보세품

Bonded goods are shipments that have pending customs payments, such as taxes, duties or penalties. They are consequently held by customs supervised storage facilities known as bonded warehouses until customs charges are paid. However, in countries such as the United States, where a third party manages the bonded warehouse, the importer is usually required to produce a customs bond in advance of the commodities being imported. Failure to process payment beyond a certain deadline will result in the destruction or other disposition of all bonded articles in the shipment by U.S. Customs.