warehouses within the required time limits.