Bonded Stores

Category: Customs

Definition (plain English)

Duty-free or duty-suspended stores held under customs control for authorized ship, aircraft, or similar supply use.

Why it matters commercially

Bonded stores require tight control over eligibility, stock records, declarations, and use; errors can create duty and penalty exposure.

Example

A ship supplier reconciled bonded stores against customs records before loading provisions for an international vessel.

Common mistake

Treating bonded stores like ordinary warehouse stock without customs authorization and movement records.

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