√ bonded book adalah catatan yang berisi daftar barang/bahan yang diimpor di bawah aturan impor berikat (bonded). Tentu saja, tujuan impornya adalah kawasan berikat.

Bahan/barang itu dikemas/diproses menjadi produk (proses biasanya dibatasi, yakni non-manufaktur), produk itu kemudian diekspor.

√ Surjaya berikut menceritakan secuil proses yang berkaitan dengan catatan barang berikat (atau boleh saja disingkat: catatan berikat jika dianggap pembacanya paham aturan impor).

SURJAYA ★★★★★
Laporan regulatif: http://www.sec.gov/Archives/edgar/containers/fix300/1406574/...
Goods imported on a bonded basis may only be delivered to a specific bonded factory or, with great difficulty, transferred to another bonded factory. The bonding process involves the manufacturer of a finished product setting up a “bonded book” for each specific factory under its control listing the components to be imported to that factory. The imported components and exported products containing the components are checked against the bonded book at the points of import and export respectively to ensure that imports do not exceed the numbers set out in the bonded book and that the numbers of imported components contained in the exported finished products match what was imported.