In practice: bonded storage lets goods wait for a buyer, be consolidated or be re-exported with duty suspended; bonded transport needs a customs guarantee, a transit declaration and usually sealed trucks. In 2026, Dubai Customs Notice 03/2026 allowed containers discharged at Khor Fakkan or Fujairah to move by bonded truck to Jebel Ali, with Jebel Ali kept as the final destination on the B/L.

Example: a container for a Dubai buyer is discharged at Khor Fakkan, sealed and trucked under bond to Jebel Ali, where it is then either cleared into the UAE or re-exported. The case file shows the bonded leg as a separate stage with its own milestones.