A bonded warehouse is a secure customs-controlled facility where imported goods can be stored, handled, processed, or prepared without immediate payment of duties and taxes. The goods remain under customs supervision until they are released for domestic consumption, exported, moved under another customs procedure, or otherwise cleared. Bonded warehouses help importers defer duty payments, manage inventory, support re-export operations, and improve cash flow while keeping goods compliant with customs requirements.
A bonded warehouse is a CBP-licensed facility where imported goods can be stored for up to five years without paying duties. Goods remain under CBP supervision until duties are paid or goods are re-exported.
Types
- Class 2: private warehouse for one importer
- Class 3: public warehouse open to any importer
- Class 7: manufacturing bonded warehouse for processing before entry
- Class 9: duty-free stores at airports and border crossings
Benefits
- Defer duty payment to improve cash flow
- Re-export without paying duty
- Manipulate, sort, or repack goods before consumption entry
For related logistics context, see glossary entries on Bonded Goods, Customs Bond, FTZ, and In-Bond Shipment.
