Imported goods stored in a bonded warehouse can be inspected, sorted, and repackaged by the owner under customs supervision prior to the payment of import duties.
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The statement is True. Importers are legally permitted to inspect, grade, sort, and repackage goods stored in a bonded warehouse under the direct supervision of customs officials before import duties are paid.
The statement is correct because bonded warehousing rules allow importers to handle, sort, and repackage goods while stored, allowing them to defer tax liabilities until goods are ready for clearance or entry into the local market.
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Anahtar Kavram
Bonded Warehousing Functions and Customs Supervision