Integrated tax on warehoused goods payable at final clearance, with valuation as the higher of transaction or into-bond value. Integrated tax on imported goods deposited in a customs bonded warehouse is payable only at final clearance for home consumption on filing the ex-bond bill of entry. Valuation at final clearance is the higher of the transaction value or the into-bond valuation, and value additions during warehousing are included in the final taxable value.