Are goods subject to VAT for domestic sales from the bonded area? If the goods finally enter the country from the bonded area, the import tariff and value-added tax need to be paid, but the difference lies in who pays the tax; If a domestic customer declares to the customs of the bonded area for import, it is delivered by the customer; If a trading company declares import to the customs in the bonded area for resale to customers in China, it is the trading company that delivers the goods to the customs; Of course, if the final customer of the goods is abroad and does not enter the country, there is no need to pay import tariff and value-added tax when exporting from the bonded area to foreign countries. "Goods temporarily imported or exported with the approval of the customs, as well as bonded goods specially approved for import, will be temporarily exempted from customs duties after the consignee or consignor of the goods has paid a deposit equivalent to taxes or provided a guarantee to the customs." When bonded goods are approved by the customs to enter the domestic market for sale, the owner or his agent shall submit the import license to the customs, The customs declaration form for imported goods and other documents required by the customs, after paying customs duties and VAT, shall be signed and printed by the customs for release, and the original declaration form for imported goods shall be cancelled. Then let's extend this problem to the following: since VAT uses the system of deducting tax by special VAT invoices, it requires a high level of accounting for taxpayers, which requires accurate accounting of output tax, input tax and tax payable. However, the reality is that many taxpayers fail to meet this requirement, so the Provisional Regulations of the People's Republic of China on Value Added Tax classifies taxpayers into general taxpayers and small-scale taxpayers according to their business scale and soundness of accounting. General taxpayers (1) taxpayers who produce goods or provide taxable services, and taxpayers who mainly produce goods or provide taxable services (that is, the annual sales volume of taxpayers' production of goods or provision of taxable services accounts for more than 50% of taxable sales volume) and concurrently engage in the wholesale or retail of goods, with an annual taxable sales volume of more than 500000; (2) Engaging in wholesale or retail business of goods, with annual taxable sales exceeding 800000 yuan. Small scale taxpayers (1) taxpayers engaged in the production of goods or the provision of taxable services, as well as taxpayers engaged in the production of goods or the provision of taxable services (that is, the annual sales volume of taxpayers engaged in the production of goods or the provision of services accounts for more than 50% of the annual taxable sales volume), and taxpayers concurrently engaged in the wholesale or retail of goods, the annual taxable sales volume (referred to as taxable sales volume) Less than 500000 yuan (inclusive). (2) For taxpayers other than those specified above, the annual taxable sales amount is less than 800000 yuan (inclusive). The above content is an answer to the question of whether VAT is required for goods entering domestic sales from the bonded area. I hope it will be helpful to you.