#bonded warehouse

• Bonded warehouse — A building, specially designed space, or large-scale warehouse intended for the storage and preservation of goods under optimal security conditions, prior to their distribution, sale, or customs clearance. In customs and tax legislation, it represents an authorized regime or perimeter where goods (often subject to excise duties or import taxes) can be stored without immediate payment of fiscal liabilities, until they are released into circulation.
• Authorized warehousekeeper — A natural or legal person authorized by the fiscal or customs authority to produce, process, hold, receive, or dispatch goods subject to excise duties or import taxes under suspension arrangements within an authorized warehouse. As an adjective, it describes an element pertaining to a warehouse, relating to the storage regime, or specific to managing stocks under fiscal supervision.