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    <title>Supply from Customs Bonded Warehouse</title>
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    <description>Goods lodged in a customs bonded warehouse are treated as within the customs area and remain outside domestic territory until cleared by payment of customs duty; the taxable event occurs when goods cross the customs barrier. If goods are re exported directly from the bonded warehouse, a simple commercial invoice together with export documents such as the shipping bill is sufficient for export formalities, and a Customs Act provision is relevant.</description>
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