Bonded / Suspended Duty Storage
Bonded storage
Bonded storage allows alcohol to be held with excise duty suspended until stock moves into its next sales or distribution stage. This gives brands more control over when duty is cleared and more flexibility in how stock moves onward.

Operational value
defers excise duty until stock moves into the appropriate next stage
supports more flexible stockholding and onward movement depending on the buyer and route to market
helps brands manage working capital and duty timing more efficiently
What matters in practice
bonded storage depends on stock movement and excise being handled correctly
goods can move onward with duty still suspended, for example when sold to a distributor
goods can also be released with excise cleared, typically when sold into on-trade, off-trade, or private-consumer channels
With Lexir
Lexir can receive imported goods into bonded storage
stock can be held under bond through Lexir’s specialist alcohol warehouse network
goods can move onward either duty-suspended or duty-paid, depending on the buyer and route to market
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