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A phantom bill of material is always used in the context of multi-level BOMs. It allows to add a sub-assembly as part of a bigger end-product while avoiding to trigger a separate manufacturing order for the sub-assembly.
As such, when a manufacturing order for the final product is launched, the components of the sub-assembly are reflected in the parent BOM as if they were direct components of the parent BOM.
Phantom BOM are thus used for grouping a set of components with the aim of reusing them in many other BOM without the need to launch separate manufacturing orders for the sub-assemblies.