Integrated tax on imported warehoused goods is payable at final clearance for home consumption, not on in-warehouse transfers. Integrated tax on imported goods deposited in a customs bonded warehouse is levied at final clearance for home consumption (ex-bond bill of entry) rather than at the time of transfer/sale while warehoused; value additions during warehousing form part of the value for IGST, and valuation will be the higher of transaction value at clearance or the into-bond valuation under section 3 of the Customs Tariff Act.