Key Points of Bonded Warehouse Regulations

Definition of Bonded Warehouse

A bonded warehouse is a storage place for imported goods with suspended import duties and taxes.

Operational Permit

Every bonded warehouse must have a permit from the Directorate General of Customs and Excise.

Types of Goods

Only eligible goods may be stored in a bonded warehouse.

Storage Period

Goods can be stored for up to 3 years with a possible extension.

Customs Supervision

All activities are supervised by Customs officers through IT Inventory systems and CCTV.

Goods Transfer

Goods can be moved to other locations with prior approval.

Reporting Obligations

Operators must submit periodic reports to authorities.

Violation Sanctions

Violations may result in administrative sanctions or permit revocation.

System Integration

Warehouse management systems must be integrated with Customs systems.