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Taxes on goods in the bonded logistics center

Updated: 2019-01-08

I. Bonded services cover the following:

Domestic goods for export

Re-exported goods

Temporary stored oversea goods

Processing of imported and exported goods

Materials or parts for international ships and planes

Imported parts for repairing imported products

Imported goods with incomplete customs procedures

Other goods with incomplete customs procedures but with customs approval

II. Imported goods with no import tariff or domestic taxes

Equipment and infrastructure materials for warehouses or shops in the center

Production machinery, equipment, or parts for companies in the center

Limited amount of office supplies for companies or organizations in the center

III. If the goods are produced by companies in the center and exported directly or sold to other companies in the center, no value-added taxes or consumer taxes will be levied.

IV. Tax rebates:

There is a rebate policy for domestic raw materials, machines, equipment, packaging, or infrastructure materials and facilities.

The rebate policy may also apply to water, electricity and gas payments, if they are involved in production.

V. Tips for speedier customs handling:

Be certain to handle customs procedures in proper customs offices with jurisdiction over the center

Any goods for the domestic market are the same as imported goods, so import approval is needed from customs.

Any domestic goods at the center are treated as export goods and require export approval from customs.

If companies transfer goods stored at the center to another location, they need to go through the customs office that has jurisdiction over the center.

The only export quotas that can be imposed on imported and exported goods are those covered by international treaties signed by China or relevant regulations from foreign countries.

If goods in the center are transferred to other bonded areas, they are treated as dutiable.