A warehousing bill of entry places goods in a licensed bonded warehouse under customs control; import duty is deferred until an ex-bond or home consumption bill of entry clears stock to the market.
Into bond / warehousing BoE
A warehousing bill of entry places goods in a customs-bonded warehouse. Full import duty for home consumption is deferred until goods are cleared via ex-bond or converted to home consumption.
Why importers use bond
- Cash-flow: defer duty until sale
- Re-export or re-packaging flexibility
- Manufacturing under bond schemes (separate compliance)
Next steps
When ready to release stock, file ex-bond bill of entry. Bond register quantities must match physical stock.
India bill of entry guides
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Download BOE format
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