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Policies on bonded logistics warehousing and import and export trade

(chinadaily.com.cn)

Updated: 2016-03-01

1. The free trade zone places no limit on storage items and time. Under the instruction of the owner who holds the rights in rem, cargo in the bonded warehouse is free from value-added tax or consumption tax in terms of delivery or marketing in the zone, other special supervision areas or regions abroad, either with or without simple processing.

2. Enterprises outside the zone can transfer their commodities into the zone and then export them according to the customer’s request after receiving a refund of duty.

Domestic and foreign buyers can purchase cargo abroad and export them into the zone. They will deliver them to enterprises outside the zone in batches.

4. Processing trade enterprises who export domestic intermediate products to the zone (domestic cargo entry of the zone is considered an export) can receive a refund of duty only after downstream enterprises have completed import formalities.

5. Domestic and imported devices, equipment and materials applied in R&D within the zone can all benefit from duty-free, bonded and tax rebate policies.

Cargo from outside or abroad that is inspected or quarantined in the zone can also enjoy the bonded policies.

The zone provides bonded maintenance service for exported cargo made in China. The cargo can be shipped out after maintenance.

6. Cargo trade between the zone and abroad is subject to the customs record-filing system, but is not bound by import and export quotas and licenses.

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