# Licensed Export Warehouse Facilities

*Last updated: 2026-06-25*

> A Licensed Export Warehouse is a bonded facility authorized by customs authorities to store, process, or handle goods destined for export without triggering import duties or domestic excise taxes.

A Licensed Export Warehouse is a bonded facility authorized by customs authorities to store, process, or handle goods destined for export without triggering import duties or domestic excise taxes. Goods remain under customs control until they are physically exported or transferred to another customs procedure. Unlike a general customs warehouse, an export warehouse is specifically oriented toward the outbound trade flow: goods placed here are not intended for release into domestic free circulation. Operators must satisfy strict requirements for security, inventory management, and recordkeeping, and are subject to regular customs inspections. For exporters, the arrangement delivers a clear cash-flow benefit – duties and taxes only become payable if goods are redirected to the domestic market rather than exported as planned.

**Source:** [https://www.law.cornell.edu/cfr/text/19/19.1](https://www.law.cornell.edu/cfr/text/19/19.1)

## Quick Facts

| Property | Value |
|---|---|
| Term | Licensed Export Warehouse Facilities |
| Language | EN |
| Word count | 120 |
| Last updated | 2026-06-25 |
| Source | https://www.law.cornell.edu/cfr/text/19/19.1 |

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