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of <h1>Importers Can Warehouse Goods, Deferring Duty Payment Until Clearance Under Customs Act, 1962 Guidelines</h1> Importers may choose to warehouse goods instead of clearing them immediately due to factors like market conditions, demand, or financial constraints. Warehousing allows goods to be stored until needed, with duties paid upon clearance rather than upon arrival. This practice is also used for goods destined for export-oriented units or duty-free shops. The Customs Act, 1962, provides guidelines for warehousing, including the duration goods can remain in storage without incurring interest, and the conditions under which interest applies thereafter.
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