A secure building or area, approved by customs, where cargo, for which export clearance has been performed, is stored. Goods are considered foreign and must go out for export. In some countries, a bonded warehouse is defined as a warehouse with customs official’s onsite. In others, it is a warehouse in which customs inspect cargo prior to authorizing export clearance. Ensure the local definition is established. In some countries, some manufacturers are also granted a license to operate a bonded warehouse in which they can store manufactured products in anticipation of export and hence suspend payment of local taxes (e.g. on cigarettes).