Warehousing of imported goods: bonded storage allowed without immediate duty, subject to licensing, bonds, periods and interest rules. The Customs Act permits warehousing of imported goods in bonded warehouses without immediate duty payment, subject to declaration of warehousing stations and licensing of public and private bonded warehouses with solvency, security and compliance safeguards. Bonding requires filing an into bond bill of entry, executing a bond and depositing goods under Customs control; goods must be fully accounted for before bonds are discharged. Storage periods, extensions, interest on duties for overstaying goods, and limited power to waive interest are regulated, alongside manufacture in bond, movement under transit bonds, clearance procedures and recovery powers for contraventions.