Module 1 (Types of Warehouse)

Private Bonded Manufacturing Warehouse

where the "factory released items" come from

Customs Common Bonded Warehouse

a bonded warehouse representing another bonded warehouse.

Warehouse

any structure, facility, or room that served as a storage area for any type of good (imported/exported), local merchandise of even goods intended for further manufacturing processes.

Private Bonded Warehouse

can only be owned by one but has an expensive storage fee.

Container Freight Station

is a facility authorized by the Bureau to accept and store container vans intended for international cargo, for temporary storage, examination, stripping, stuffing, and other related activities as may be allowed under customs laws, rules, and regulations.

Container Yard

is a facility authorized by the Bureau to accept and store container vans, laden or empty, intended for international shipping for storage within the period allowed under customs laws, rules and regulations.

Bonded Non-Manufacturing Warehouse

is a facility where goods are stored duty and tax free conditioned on the eventual withdrawal of the goods for consumption, for export, for transit, or for other clearance regime, within the period prescribed.

Airline Customs Bonded Warehouse and Airline Catering Customs Bonded Warehouse

is a special type of CBW which stores supplies, spare parts, in-flight duty free items and such other goods necessary for the reasonable requirement of the aircraft, its crew and passengers.

Private Bonded Warehouse

is a warehouse facility duly authorized to import, receive, and store goods intended for domestic consumption, withdrawal of which shall be made only upon payment of the corresponding duties, taxes and other charges.

Public Bonded Warehouse

is a warehouse facility duly authorized to receive and store general cargoes for exportation, transfer to another CBW, free zones or for local consumption, in the same state when the cargoes were imported. Goods for local consumption shall only be withdrawn upon payment of the assessed duties, taxes, and other charges.

Industry-Specific Customs Bonded Warehouse

is a warehouse facility established and authorized by the BOC to import under bond and under its name and account, raw materials (except for fibres, yarns, fabrics, and accessories for manufacture of garments) for storage and subsequent sale and transfer to the following where these shall be manufactured into export products: licensed client exporter; MCBW; and PEZA or freeport locator.

Miscellaneous Customs Bonded Warehouse

is a warehouse facility established and authorized by the bureau to import, receive, and store, duty and tax free and under bond, raw materials, accessories, packaging and packing materials for products or commodities not covered under any specific industry, for manufacture into finished products for export within a specified period.

Customs Common Bonded Warehouse

is a warehouse facility established and duly authorized by the Bureau alone and jointly with the GTIDO, in case of the garments industry, to import, receive, and store duty and tax free and under bond, raw materials, accessories, packaging, and packing materials for the account of its accredited members for manufacture into finished products fir export.

Garments and Textile Manufacturing Bonded Warehouse

is a warehouse facility established and jointly authorized by the Bureau and the GTIDO to import, receive, and store duty and tax free and under bond, raw materials, accessories, packaging, and packing materials for manufacture of garments and textiles for export within a specified period.

Manufacturing Customs Bonded Warehouse

is a warehouse facility established for the manufacture of products utilizing raw materials or components that are imported duty and tax free conditioned on the exportation of the finished products within the prescribed period or withdrawal for domestic consumption upon payment of duties and taxes.

Multinational Regional Bonded Warehouse

is a warehouse facility licensed by the BOI, in proper cases, to serve as a supply depot for storage, deposit, safekeeping of spare parts components, semi-finished products and raw materials including packing, covering, putting-up, marking, labelling, cutting or altering to customer's satisfaction, mounting and/or packaging into kits or marketable lots to fill up transactions and sales made by officers of parent companies and to serving as a storage of goods purchased locally by the home office of the multinational for export abroad under the supervision of the Bureau.

Private Bonded Manufacturing Warehouse

is a warehouse facility licensed by the bureau to import, receive, and store goods for production for export, or for domestic consumption the withdrawal of which shall be made only upon payment of duties and taxes and other charges due.

Public Bonded Warehouse

near the port or BOC. cheap storage fee.

Seaport/Airport Warehouses

serves as temporary storage established at the seaport/airport for purposes, examination, stripping, studding, and safekeeping of imported cargoes.