The importer may not clear the goods immediately

Instead he may store goods in warehouse.

In this case, he has to submit a bond equal to twice   thrice   (New Amendment) the amount of duty.

After proper officer is satisfied, he shall issue Bill of Entry for Warehousing.

After this goods are stored in warehouse.


Later, he may remove goods from factory. This is allowed only if

  • Ex bond bill of entry has been filed
  • Duty has been paid
  • Rent and warehousing charges have been paid

When proper officer is satisfied, he shall give order for home consumption.


  1. Indirect Tax
  2. Customs

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.