It's items that have been purchased, shipped to a bonded warehouse. The owner hasn't taken delivery so the the taxes haven't been paid. Hence, if you buy "under bond" in Great Britain you don't pay the VAT. When you ship it out of the country.
I believe the answer is no. I think there is a way to recover the VAT when you ship out of the country unless it's been paid by the in country seller. I don't know why someone would have paid the VAT if the wine is "In Bond."
The Bond books are pretty good, although they later ones aren't as good as the earlier ones. A word of warning, generally from Goldfinger on about the only thing common between the books and the films is the title.
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