According to the "Customs Supervision of Bonded Areas," "bonded area" refers to the Customs supervision of a specific area. Customs in and out of the bonded area of goods, means of transportation, personal belongings to implement supervision. Tongdu refers to the national border, outside the customs ad hoc with the international export processing zones and free trade zones similar to the open area. In the bonded zone tariffs are completely free of charge, and people, goods and funds outside the national border are free to enter and leave the bonded zone. However, non-bonded products into the bonded area is treated as exports, while the products of the bonded area into the non-bonded area is also treated as imports.
Non-bonded, that is, domestic purchases or general trade imports, not subject to customs supervision
Question 2: What is the meaning of bonded area? It is best to speak more clearly ~ Bonded area is also known as bonded warehouse area. This is a country set up by the Customs or approved by the Customs registration, subject to Customs supervision and management can be a longer period of storage of goods in the area. It is an economic zone approved by the State Council and subject to special supervision by the Customs. Foreign goods deposited into the bonded area, do not have to pay import duties, can still be freely exported, only need to pay storage fees and a small amount of fees, but if you want to enter the customs territory is required to pay tariffs.
That is to say, the benefits of the bonded area to our people is to buy things cheaper, many people buy cars are in Tianjin, a bonded area to buy and drive back, because there is no tax, so it is much cheaper than on the market
Problem 3: What is the bonded area? What is a bonded area
Bonded area is a specific area under customs supervision, the establishment of a bonded area subject to the approval of the State Council. Between the bonded area and other areas within the People's Republic of China **** and the State should be set up to meet the requirements of customs supervision and isolation facilities.
I. Special Policies of the Free Trade Zone
(A) Tariff Policy
The import tariffs and import linkage taxes on goods entering the Free Trade Zone from abroad, except as otherwise provided by laws and regulations, shall be handled in accordance with the following provisions:
1. Machines, equipments, and other infrastructural materials required for the productive infrastructure projects within the zone shall be exempted from tax;
2. p> 4. Raw materials, spare parts, components and packaging objects required by enterprises in the zone for processing and exporting products shall be bonded.
Goods or articles outside the scope of the above provisions from abroad into the bonded area, should be embezzled tax.
Re-export goods and goods stored in the bonded area in accordance with the management of bonded goods.
(B) simplified procedures
The goods imported and exported between the bonded area and the outside world, by the consignee or consignor of the goods or their agents to the Customs record. There is no import and export quota or license management for the above goods, except for those under passive quota management for export.
Second, the supervision of goods in and out of bonded areas
(a) the supervision of goods in and out of bonded areas and non-bonded areas
1. From the bonded area into the non-bonded area of the goods, according to the import of goods for the formalities; from the non-bonded area into the bonded area of the goods, in accordance with the export of goods for the formalities, and export tax rebates in accordance with the relevant state regulations.
Customs on the bonded area and non-bonded area between the entry and exit of goods, in accordance with the provisions of the relevant state import and export management supervision.
2. From the non-bonded area into the bonded area for the use of machinery, equipment, infrastructure materials and goods, the use of units should provide the Customs with a list of the above goods or articles, the Customs inspection and release.
The goods or articles in the preceding paragraph, have paid import duties and import taxes, the tax paid will not be refunded.
3. Bonded goods need to be imported and exported from non-bonded ports or goods within the bonded area to another bonded area, should be submitted to the Customs in advance a written application, approved by the Customs and Excise Department, in accordance with the Customs and Excise Transit Transportation and the relevant provisions of the loss.
(B) the supervision of goods in the zone
1. Goods in the bonded area can be transferred between the enterprises in the zone, transfer; both parties should be on the transfer, transfer of matters to the Customs for the record.
2. Re-export goods in the bonded area can be in the warehouse or other places in the area for grading, selection, brush scarf logo, change the form of packaging and other simple processing.
3. Enterprises in the zone in the bonded area to organize foreign goods and non-bonded goods show activities, the display of goods should be subject to customs supervision.
(C) the management of processing trade goods in the zone
1. Processing enterprises in the zone should be handled by the Customs for the required materials, pieces of entry and exit of the bonded area for the record.
2. Processing enterprises in the region to produce complementary quota management of export products, should be approved in advance by the relevant departments of the State Council.
3. Processing enterprises in the area of processing of manufactured goods and their processing in the process of the edge of the residual materials produced outside the country, should be in accordance with the relevant provisions of the State Customs procedures; in addition to laws and administrative regulations provide otherwise, exempted from export tariffs.
Processing enterprises in the region will be processed within the zone of manufactured goods, secondary products or in the process of processing the edge of the remnants of the shipment of non-bonded areas, should be in accordance with the relevant provisions of the State Customs for the import declaration formalities, and embezzlement of taxes.
4. Processing enterprises in the zone with all the overseas imported materials, pieces of processed manufactured goods sold to non-bonded areas, the Customs in accordance with the import of manufactured goods tax.
When the finished products containing overseas imported materials and parts are sold to non-bonded areas, the Customs and Excise Department will levy taxes on the finished products in accordance with the contained overseas imported materials and parts; if the names, quantities and values of the contained overseas imported materials and parts are declared inaccurately, the Customs and Excise Department will levy taxes on the imported finished products.
5. Processing enterprises in the zone entrusted non-bonded zone enterprises or accept non-bonded zone enterprises entrusted processing business, should be approved by the Customs in advance, and meet the following conditions:
(1) have a production site in the area, and has been formally carried out the processing business;
(2) entrusted non-bonded zone enterprises processing business, the main work ...... >>
Question 4: What is the meaning of duty-free and bonded? Duty-free refers to the exemption of customs duties, which is the state for the national drums Knight project or other scientific research projects to take a preferential policy. Imported free of duty and subject to supervision for a specified number of years. Bonded refers to the temporary non-payment of tariffs on imports, depending on the final consumption point of the finished product, such as returned to the market, then do not pay taxes, such as domestic sales, then have to pay back taxes. This is a preferential policy taken by the state to encourage foreign investment.
Question 5: What do tax exemption and bonded mean Tax exemption, both a tax terminology, but also a common language, that is, exempt from taxation. In tax, the state has a series of tax incentives on tax exemption. For example, if it does not reach the starting point of value-added tax (VAT), it is exempted from VAT; if enterprises settle laid-off unemployed people up to a certain percentage, they are exempted from enterprise income tax according to a certain percentage; if raw materials are imported in the way of incoming material processing, they are exempted from importing value-added tax; if sales of contraceptive supplies and medicines are exempted from value-added tax; and if farmers sell their own agricultural products, they are exempted from value-added tax, and so on.
Bonded, is a customs term used for tariffs. A bonded zone is a specific area under customs supervision that must be approved by the State Council before it can be established. Segregation facilities that meet the requirements of customs supervision should be set up between the bonded area and other areas within the territory. Within the bonded zone, there are many preferential policies on tariffs. For example, machinery, equipment and other infrastructure materials required for productive infrastructure construction projects in the zone shall be exempted from tax; production and management equipment and a reasonable amount of office supplies for self-use by enterprises in the zone, as well as their required maintenance spare parts and fuel for production, and materials and equipment required for the construction of production plants and warehousing facilities shall be exempted from tax and so on. Because the enterprises in the bonded area enjoy a lot of tax concessions on tariffs, the production cost is lower than that of the enterprises outside the bonded area, and they have a greater advantage in the competition of product prices.
Question 6: What is a bonded warehouse? Bonded warehouse is specialized in the storage of bonded goods approved by the Customs warehouse, also known as bonded warehouse, the Customs bonded warehouse and its stored goods management system collectively referred to as the bonded warehouse system.
Customs regulations, bonded warehouses are suitable for the storage of materials for processing, import processing re-export of materials, pieces; approved by the trade department consignment maintenance spare parts, foreign consignment, temporary storage of goods, re-export of goods; supply of fuel for international voyages, spare parts; duty-free goods and so on. Imported goods belonging to the nature of general trade are not allowed to be deposited in bonded warehouses, nor are they allowed to be processed in bonded warehouses, but they can be changed under the supervision of the Customs and Excise Department to change the packaging of the goods or to add brushing wheat code.
The storage period of goods stored in bonded warehouses is one year. If the goods are not imported or reshipped out of the country at the end of the period, the Customs will sell the goods for disposal.
Question 7: What is the meaning of the customs bonded system? Bonded area, is approved by the State Council, set up in China, under the supervision of the Customs specific areas. Between the bonded area and the non-bonded area, isolation facilities are set up. The Customs implements supervision of goods, means of transportation and personal belongings in and out of the bonded area in accordance with the law. Imported goods can be temporarily deposited in the bonded warehouse of the bonded zone without paying import duties, and then exported without paying export duties, but import duties must be paid when imported into the mainland Chinese market. Currently, China*** has established 15 bonded zones: Shanghai Waigaoqiao Free Trade Zone, Tianjin Port, Shenzhen Futian, Shenzhen Shatoujiao, Dalian, Guangzhou, Jiangsu Zhangjiagang, Qingdao, Ningbo, Fuzhou, Xiamen, Shantou, Haikou, Shenzhen Yantian Port and Zhuhai Bonded Zone. The Customs implements a declaration system combining a filing system and a customs declaration system for the inbound and outbound goods of enterprises in bonded zones, i.e., a filing system is implemented for inbound materials, re-exported goods, warehoused goods required for processing trade in bonded zones and outbound goods transported out of the bonded zones; a filing system is also implemented for the inbound and outbound goods between bonded zones and non-bonded zones, and for the enterprises in the zones to import a reasonable amount of machinery and equipment for their own use, management equipment, office supplies as well as a reasonable amount of goods required for their staff's own use. Dutiable commodities required by staff for self-use in reasonable quantities, a customs declaration system will be implemented. ◆ Supervision of Goods in Bonded Zones According to the Customs regulations, goods in bonded zones can be transferred and assigned between enterprises in the zones, and both parties shall file with the Customs on the matters of transfer and assignment; re-exported goods in bonded zones can be subjected to simple processing, such as grading, selecting, refreshing the signs, and changing the forms of packaging, etc., in the warehouses in the zones or in other places in the zones. ◆ Customs declaration of goods imported into the bonded zone General goods can be imported into the bonded zone in two ways, one is directly from abroad, and the other is from non-bonded zones. Goods imported into the bonded area from non-bonded areas shall be handled as exported goods; for machines, equipments, infrastructural materials and articles imported into the bonded area from non-bonded areas for the use of the area, the user shall provide the customs with the list of the goods or articles, which shall be released after inspection by the customs. If the goods or articles are imported, the import tariff, value-added tax and consumption tax already paid shall not be refunded. ◆ Customs declaration of goods shipped out of the bonded zone Goods entering the non-bonded zone from the bonded zone shall be handled as imported goods, which shall be supervised by the Customs in accordance with the state regulations on import and export management. If the goods in the bonded area need to be imported or exported from the ports of the bonded area, or if the goods in the bonded area are to be transported to another bonded area, a written application should be submitted to the Customs in advance, and after approval by the Customs, it shall be handled in accordance with the Customs transit and transportation and related regulations. ◆ Management of Import and Export of Goods by Manufacturing Enterprises in Bonded Areas For the import and export of goods by manufacturing enterprises in bonded areas, the Customs implements the following regulatory norms: - Manufacturing enterprises in bonded areas shall set up separate specialized books of accounts on the importation, storage, export sales, etc. of their products and materials and parts for the Customs to verify. -The materials and parts imported by the production enterprises shall be processed and sold abroad within one year from the date of importation, and may be extended to the Customs for one year if it exceeds one year. -Production enterprises imported machinery and equipment and materials, parts, due to production and processing needs, can be transferred to each other in the bonded area, trading, borrowing, but must be filed with the Customs within 30 days. Production enterprises imported materials, pieces, such as the need to transport to a non-bonded area commissioned the processing of finished products for export, shall apply to the Customs for registration and record in advance, approved by the Customs before proceeding. Processed products out of the zone should be commissioned within 30 days after the completion of the implementation of the contract for processing, to the Customs for write-off procedures, and the product and the remaining materials, pieces, according to the specified period back to the bonded area. Non-bonded materials, parts, transported into the bonded area for processing, as from the non-bonded area into the bonded area of export goods for customs procedures. If there is a need to use and consume imported materials and parts, they should be approved by the Customs in advance and go through import tax procedures. ◆ Supervision of Processing Trade Goods in Bonded Areas - Imported materials and parts required by processing enterprises in the bonded area shall be submitted to the Customs for filing procedures for entering and leaving the bonded area. -Processing enterprises in the bonded area shall go through the formalities with the Customs when the finished products processed by them and their edge remnants generated in the course of processing are shipped outside the bonded area, and shall be exempted from export duties, except as otherwise provided by laws and administrative regulations. If a processing enterprise in the zone transports to a non-bonded zone the manufactured products, secondary products or marginal residues generated in the course of processing in the zone, it shall apply to the Customs for import and export declaration formalities and pay taxes in accordance with the law. If all the manufactured products processed by the processing enterprises in the zone with materials and parts imported from abroad are sold to non-bonded zones, the Customs shall levy taxes on the basis of imported manufactured products. When the manufactured products containing foreign materials and parts are sold to non-bonded zones, the Customs shall levy taxes on the manufactured products in accordance with the foreign materials and parts contained therein, and the Customs shall declare inaccurately the names, quantities and values of the foreign materials and parts contained therein. ...... >>
Question 8: What is the difference between bonded and non-bonded? Bonded system, by the state in the port or airport near the establishment of bonded areas, bonded warehouses or bonded factories, foreign goods shipped into these bonded areas are not considered imports, do not pay import taxes; bonded area is the implementation of customs supervision within the customs outside the management of a specific area, bonded area of the goods can be transferred in the area of transfer of enterprises between the transfer of goods to another country (place) is completely free to export, to enter the domestic market according to the import of tariffs and VAT. The goods in the bonded zone can be transferred between enterprises in the zone. Mainland goods entering the bonded zone are managed according to normal export management, and re-exported goods and goods warehoused in the bonded zone are managed according to bonded goods.
A free trade zone is a customs-protected, trade-restriction-free, tariff-exempt area within a country's borders. It is a form of the highest degree of openness in the world's economic free zones, and its basic features can be summarized as: "national behavior, internal and external customs clearance, outstanding functions, and a high degree of freedom". The free trade zone is a breakthrough in tariffs, import and export licenses and quotas and the application of special customs management of the area, in fact, is to take the free port policy of tariff isolation zone.
Domestic bonded area to be with the international "convergence" Foreign special development zones and economic zones have a variety of names: bonded warehouse zone, free zone, foreign trade zone, export processing zone, free trade zone and free port area, but there is the name of the bonded area. Bonded zone is China's own creation with Chinese characteristics of the term. Generally used Free TradeZone, abbreviated as FTZ to express, translated back into Chinese as "Free Trade Zone". Some people also use Bonded Zone to translate it directly. But no matter with what foreign name, usually refers to the national border, outside the customs ad hoc and international export processing zones and free trade zones similar to the open area. In the free trade zone tariffs are free, and people, goods and funds outside the national border are free to enter and exit the free trade zone. However, the products of non-free trade zones are regarded as exports when they enter the free trade zones, and the products of free trade zones are regarded as imports when they enter the non-free trade zones. The bonded zone is fully closed and segregated management, and set up perfect segregation facilities. But as Jack North said, "China's bonded zones are not free trade zones in the full sense of the word. Trading enterprises that invest and register in the zones do not have the right to export and cannot register with Customs. Trade enterprises purchasing goods from abroad therefore have the problem of multiple agents, which increases the transaction costs of enterprises in the zone. Many foreign trade enterprises in bonded zones are in trouble because this problem has not been well solved." He further pointed out that although all China's bonded zones have taken some measures, they have achieved little. The complicated and difficult to operate export tax rebate procedures are not conducive to export processing enterprises to purchase domestic raw materials, so that the original purpose of the establishment of the bonded zone - to expand exports can not be well realized, the current Chinese economy *** role is also very limited. Internationally, the regional characteristics of free trade zones are recognized as "inside the customs territory", that is, "refers to a part of the territory of a country, in this part of the territory of any goods imported in terms of import duties and other taxes, is considered outside the customs territory, and exempt from the implementation of the customary customs supervision system. " (Kyoto Convention, F.1. Annex on Free Zones) However, China's bonded zones have been largely treated as "within customs" zones. For example, enterprises in the zones are not allowed to open foreign exchange accounts outside the zones; foreign-funded enterprises in the zones are not allowed to set up branches outside the zones; more and more departments are interfering with the bonded zones, and the management of the zones is becoming more and more stringent, ignoring the fact that the bonded zones are the advanced experimental zones for reform and opening up, and applying in a simplistic manner the management methods applicable to non-bonded zones. Especially since September 1998, China's State Administration of Foreign Exchange (SAFE) has made substantial adjustments to the foreign exchange management policies of bonded zones, resulting in difficulties for enterprises in bonded zones in the payment of foreign exchange for imports and the settlement of foreign exchange for exports, affecting the normal business operations in bonded zones.Gabriela Armstrong, in her examination of the management of China's fifteen bonded zones and her contact with some of the officials of various bonded zones, pointed out, in particular, that China's current use of goods supervision inbound and outbound management and inbound and outbound zone management has the problem of double management, and two inspections affect the efficiency of customs clearance. Compared with foreign free trade zones, China's 15 free trade zones have not only the necessary administrative authorities, but also numerous organizations that have nothing to do with the business of the free trade zones. Moreover, due to sectoral interests, the administrative authorities of the free trade zones are not "autonomous" on some issues within the zones and have to take orders from departments outside the zones. This is contrary to the principle of "small ***" under the free trade system, and even more different from the international practice of bonded zones. The world to do a good job of free trade zones, most of the ports and ports together, generally the implementation of the integrated management of the port area, to the port as a carrier. Because the bonded ...... >>
Question 9: What is the definition of bonded? Bonded Bǎo shuì (protective tariff; protective trade) refers to the approval by the Customs and Excise Department, the imported goods are not taxed temporarily, but to take the retention of taxation to be supervised.
Bonded goods: bonded goods is the import of goods can not be sure whether the goods must be consumed in the country, by the Customs and Excise Department temporarily do not handle the tax formalities, to be the final consumption of the goods in the country or reshipped out of the country, and then its tax or duty-free, for the tax clearance procedures. Such as temporary imported goods, processing trade imports.
When bonded goods are imported, a customs supervision handling fee is levied in accordance with the CIF price finalized by the Customs. According to Customs regulations, units operating bonded business should meet the requirements of Customs supervision, be approved by Customs and go through registration procedures.
Duty-reduced and duty-free goods refer to the goods that are allowed to be reduced or exempted from customs duties (including import link value tax) when imported in accordance with the Customs Law, the Regulations on Import and Export Tariffs and other relevant regulations.
The materials under the processing trade contract that are allowed to be filed by the Customs are fully bonded.
The materials under the processing trade contract that are not allowed to be recorded by the Customs, as well as the materials for test runs and unlisted expendable materials, etc., are not bonded and will be taxed in accordance with the general import rules when imported.
The bonded system is an internationally recognized customs system. It refers to the goods imported by customs-approved enterprises in the territory, under customs supervision in the territory of the designated place of storage, processing, assembly, and suspend the payment of various import taxes and fees of a customs supervision business system. The above goods are called bonded goods.