A Customs Bonded Warehouse is a building or secure areas in which dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment or duty.

Upon entry of goods into the warehouse, the importer and warehouse proprietor incur liability under a bond. This liability is generally cancelled when goods are: exported or deemed exported, withdrawn for supplies to a vessel or international aircraft, destroyed under customs supervision, withdrawn for consumption within the United States after payment of duty.