Bonded goods are imported items that have entered a country but have not yet been formally released for general commerce because customs duties, taxes, or other requirements are still pending. In the United States, they are typically kept under customs control in a bonded warehouse or other approved location until the importer completes the needed entry and payment steps.
How bonded goods are handled
While goods remain bonded, they are usually considered to be in a protected customs status rather than fully imported. That can help importers defer duty payment, store cargo until it is needed, or move merchandise onward for export, depending on the shipment and the rules that apply. The importer, broker, or warehouse operator must still follow customs procedures and maintain proper records.
Common documents may include the commercial invoice, packing list, customs entry paperwork, and a bond or other security required by customs authorities. The exact handling depends on the cargo type, port, transport mode, and destination rules. For example, a shipment arriving by ocean freight might be unloaded into bonded storage while paperwork is reviewed, then released for domestic delivery only after customs obligations are satisfied.