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Mason Transfer and Grain Co., bonded warehouse on the South Texas Border. Taken by Robert Runyon sometime between 1900 and 1920.. A bonded warehouse, or bond, is a building or other secured area in which imported but dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment of duty. [1]
A whisky bond, a type of bonded warehouse, is a building where whisky on which excise duty has not yet been paid is stored under lock and key. [1]The Cheapside Street whisky bond fire in Glasgow on 28 March 1960 was Britain's worst peacetime fire services disaster.
Wines in bond are purchased wines held in a bonded warehouse, which have not passed through customs, with no Duty and VAT paid on them. [1]Wine brokers and merchants will often buy wine in bond because it saves having to pay VAT and Duty on the wines if they are most likely going to be resold.
Then, in 1786, Pitt revisited the proposals embodied in Walpole's withdrawn Excise Bill of 1733: the intention had been to reduce customs duty on imported wine and tobacco to a nominal amount and instead impose an Excise duty; on arrival, the goods would be placed directly in a bonded warehouse where they would remain under Excise control ...
A customs area is an area designated for storage of commercial goods that have not cleared border controls. Commercial goods not yet cleared through customs are often stored in a type of customs area known as a bonded warehouse, until processed or re-exported.
Terms include free port (porto Franco), free zone (zona franca), bonded area (US: foreign-trade zone), free economic zone, free-trade zone, export processing zone and maquiladora. Most commonly a free port is a special customs area or small customs territory with generally less strict customs regulations (or no customs duties or controls for ...
HM Customs (His or Her Majesty's Customs) was the national Customs service of England (and then of Great Britain from 1707, the United Kingdom from 1801) until a merger with the Department of Excise in 1909.
As originally built, the interior contained warehouses, cellars, about 170 offices, and a "Long room", measuring, 190 by 66 feet. On the ground floor was the "Queen's warehouse", with a rib-vaulted ceiling. The cellars in the basement were fireproof and used to store wine and spirits seized by the customs. [6]