Overview of CBP's Recently Posted Bonded Warehouse Manual
U.S. Customs and Border Protection has posted an updated version of its "Bonded Warehouse Manual for Customs and Border Protection Officers and Bonded Warehouse Proprietors," which it states is a comprehensive guide for understanding bonded warehouse operations in the United States. The manual is intended for use by warehouse proprietors, importers, and other parties in the import-export community.
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(See ITT's Online Archives 12020802 for initial announcement that an updated manual was being issued.)
Manual Brings Together Many References, Includes CES and CFS Info
CBP states the manual brings together many different references, including CBP laws and regulations, other agency issuances, and rulings dealing with bonded warehouses. Policy and procedures internal to CBP and not intended for public dissemination are not included in the manual.
While most of the manual deals with bonded warehouse operations and procedures, limited information is also included on centralized examination stations (CES) and container freight stations (CFS). (Those needing information on foreign trade zone operations should refer to the FTZ manual (here).)
Table of Contents Lists is Sections and Sub-Sections in Detail
The manual, which is more than 180 pages in length, is divided into 15 parts. Each part is further divided and subdivided by topic, which allows the table of contents to be useful for finding specific information.
The 15 parts have the following titles:
- Introduction, Purpose and Interpretations
- Supervision of Bonded Warehouses, Proprietor's' Responsibilities and Customs Fees
- Bonded Warehouse Classes, Construction, Establishment and Changes
- Entry and Deposit in Bonded Warehouse
- Proprietor Recordkeeping and Reporting Requirements
- Manipulation, Destruction, and Storage Conditions
- Withdrawal and Removal from Bonded Warehouse
- Reporting, Casualty Loss, and Abandonment
- Liquidation of Bonded Warehouse Entries
- Class 11 Warehouse - General Order Merchandise
- Alcohol and Alcoholic Beverages
- Duty Free Stores - Class 9
- Bonded Manufacturing Warehouses, Class 6
- Class 7 Warehouses: Smelting and Refining
- Bonds and Liquidated Damages
- Enforcement Actions