Warehousing facility allows importers to store goods in bonded warehouses without immediate customs duty payment under customs rules.

The warehousing facility permits importers to deposit imported goods in Customs Bonded Warehouses without immediate payment of customs duty, enabling duty deferral while goods remain under customs control; the CBEC Customs Manual 2023 serves as the procedural reference consolidating rules and guidance on warehousing under the customs regulatory scheme.

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