There are 11 types of special areas under customs supervision in China, specifically: 1. bonded areas; 2. Export processing zone; 3. Bonded logistics park; 4. Bonded port area; 5. Comprehensive bonded zone; 6. Export supervised warehouse; 7. Import bonded warehouse;

8. Bonded logistics center (A); 9. Bonded logistics center (B); 10. Zhuhai Cross border Industrial Park; 11. Horgos Border Cooperation Zone.

The bonded area is also called the bonded warehouse area: the tax area has the functions of import and export processing, international trade, bonded warehousing commodity display, etc. It enjoys the policy of "certificate exemption, tax exemption, and bonded", and implements the operation mode of "inside and outside the customs". It is one of the economic areas with the highest degree of openness, the most convenient operation mechanism, and the most preferential policies in China.

In May 1990, China established the first bonded zone in China in Waigaoqiao, Shanghai, and successively built Tianjin Port, Dalian, Futian and Shatoujiao in Shenzhen, Ningbo, Guangzhou, Zhangjiagang, Haikou, Xiamen, Fuzhou, Qingdao, Shantou, Zhuhai, Hainan Yangpu and other bonded zones.

The examination and approval authority for bonded areas shall be subject to the State Council.

The main functions of the bonded area: export processing, import bonded warehousing, international trade, and commodity display.

The main policies of the bonded area: the self used materials in the import area are tax-free, and other imported goods are bonded.

Features of customs supervision: there is a special management organization, which is responsible for the second line management of imported goods and the first line management of exported goods.

(1) Foreign trade enterprises VAT shall be levied on the goods transported by enterprises outside the bonded area to the bonded area (excluding the bonded logistics park, bonded warehouse and export supervised warehouse) according to regulations, and no tax refund (exemption) shall be handled. For enterprises in the bonded area who purchase goods from outside the bonded area and purchase or export such goods after processing, tax refund (exemption) can be handled according to regulations.

(2) Manufacturer VAT shall be levied on the goods transported to the bonded area (excluding the bonded logistics park, bonded warehouse and export supervised warehouse) by the production enterprises outside the bonded area according to regulations, and no tax refund (exemption) shall be handled. If a production enterprise in the bonded area purchases raw materials, parts and components from an enterprise with import and export operation right outside the bonded area and processes them for export, it may apply to the tax authorities for tax exemption, credit and refund according to the exit record list issued by the customs in the bonded area and other stipulated vouchers.

For imported materials and parts imported from abroad by processing enterprises in the bonded area, the "Certificate of Tax Exemption for Imported Materials Processing Trade of Production Enterprises" and other documents can be handled with the "Record List of Imported Goods in the Customs Bonded Area" issued by the customs in the bonded area.

An export processing zone refers to a certain area set aside by a country or region near ports, airports and other places with convenient transportation, where infrastructure such as water, electricity, roads, communications, and factory buildings are well built, foreign investment is attracted by preferential measures, and export processing industries with competitiveness in the international market are developed, so as to make use of foreign capital, introduce technology, increase employment To earn foreign exchange, etc.

The export processing zone is a special closed area under the supervision of the customs, with an area of less than 3 square kilometers. Its functions are limited to the processing trade of products for export. Export processing enterprises and their related warehousing and transportation enterprises can be set up in the zone. The export processing zone will implement a closed regional management mode, which has greater advantages over the traditional supervision mode in terms of management means. The customs will simplify the existing procedures while implementing 24-hour supervision, providing a more relaxed business environment and faster customs clearance convenience for standardized export processing enterprises, Realize the customs clearance requirements of "one declaration, one document review and one inspection" for export processing goods at the competent customs, and gradually meet the needs of modern multinational enterprises for "zero inventory production". The State Council is responsible for the examination and approval of export processing zones.

The main function of the export processing zone is to process export goods. Since 2007, seven pilot projects have expanded the bonded logistics function.

Main tax policies: The import tax policy is the same as that of the bonded zone. The tax refund for domestic goods entering the zone, and the VAT and consumption tax are not levied on transactions in the zone.

Features of customs supervision: a special management organization is set up, and the front-line management of import and export goods is free from the second-line management, that is, the list of inbound goods is issued, and the import and export declaration form is issued at the second-line, but the statistics are controlled according to the inbound and outbound caliber. Note: except Heilongjiang, Shanxi, Guizhou, Qinghai, Ningxia, Gansu, Tibet, other regions have.

The tax refund (exemption) policy for goods transported to the Export Processing Zone stipulates that:
(1) Domestic equipment, raw materials, spare parts, components, packaging materials sold by enterprises outside the zone to enterprises inside the zone and transported into the export processing zone and bonded logistics park for use by enterprises inside the zone, as well as infrastructure materials (excluding water, electricity and gas) for construction of infrastructure, processing enterprises and production and office buildings of administrative departments.
(2) Goods sold by enterprises outside the zone to enterprises in the export processing zone are not allowed to handle tax refund (exemption).
a. Consumer goods and means of transportation sold by enterprises outside the zone to enterprises and administrative departments within the zone and transported into the export processing zone for their use.
b. Imported machines, equipment, raw materials, parts, components, packaging materials and infrastructure materials sold by enterprises outside the zone to enterprises and administrative departments within the zone and transported into the export processing zone for their use.
c. Products produced and processed by enterprises outside the zone entrusted by enterprises inside the zone.
(3) For the goods transported from the export processing zone to the outer zone, the customs shall go through the import declaration formalities in accordance with the relevant provisions on imported goods, and collect value-added tax and consumption tax on the goods declared.
(4) For the water, electricity and gas consumed by the production enterprises in the export processing zone for the production of export goods, the tax refund policy is implemented, and the VAT included is allowed to be refunded.

The bonded port area refers to the special customs supervision area with the functions of port, logistics, processing, etc., which is set up in the port area open to the outside world of the country and the specific area connected with it upon the approval of the State Council. The authority for examination and approval of bonded port areas shall be vested in the State Council.

The main functions of the bonded port area: warehousing and logistics, foreign trade, international procurement, distribution and distribution, international transit, testing and after-sales service maintenance, commodity display, research and development, processing, manufacturing, port operations and other nine functions.

Main policies of the bonded port area: enjoy the policies of the bonded area, export processing zone, bonded logistics park and port area. The main tax policies can be summarized as follows: foreign goods entering the port are bonded; Domestic goods entering the port area shall be deemed as exports, and tax refund shall be implemented; Value added tax and consumption tax are not levied on goods transactions between enterprises in the port area.

Features of customs supervision: a special management organization is set up, and the front-line management of import and export goods is free from the second-line management, that is, the list of inbound goods is issued, and the import and export declaration form is issued at the second-line, but the statistics are controlled according to the inbound and outbound caliber.

Export tax rebate (exemption) policy of the bonded port area; Bonded in the port entry area of overseas goods; Domestic goods entering the port area shall be deemed as exports, and tax refund shall be implemented; Value added tax and consumption tax are not levied on goods transactions between enterprises in the port area.
Note: The approved bonded port areas include Shanghai, Tianjin, Dalian, Hainan, etc.

The comprehensive bonded area is a special area integrating the existing export processing zone, bonded logistics center and port functions. The authority for examination and approval of comprehensive bonded zones shall be vested in the State Council.

Functions of the comprehensive bonded area: it is a special supervision area integrating bonded processing, bonded logistics, import and export trade, procurement and distribution, financial services, testing and maintenance, exhibition and other functions. The tax and foreign exchange policies shall refer to the Yangshan Free Trade Port Area, and the customs shall supervise it according to the supervision measures of the Free Trade Port Area.

Main policies of the comprehensive bonded zone: the comprehensive bonded zone is a special functional zone with the highest level of openness, the most preferential policies and the most complete functions in mainland China. It integrates all the functional policies of the customs special supervision area, such as foreign goods entering the area are bonded, domestic goods entering the area are regarded as exports, and tax rebates are implemented. Enterprises in the zone can not only carry out bonded warehousing, processing and manufacturing of goods, but also carry out foreign trade and other businesses, which will strongly promote the transformation and upgrading of China's processing trade.

Features of customs supervision: a special management organization is set up, and the front-line management of import and export goods is free from the second-line management, that is, the list of inbound goods is issued, and the import and export declaration form is issued at the second-line, but the statistics are controlled according to the inbound and outbound caliber.

Download the detailed process before the declaration, approval and acceptance of the comprehensive bonded area:

1. Bonded logistics park is a special closed area supervised by the customs in fact to give play to the policy advantages of the bonded area and the geographical advantages of the port area. The examination and approval authority of bonded logistics parks is the State Council.

2. Functions of bonded logistics park: mainly logistics warehousing and simple processing.

3. The main policies of the bonded logistics park: the tax policy is the same as that of the bonded area, and domestic inbound goods

For property tax refund, VAT and consumption tax are not levied on intra district transactions.

4. Customs supervision characteristics of the bonded logistics park: there is a special management organization, and the front-line management of import and export goods is free from the second-line management, that is, the list of inbound goods is issued, and the import and export declaration form is issued at the second-line, but the statistics are controlled according to the inbound and outbound caliber.

5. Provisions on Tax Refund (Exemption) of Goods Sold to Enterprises in Bonded Logistics Park

The goods transported into the bonded logistics park by enterprises outside the bonded logistics park shall be deemed as exports, and enterprises outside the park shall apply for tax refund (exemption) to the tax authority in charge of export tax refund by presenting the export goods declaration form (special for export tax refund) issued by the customs and other stipulated vouchers.

1. A supervised warehouse is a special customs supervised warehouse that stores goods that have completed customs export procedures, distributes bonded logistics, and provides circulation value-added services. The authority for examination and approval of export supervised warehouses is vested in the General Administration of Customs.

2. The main function of the supervision warehouse is to distribute export goods.

3. The main policies of supervised warehouses: the pilot supervised warehouses enjoy the tax rebate policy for warehousing, and other tax rebates after departure.

4. The supervision characteristics of export supervised warehouses: generally, there is no special agency, and the entry declaration form is issued after the goods leave the country. Goods stored in an export supervised warehouse shall be deemed as officially exported goods. After the export goods are stored in the export supervised warehouse, the ownership of the goods belongs to the foreign merchant.

5. Tax refund policy for export supervised warehouse:

(1) For the materials and parts extracted from the customs export supervision warehouse, the enterprise shall not issue a tax exemption certificate for the processing trade of imported materials.

(2) For goods exported through the customs supervised warehouse, tax refund (exemption) for export goods can be handled according to the current regulations by presenting the export goods declaration form (special for export tax refund) issued by the customs and other stipulated vouchers.

Note: The State Administration of Taxation shall also participate in the examination and approval of the application for tax refund for warehousing.

1. Import bonded warehouse refers to the warehouse established with the approval of the customs to store bonded import goods and other goods that have not completed customs formalities. This kind of warehouse is only limited to storing materials and parts for processing with supplied materials and processing with imported materials for re export, goods that are temporarily stored for re export after re shipment, and goods that have been approved by the customs to postpone the formalities of paying taxes for entering the country. There are three types of bonded warehouses in China:
(1) Bonded warehouse for entrepot trade. The import and export goods under entrepot trade may be exempted from import and export duties and other taxes; If it is necessary to change the packaging and mark, it must be done under the supervision of the customs.
(2) Bonded warehouse for material preparation of processing trade. If the duty free imported spare materials stored in the bonded warehouse under processing with supplied materials or processing with imported materials are withdrawn for processing and re export after being approved by the customs, the customs will levy or exempt the tariff on the original imported materials according to the actual export quantity.
(3) Consignment maintenance bonded warehouse. Maintenance spare parts imported for after-sales service of imported advanced technical equipment can be stored in bonded warehouse without going through import formalities for tax payment. The power of examination and approval of import bonded warehouses is vested in the General Administration of Customs.
2. The main function of the tax warehouse is to import bonded goods.
3. The main policy of bonded warehouse: import bonded.
4. Customs supervision characteristics of bonded warehouses: generally, there is no special agency.

CAAMS is committed to the research, planning and investment operation of various free trade zones (ports), customs special supervision areas (comprehensive bonded areas, bonded logistics center type B, etc.), port economic zones, airport economic zones, and land port economic "Belt and Road" development projects. Expert consultants From China Port Association and China Free Trade Zone Export Processing Zone Association, with more than 20 cases Planning and implementation scheme for domestic and international customs special supervision areas ！ Planning for Manzhouli, Tianzhu and Yangling Comprehensive Bonded Zone; Planning airport industrial economic construction in Beijing New Airport, Wuhan, Zhangye and other places; Plan the construction of land port economic industry in Chengdu, Heze, Anning and other places; Plan economic development zones for Taizhou, Xiaogan, Guiyang, Horgos and other places. They have been highly recognized by customers and become the action outline for the economic construction of local industries (parks).