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What is Bonded Warehouse

Tax Definition:-

A place approved by HM Revenue & Customs for the deposit, keeping and securing of goods liable to excise duty, without payment of that duty. This term is often applied to a Customs Warehouse: incorrectly, since no bond is usually required for these.

Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2007-06-15 14:41:35

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