Materials
Bonded Inventory
Goods stored under customs bond awaiting duty payment or export.
B
Updated 2025-10-01
Definition
Bonded inventory allows companies to defer import duties or taxes until goods leave the bonded facility for domestic sale or export.
Overview
Overview
This approach helps manage cash flow, streamline import/export operations, and maintain compliance with customs authorities.
Benefits
- Defers tax/duty payments
- Supports export or re-export
- Reduces storage-related costs
Example
A warehouse holds bonded inventory of imported wine, paying duties only when bottles are sold domestically.
Tags
#Bonded Inventory#Customs#Materials#Warehousing#Tax Deferral
Related Terms
Bonded Carrier
Bonded Warehouse
Customs Clearance
