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A bonded warehouse is a physical building or secure area where dutiable goods may be stored and/or processed without paying cus-toms duty or General Consumption Tax. This controlled space may be operated by a public or private entity. Processing in a bonded warehouse facility may include re-wrapping, re-packaging or even a further continuation of the manufacturing process.

Who uses a bonded facility?

Bonded warehouses are utilized by importers, transhippers and exporters. Importers, this benefit is experienced when upon importation, opportunity of storing same in the bonded facility while only paying duty on the portion which they want at a specific time. This allows the importer to regulate their cash flow as needed. Goods are accesses on a piece meal basis and completes the logistics chain by, “.. getting cargo to the right person at the right place and at the right time.


The trans-shipper enjoys the benefit of a bonded facility by moving cargo from one country to another via another port while they await a connecting vessel or allow for the manipulation of the cargo. Cargo manipulation can take the form of rewrapping, relabeling and/or repackaging to facilitate further completion in the manufacturing process. The finished cargo is then shipped to its destination. Caro is exempt from customs duties and taxes providing it is not intended for the domestic market.

The exporter who uses the bonded facility enjoys the convenience of storing cargo at the facility until the amount necessary is reached, thereby freeing up much needed warehouse space at their own production facility. Kinds of cargo that are usually used by a bonded warehouse, foods, clothing, wine, tobacco, spirits, perfumes, among other things. Warehousing Bonded warehousing A bonded warehouse is a physical building or secure area where dutiable goods may be stored and/or processed without paying cus-toms duty or General Consumption Tax. This controlled space may be operated by a public or private entity. Processing in a bonded warehouse facility may include re-wrapping, re-packaging or even a further continuation of the manufacturing process

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