ABSTRACT
What Is a Customs Bonded Warehouse? A Customs bonded warehouse is a building or other secured area in which dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment or duty. Authority for establishing bonded storage warehouses is set forth in Title 19 of the United States Code (USC), Section 1555. Bonded manufacturing and smelting and refining warehouses are established under 19 USC 1311 and 1312.
