Types of godowns on the basis of custom (import) duty:
1. Godowns for those goods on which custom duty is paid:

• As the name suggests these godowns store only those goods which are imported from other countries and on which custom i.e. import duty is already paid.
• The need of these godowns arise because many times after importing the goods the owners do not have immediate facility to transport them to the desired destination.
• Owing to such conditions these godowns are located near the place of import such as sea ports, airports or border area. Generally such godowns are also public godowns.

2. Godowns for those goods on which custom duty is not paid (Bonded godowns) :

• A godown that can store imported goods on which custom duty is not yet paid is called a bonded godown.
• These godowns are situated near the place of import such as sea ports, airports,.or border areas.
• These godowns prove blessing for importers because:
• The importer may not be able to pay heavy custom duties immediately at the time .of import.
• The importer may want to re-export the goods from the godown itself.
• These godowns provide facility to the owner to divide, mix and repack the goods so that he can prepare a variety of lots for export.