Bonded warehouse Duty paid Warehouse

Sr. No.	Basis of Difference	Bonded warehouse	Duty paid Warehouse
1.	Meaning	Bonded warehouse is the warehouse where imported goods on which duty is not paid are stored.	Duty paid warehouse is the warehouse where imported goods on which duty is already paid are stored.
2.	Location	They are located within the dock area.	They are located in a port-town outside the dock area.
3.	Markets	The imported goods stored here are mostly re-exported.	The imported goods stored here are mostly for the domestic markets.
4.	supervision	The customs authority closely supervises the working of these warehouses.	These warehouses are not supervised by the customs authority. They are supervised by port authority.
5.	Delivery	Delivery of goods is done after payment of import duty. In case of re-export, the import duty need not be paid, only rent and service charges need to be paid.	Delivery of goods can be obtained after payment of the rent charges of the warehouse.
6.	Purpose	Main purpose would be either the importer needs to re-export the goods or the importer may not be in a position to pay import duty.	Main purpose would be that the importer does not have suitable warehousing facility. Also, he may not require immediate delivery of goods.
7.	ownership	Such warehouses may be owned by private or dock authorities.	Such warehouses are owned by public authorities.