Bonded area has the functions of import and export processing, international trade and bonded goods display. Enjoy the policy of "free license, tax exemption and bonded" and implement the operation mode of "domestic customs clearance". It is one of the economic regions with the highest degree of opening to the outside world, the most convenient operation mechanism and the most favorable policies in China.
1June, 990, with the approval of the central government, China No.1 Bonded Zone-Shanghai Waigaoqiao Bonded Zone was established in Shanghai. Since 1992, the State Council has successively approved the establishment of 14 bonded zone and economic development zones enjoying preferential policies for bonded zones, namely Tianjin Port, Dalian, Zhangjiagang, Shenzhen Shatoujiao, Shenzhen Futian, Fuzhou, Haikou, Xiamen Xiangyu, Guangzhou, Qingdao, Ningbo, Shantou, Shenzhen Yantian Port, Zhuhai Bonded Zone and Hainan Yangpu Economic Development Zone. At present, China's bonded area 15 isolation facilities have all passed the acceptance of the General Administration of Customs and put into operation.
From 65438 to 0992, after Comrade Deng Xiaoping's speech on the southern tour was delivered, the bonded areas were accelerated in substance, and the capital construction progressed rapidly, initially forming a soft and hard environment to attract foreign investment. Domestic and foreign businessmen are enthusiastic about investment, most of the land in the first phase of the bonded area has been leased or sold, and the second phase of the project has been further developed, which has also led to a gratifying situation of attracting foreign investment.
After years of exploration and practice, the bonded areas in China have gradually developed into an important part of the local economy according to their special functions and local actual conditions. At present, the functions formed by centralized development include bonded logistics and export processing.
With China's entry into WTO, the national bonded zone has gradually formed a regional pattern of the Pearl River Delta region dominated by Guangzhou and Shenzhen in the south, the Yangtze River Delta region dominated by Shanghai and Ningbo in the middle and the Bohai Bay region dominated by Tianjin, Dalian and Qingdao in the north. The bonded areas in the three regions have become important ports for China to communicate with the world, forming a unique logistics operation mode.
The Customs Law defines the meanings of the following terms in this Law: "Bonded goods" refer to goods that enter the country without going through the formalities of tax payment, are stored, processed and assembled in China, and then are transported out of the country. Customs declaration of bonded warehouses and bonded goods. When bonded goods enter the country at the place where the bonded warehouse is located, the owner or his agent shall declare to the customs with the following documents: (1) Import goods declaration form in triplicate. The customs declaration must be stamped with the seal of "bonded goods" and indicate that the goods are stored in a bonded warehouse; (2) a bonded warehouse registration certificate issued by the competent customs. The procedures for handling the Registration Certificate of Bonded Warehouse are as follows: the manager of the unit applying for the establishment of bonded warehouse shall report to the competent customs with the business license issued by the State Administration for Industry and Commerce, the Application Form for Bonded Warehouse filled in and the approval of the foreign trade and economic administrative department at or above the provincial level to operate related businesses, and after being examined by the customs and sent on-the-spot investigation, he shall approve the establishment of bonded warehouse and issue a registration certificate; (3) If the imported goods are included in the catalogue of export commodities subject to inspection by the State Administration for Commodity Inspection, the commodity inspection certificate shall be submitted. If the bonded goods need to be shipped abroad for customs declaration, the following documents shall be submitted to the customs: (1) the customs declaration form for export goods in triplicate; (2) the declaration form of imported goods stamped by the customs at the time of original import. 2. Customs inspection and release. The above documents are released after inspection by the customs at the place of entry and exit. Among them, when entering the country, the customs shall sign and seal the Import Goods Declaration Form, and take the Import Goods Declaration Form in duplicate with the imported goods to the bonded warehouse. After the goods are put into storage, the bonded warehouse manager shall sign the above-mentioned customs declaration form, one copy shall be kept and one copy shall be returned to the customs for inspection. When the consignor imports goods at ports other than bonded warehouses, he shall go through customs clearance procedures in accordance with the provisions of the customs on transit of goods, and then go through warehousing procedures in the above manner after the goods arrive. [Description] (1) When the consignor imports goods at a port other than the bonded warehouse, he must go through the customs transit formalities in accordance with the customs regulations on the transit of goods. That is, the applicant fills in the "Transit Permit for Goods in Transit" uniformly printed by the customs in triplicate, which is also used as the loading list of trucks together with the international railway intermodal goods, and is also in triplicate, and declares to the customs at the place of entry and submits relevant freight documents. After the customs approves and signs the customs seal, it shall be stamped with the stamp of "goods under customs supervision" and affixed with the customs seal number, and shall be handed over to the carrier together with the customs seal, and to the customs at the place where the goods are transported. The customs declaration form for imported goods shall be filled out according to the customs formalities for general goods, and the import declaration shall be handled with other relevant documents. (2) When the bonded goods are officially sold in the domestic market after approval, the owner or his agent shall go through the import declaration formalities with the customs, pay customs duties and consolidated industrial and commercial tax, and the customs shall sign and seal them before releasing them. (3) For the materials and parts extracted from the bonded warehouse, the consignor must go through the registration formalities with the approval documents, contracts and other relevant documents in advance, and fill out the Special Customs Declaration Form for Processing or Feeding Materials and the Approval Form for Picking Materials from the Bonded Warehouse in triplicate, one for the customs, one for the consignee and one for the consignor after the customs seals and releases them. The warehouse keeper shall deliver the relevant goods with the Requisition Approval Form signed by the customs, and go through the verification formalities with the customs with the Requisition Approval Form. (4) When bonded goods are transported out of the country, the consignor or his agent shall go through the formalities of re-transport out of the country with the export goods declaration form in triplicate and the import goods declaration form signed and sealed by the customs when the bonded goods are imported. After being verified by the customs to be in conformity with the actual goods, one copy shall be kept by the customs, one copy shall be returned to the declarant, and one copy shall be handed over to the local customs together with the goods, so that the goods can be released from the country.