Bonded warehouse 1. The concept of bonded warehouse bonded warehouse is the most widely used form of bonded system, which refers to the warehouse established with the approval of the customs for storing bonded goods and other goods that have not yet completed customs formalities. For example: Longkou Port public bonded oil depot and bonded yard, Jiangmen Rixin Riying public bonded warehouse. [Edit this paragraph] 2. Types of bonded warehouses (1) Bonded warehouses can be divided into public bonded warehouses and self-use bonded warehouses according to different users. The public bonded warehouse is operated by an independent enterprise as a legal person in China, mainly engaged in warehousing business and providing bonded warehousing services to the society. The self-use bonded warehouse is operated by a specific independent enterprise legal person in China, and only stores bonded goods for self-use. (2) A bonded warehouse dedicated to storing goods for a specific purpose or category is called a dedicated bonded warehouse. Special bonded warehouses include liquid dangerous goods bonded warehouses, raw materials bonded warehouses, consignment maintenance bonded warehouses and other special bonded warehouses. Bonded warehouse for liquid dangerous goods refers to a bonded warehouse that meets the national regulations on the storage of dangerous chemicals and provides bonded storage services for petroleum, refined oil or other bulk liquid dangerous chemicals. Raw material bonded warehouse refers to the bonded warehouse where processing trade enterprises store raw materials, equipment and spare parts imported for processing re-export products, and the bonded goods stored are limited to the supply of this enterprise. Consignment maintenance bonded warehouse refers to a bonded warehouse that specially stores consignment spare parts imported for maintenance of foreign products. [Edit this paragraph] III. The categories and scope of goods in bonded warehouses may be stored in bonded warehouses with the approval of the customs: (1) goods imported for processing trade; (2) Transit goods; (three) the supply of oil, materials and spare parts for the maintenance of ships and aircraft in international navigation; (four) the import and maintenance of parts and components of foreign products; (5) Temporary storage of goods by foreign investors; (6) General trade goods that have not gone through customs formalities; (seven) other goods approved by the customs without customs formalities. Bonded warehouses shall carry out bonded warehousing business in accordance with the scope and types of goods approved by the customs. Bonded warehouses shall not store goods prohibited by the state, goods restricted by the state that affect public safety, public health or health, public morality or order, and other goods that shall not be stored in bonded warehouses. [Edit this paragraph] 4. The area of bonded warehouse is 1, and the minimum area of public bonded warehouse is 2000 square meters; 2. The minimum volume of bonded warehouse for liquid dangerous goods is 5000 cubic meters; 3. The minimum area of bonded warehouse for consignment maintenance is 2,000 square meters; [Edit this paragraph] V. Management of goods stored in bonded warehouses The following documents are quoted from the OrderNo. General Administration of Customs 105: Article 21 When goods in bonded warehouses are put into storage, the consignor or his agent shall go through the formalities of declaration and storage with the relevant documents, and the customs shall review the variety, quantity and amount of goods declared for storage according to the approved scope and types of goods stored in bonded warehouses, and check and register the goods put into storage. Where the entry port of the warehousing goods is not in the bonded warehouse, it shall be approved by the customs, and the relevant formalities shall be handled in accordance with the provisions of customs transit or at the port customs. Article 22 Goods in bonded warehouses may be packaged, classified, marked, disassembled and assembled, etc., but no substantive processing is allowed. Without the consent of the customs, the goods in the bonded warehouse shall not be sold, transferred, mortgaged, pledged, retained, used for other purposes or otherwise disposed of. Article 23 The following bonded warehouse goods shall be exempted from customs duties and import link taxes when they leave the warehouse according to law: (1) spare parts used for free maintenance of foreign products during the warranty period and conforming to the relevant provisions on free compensation for goods; Free compensation for goods, that is, if the imported goods are found to be damaged, short or of poor quality after duty-free, foreign carriers, shippers or insurance companies will compensate or replace similar goods free of charge, which can be exempted from tax. However, if the original imported goods with damage or quality problems are not returned to foreign countries, the imported goods without cost compensation shall be taxed according to regulations. According to the original regulations of the customs, the goods imported and exported free of charge must provide the customs with the inspection certificate issued by the commodity inspection authorities that the original imported and exported goods are damaged, short, inferior in quality or substandard in specifications. (a) the original declaration form for import and export goods; (2) Import submission: the export declaration form of the original imported goods returned to China or the certificate of abandonment of the original imported goods handed over to the customs; Export submission: the import declaration form of the original export goods returned to China; (three) the original tax payment book or tax exemption certificate for import and export goods; (4) Claims agreement signed by the buyer and the seller. (2) Oils and materials used by ships and aircraft engaged in international navigation; (3) Other goods exempted from tax as stipulated by the state. Article 24 The storage period of goods in bonded warehouses is 1 year. If there are justified reasons, it may be extended with the consent of the customs; Except in special circumstances, the extension shall not exceed 1 year. Article 25 With the approval of the customs, bonded warehouse goods under the following circumstances may go through the formalities of leaving the warehouse, and the customs shall manage and inspect and release them according to the corresponding regulations: (1) those shipped abroad; (2) Shipped to the domestic bonded zone, export processing zone or transferred to other bonded warehouses to continue bonded supervision; (3) Import by way of processing trade; (4) Transferred to the domestic market for sale; (5) Other circumstances stipulated by the customs. Article 26 Where the goods in bonded warehouses leave the warehouse and are transported to other places in China, the agent of the consignee or consignor shall fill in the import declaration form and declare to the customs with the relevant documents such as the warehouse-out documents. The bonded warehouse shall go through the formalities of leaving the warehouse with the customs declaration form issued by the customs and deliver the goods. Where goods from bonded warehouses leave the warehouse in different places, they can be declared in the bonded warehouse responsible for customs declaration, or they can go through customs formalities in accordance with customs regulations. If the goods leaving the bonded warehouse are in small batches and frequent batches, they can go through customs declaration formalities in a centralized way with the approval of the customs. Article 27 Where the goods in bonded warehouses are transported overseas, the consignor or his agent shall fill in the export declaration form and declare to the customs with the relevant documents such as the warehouse-out documents. The bonded warehouse shall go through the formalities of leaving the warehouse with the customs declaration form issued by the customs and deliver the goods. If the exit port of the outbound goods is not under the supervision of the bonded warehouse, with the approval of the customs, the relevant customs formalities can be handled at the port or in accordance with the customs regulations. [Edit this paragraph] VI. The role of bonded warehouses With the continuous development of international trade and the diversification of foreign trade methods, the import and export freight volume of countries around the world has increased rapidly. For example, importing raw materials, auxiliary materials and other goods with flexible trade methods, processing and re-exporting, compensation trade, re-export trade and post-assembly futures trade, collecting tariffs when importing, and handling tax rebates when re-exporting are too cumbersome, which is not conducive to the development of foreign trade. How to facilitate import and export is conducive to invigorating foreign trade and making goods tax-free and under the effective supervision of the customs? Implementing the bonded warehouse system is the silver spoon to solve this problem. This kind of place, which is supervised and managed by the customs, specializes in storing import and export goods supervised by customs laws and regulations and approved by the customs to postpone the payment of customs duties, is generally called bonded warehouse. Bonded goods refer to goods that enter the country duty-free with the approval of the customs, and are stored, processed and assembled in China before being re-exported. If such goods are re-exported within the prescribed time limit, they shall be written off after approval by the customs; If the goods are sold domestically and enter the domestic market, it is necessary to provide the import license and relevant documents in advance, formally import the goods to the customs, and pay the customs duties before the goods can leave the warehouse. [Edit this paragraph] VII. Practical application of bonded warehouses Bonded warehouses are usually used in combination with export supervised warehouses. General bonded warehouses and export supervision warehouses are combined into one, which are collectively called "two warehouses", that is, one out and one in. Yibo logistics consulting professionals mentioned that bonded warehouses are mainly used for processing trade enterprises, which are very rich in the process of applying the concept of bonded. There are mainly five modes of bonded processing. One is the so-called "double-headed mode", that is, raw materials and finished products are processed abroad and at home; The second is the "two-head model", that is, raw materials and finished products are all in China, and of course processing is also in China, but the sources are all processing trading companies; The third is bonded domestic sales, the fourth is unsecured exports, and the fifth is entrusted processing. As for bonded warehouses, the scope of restrictions is very small. First of all, they are mainly used for import; Second, distribution and processing are not allowed in the warehouse; Third, the capacity of the warehouse is limited; Fourth, the coverage is relatively narrow. [Edit this paragraph] VIII. Significance of establishing bonded warehouse 1. It is conducive to promoting foreign trade. In the process of international trade, it takes a long time from inquiry, signing a contract and transporting goods. In order to shorten the trade cycle and reduce the impact of price fluctuations in the international market, the goods are first delivered to domestic ports and stored in bonded warehouses in advance so that the goods can be put into use as soon as possible. You can also store the goods in the bonded warehouse first, and then enter the market when the price is ripe. 2. It is beneficial to improve the use efficiency of imported raw materials. The use of bonded warehouses can unify and adjust the raw materials to be imported, improve the utilization rate of raw materials, reduce the import price and improve economic benefits. 3. It is conducive to the development of various trade modes, the development of export-oriented economy, the use of preferential conditions such as the suspension of customs duties in bonded warehouses, and the development of various trade modes such as processing with supplied materials; Conducive to expanding exports and increasing foreign exchange income; You can also use the price difference of price changes for entrepot trade. 4. It is conducive to strengthening customs supervision. With the flexibility and diversity of trade methods, the difficulty of customs tariff collection is also increasing. After the appearance of bonded warehouses, customs staff can cooperate with the strength of warehouse managers to manage them. The Customs mainly formulates various management systems, implements inspection, supervision and management of goods entering and leaving bonded warehouses, and implements key spot checks on processing industries to prevent domestic sales. Customs supervision has been strengthened and procedures have been simplified. 5. It is conducive to promoting the development of domestic economy. Enterprises engaged in foreign trade can make full use of bonded warehouses to carry out a series of related businesses such as customs declaration, loading and unloading, transportation, licensing processing, sorting, repair, transit, insurance and commodity maintenance. , so that the foreign trade warehouse will gradually develop into a comprehensive and multifunctional commodity circulation center, and at the same time promote the development of the country's foreign trade and promote the domestic economy to enter the international economic system, which is beneficial to the national economy. Warehouse management (1) General provisions 1. Warehouse is an important part of enterprise's material supply system, the link of enterprise's various material turnover reserves, and it also undertakes many business functions of material management. Its main tasks are to take good care of the stock materials, ensure accurate quantity and good quality, ensure safety, send and receive goods quickly, face production, provide thoughtful service, reduce costs and speed up capital turnover. 2. Make overall planning and reasonable layout according to the production needs and equipment conditions of the factory; Internally, we should strengthen the economic responsibility system, carry out scientific division of labor, and form a guarantee system for material management; In business, we should standardize the quality of work, apply modern management technology and ABC classification, and constantly improve the level of warehouse management. (ii) Receiving materials into the stock3. When the materials are put into storage, the keeper should personally handle the handover procedures with the consignor, check whether the name and quantity of the counted materials are consistent, and sign according to the requirements of the material handover book, recognizing that signing is the transfer of economic responsibility. 4. When materials are put into storage, they must first enter the area to be inspected, and must not enter the cargo hold without inspection, let alone put into use. 5. When the materials are accepted, the storekeeper shall accept them according to the name, model, quantity and size listed in the invoice, and the steel shall be color-marked. Each column of the receipt document should be clearly filled in and submitted to the finance department for bookkeeping together with the receipt document. 6. Unqualified products shall be piled up in isolation and shall not be put into use. If the work is sloppy and mixed with production, the keeper will be responsible for dereliction of duty. 7. Often inform the section chief to deal with the problems found in the acceptance. If the consignment goods are received but not arrived, or the goods have arrived but there is no invoice, they should report the inquiry to the agent until the suspense is eliminated. (3) Storage and custody of materials. In principle, warehouses should be planned and set up according to the nature, characteristics and uses of materials, and the division of labor should be considered according to the conditions of warehouses. The floor stacks with large throughput and the shelves with small turnover are all stored. The floor stacks are numbered according to the classification and specification order, and the shelves are numbered according to the classification number 4. 9. The principle of material stacking is: under the premise of reasonable, safe and reliable stacking, the material should be stacked 50-50. According to the characteristics of goods, it is necessary to look at the number, which is convenient to check, and it is civilized and neat. 10. The warehouse manager shall bear economic and legal responsibilities for the inventory, storage, materials, equipment, containers and tools to be inspected. So it is decided that everyone has his own responsibility, everything has its own owner, and everything is in charge. Such as loss, depreciation, scrap, inventory surplus, inventory deficit, etc. For warehouse materials, the storekeeper shall not adopt the disciplinary practice of "sending more if there are surplus and shortage, and deducting less if there are deficit". 1 1. For the stored materials, we should consider the storage location and common sense according to their natural attributes, strengthen the storage measures, meet the requirements of "ten noes", and ensure the storage responsibility of national property from loss. When stacking similar materials, FIFO should be considered to facilitate delivery and leave room for manoeuvre. 12. The stored materials shall not be lent out without the consent of the section chief. Assembly materials are not allowed to be broken and distributed, and special circumstances need to be approved by the section chief. 13. The warehouse should be strictly guarded, and non-warehouse personnel are prohibited from entering the warehouse without authorization. Fireworks are strictly prohibited in the warehouse, and open flame operation needs to be approved by the security department. Administrators should know how to use fire fighting equipment and necessary fire prevention knowledge. (4) Material distribution: 14. Material distribution is based on the principle of "pushing the old and storing the new, first in first out, supplying according to regulations and saving materials". When issuing materials, we should adhere to the principle of one plate at the bottom, two checks, three rounds and four reductions. The safekeeping party shall bear the economic responsibility for the loss of materials such as failure, mildew, less use of large materials, inferior use of superior materials and errors caused by coveting convenience and violating the principle of issuing materials. 15. The material name, specification, model, picking quantity, drawing number, part name or material use shall be filled in the picking list, which shall be signed by the accountant and the picker. The materials in the plan should have a material plan; The limited supply of materials shall conform to the limited supply system; Materials that need to be examined and approved according to regulations shall be signed by the approver. At the same time, the over-charged picker shall not distribute the materials without going through the formalities. 16. When allocating materials, the storekeeper shall review the unit price and total payment, and affix the receipt stamp of the Finance Department before issuing materials. If the price is found to be inconsistent or undercharged, it shall immediately notify the drawer to correct and deliver the goods. 17. Special application materials, except the quantity reserved by the planned buyer, all materials shall be collected by the applicant. The standing materials that can be folded separately are supplied separately in line with the principle of economy, and one-time distribution is not allowed. 18. The delivery must be delivered to the consignee and the receiving workshop, and it should be made clear in person to prevent mistakes. 19. The keeper shall keep all the issued documents properly and shall not lose them. (5) Other related matters. The bookkeeping should be legible, the monthly statement should not be overstocked, and the collection and monthly report should be timely. 2 1. Inventory gains and losses caused by poor negotiation and reasonable natural losses within the allowable range can be declared every month, so that the accounts, cards, goods and funds are consistent. 22. Creating five good warehouses is the direction of every keeper's efforts. Check the warehouses once a month to promote the development of creating five good warehouses. 23. When the keeper transfers his work, he must go through the handover procedures. Matters not covered in the handover and related documents shall be listed in triplicate, with information indicated, signed by both parties and witnessed by department leaders. Each party holds one copy and submits it to the Ministry for the record. In case of disputes afterwards, the original transferor shall still be responsible for compensation. For the losses caused by dereliction of duty, in addition to the original compensation, disciplinary action should be given. 24. Inventory profit and loss reflect the quality of the keeper's work, and strive to make no mistakes.