Bonded warehouses are controlled by the Customs and Excise Authority. A bonded warehouse is a facility where goods are stored without payment of duties and taxes until they are cleared for entry into a country's commerce. The customs and excise authority is responsible for regulating the import and export of goods, collecting duties and taxes, and enforcing trade laws. Therefore, the customs and excise authority has control over bonded warehouses to ensure that goods stored there are not released until all duties and taxes are paid, and that the goods meet all necessary regulations and requirements for entry into the country's commerce.