Bonded Warehouse &
Customs Duty Deferment.
ABS Logistics operates CBIC-licensed bonded warehouses at Mumbai, Delhi, Chennai, and Nhava Sheva enabling importers to defer Basic Customs Duty, IGST, and applicable cess from point of import until goods are withdrawn for sale, production, or re-export. From private bonded warehouse licensing and Section 65 bonded manufacturing to EOU, SEZ, and Advance Authorisation bonded storage, we manage India's full bonded logistics framework with 25+ of customs compliance expertise.
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Bonded Warehousing
Built on 25+ Years of Customs Compliance
Bonded warehouse operations require more than storage space they require active CBIC licensing, customs supervision management, WMS-backed inventory compliance, and the scheme-specific expertise to maximise duty deferment benefit without regulatory exposure. ABS Logistics delivers all of it, across four licensed facilities, with a compliance record that speaks for itself.
CBIC-Licensed Facilities with Active Customs Supervision
Operating a bonded warehouse without a valid CBIC licence or with lapses in customs supervision compliance exposes importers to duty demands, penalties, and loss of bonded status. ABS Logistics bonded facilities are actively licensed, inspected, and supervised with dedicated customs liaison at each location to ensure uninterrupted bonded operations and zero regulatory disruption to your duty deferment programme.
Duty Deferment That Genuinely Improves Working Capital
The financial benefit of bonded warehousing is only realised when duty deferment is managed with precision matching bond withdrawal to actual sale or production pull to maximise the period between import and duty payment. Our bonded warehouse management team works with your finance and procurement functions to schedule withdrawals that align duty cash flows with your payment terms, improving working capital by weeks or months per consignment.
Warehouse Management System with Bond-Compliant Inventory Tracking
Bonded stock requires licence-wise segregation, lot-level traceability, customs-format stock registers, and periodic physical verification reports. ABS Logistics warehouse management system maintains all required bonded inventory records in customs-compliant format, generates stock statements on demand, and provides client ERP integration for real-time bonded inventory visibility eliminating the manual record-keeping burden that makes bonded operations complex for most importers.
Multi-Scheme Expertise: Bond, EOU, SEZ, AA & EPCG
India's bonded and duty-deferment framework spans multiple customs and DGFT schemes each with distinct compliance requirements, documentation obligations, and operational constraints. ABS Logistics has active operational experience across private bonded warehouses, Section 65 bonded manufacturing, EOU and SEZ bonded logistics, Advance Authorisation bonded input storage, and EPCG capital goods bonded handling giving clients scheme-specific expertise rather than generic warehouse services.
Comprehensive
Bonded Warehouse & Duty Deferment Services Across India
From CBIC-licensed private bonded warehousing and customs duty deferment programme management to Section 65 bonded manufacturing, EOU and SEZ bonded logistics, and re-export from bond ABS Logistics covers every bonded scheme available under the Customs Act and DGFT framework with the compliance depth and operational infrastructure that enterprise importers require.
Private Bonded Warehouse Licensing & Operations
ABS Logistics operates and manages CBIC-licensed private bonded warehouses at Mumbai, Delhi, Chennai, and Nhava Sheva for importers requiring customs duty deferment on goods held in bond until cleared for home consumption or re-export. We handle bonded warehouse licence applications, customs supervision coordination, stock register maintenance, periodic physical verification compliance, and renewal so clients benefit from duty deferment without administrative burden.
Private Bonded Warehousing →Customs Duty Deferment Programme Management
We design and manage end-to-end customs duty deferment programmes for importers of high-value goods, capital equipment, raw materials, and consumer products deferring Basic Customs Duty, IGST, and applicable cess from the point of import until goods are withdrawn from bond for sale, use, or re-export. Cash flow modelling, duty liability scheduling, and bonded stock optimisation are managed by our customs and warehouse team to maximise working capital benefit.
Duty Deferment Solutions →Section 65 Bonded Manufacturing & Value Addition
Under Customs Act Section 65, ABS Logistics supports importers and manufacturers in operating bonded manufacturing units where imported inputs are processed, assembled, or value-added inside a bonded facility without payment of customs duty with duty liability arising only on finished goods cleared for home consumption. We manage Section 65 approval applications, customs interface, input-output ratio documentation, and bonded manufacturing compliance for clients across electronics, apparel, auto components, and consumer goods.
Section 65 Bonded Mfg →EOU & SEZ Bonded Logistics Support
Export Oriented Units and Special Economic Zone entities require bonded logistics management that aligns with DGFT, Development Commissioner, and Customs compliance simultaneously. ABS Logistics provides EOU and SEZ bonded warehouse operations, inter-unit transfer documentation, CT-3 and bond-to-bond transfer management, duty-free import receipt and storage, and annual SOFTEX and NFEP compliance support covering the full bonded logistics lifecycle for export-oriented manufacturing and trading entities.
EOU & SEZ Bonded Ops →Re-Export & Duty Drawback from Bond
For importers who on-sell to overseas buyers or re-export goods held in bonded warehouses, ABS Logistics manages the complete re-export-from-bond customs process including Shipping Bill filing with bonded stock reference, customs examination at bonded facility, duty-free exit confirmation, and post-export drawback or bond cancellation. Re-export from bond eliminates the duty cycle entirely, and our customs team ensures the procedural compliance that makes this benefit accessible without regulatory risk.
Re-Export from Bond →Advance Authorisation & EPCG Bonded Input Storage
Advance Authorisation and EPCG licence holders importing duty-free inputs or capital goods use ABS bonded facilities to maintain required segregation, traceability, and customs supervision of duty-free stock. Our warehouse management system tracks licence-wise inventory, consumption against export obligation, and generates the stock statements required for DGFT and customs compliance reporting reducing the administrative burden of maintaining bonded duty-free import accounts.
AA & EPCG Bond Storage →