# Import bonded warehouse

*Last updated: 2026-06-24*

> A forwarder who wants to defer duty on imported goods – because the buyer is not yet confirmed or market conditions are being monitored – places the consignment in an import bonded warehouse.

A forwarder who wants to defer duty on imported goods – because the buyer is not yet confirmed or market conditions are being monitored – places the consignment in an import bonded warehouse. This is a customs-authorised facility where goods are stored under customs supervision without immediate liability for import duties or import VAT. The duty obligation arises only when goods are released into free circulation, transferred to another customs procedure, or re-exported. Importers use bonded warehousing to preserve cash flow, hold seasonal stock, and redirect consignments to different customs territories. Not to be confused with a free zone or free port, which operate under distinct legal frameworks.

**Source:** [https://www.cbp.gov/trade/basic-import-export/warehouses](https://www.cbp.gov/trade/basic-import-export/warehouses)

## Quick Facts

| Property | Value |
|---|---|
| Term | Import bonded warehouse |
| Language | EN |
| Word count | 108 |
| Last updated | 2026-06-24 |
| Source | https://www.cbp.gov/trade/basic-import-export/warehouses |

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