Export warehousing facility allows duty-free storage prior to export subject to registration, bond, inventory controls and diversion rules.

Export warehousing permits procurement and storage of excisable goods without payment of duty pending export, subject to registration, issuance of a general Bond with security, maintenance of a running bond account and private warehousing register, and adherence to prescribed removal (CT-2) and export (ARE) documentary procedures. Goods must be separately stored or properly accounted for, packing and labelling comply with packing rules, diversion to home consumption requires prior permission and attracts interest from removal until duty payment, and waiver of physical warehousing is allowed only exceptionally with officer approval.

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