A customs-controlled warehouse where imported goods can be stored without paying duty yet.
Duty is paid only when goods are removed for sale in India, or not at all if they are re-exported — useful for traders and manufacturers who import in bulk.
Related terms
- Bill of entry — The import declaration filed with Indian customs for goods arriving in India.
- ICD — Inland container depot: a “dry port” away from the coast where customs clearance happens.
- CFS — Container freight station: a facility where LCL cargo is packed into and unpacked from containers.