1. What is bonded?

Bonded means that goods imported by domestic enterprises approved by the customs are stored, processed and assembled in designated places within the country under customs supervision. A customs supervision business that suspends payment of various import taxes and fees. Bonded logistics specifically refers to warehousing, distribution, transportation, circulation processing, loading and unloading, and logistics within the customs supervision area, including bonded areas, bonded warehouses, customs supervision warehouses, etc. Information, program design and other related businesses, enterprises enjoy the "domestic and foreign customs" system implemented by the customs and other special policies in taxation, foreign exchange, and customs clearance.

Second, a brief analysis of the main functions of bonded logistics

Simply put, bonded warehouses have three major functions:

Bonded warehousing: the process of goods entering the bonded warehouse and storage During this period, the customs will not collect import taxes;

Simple processing: Goods can be packaged, classified, marked, disassembled, assembled and other circulation processing in the bonded warehouse;

Re-export trade: Imported goods can be stored in the bonded area for simple processing and then re-exported to other destination countries and regions;

Companies of different natures can use the bonded warehouse function to expand their business and speed up the return of funds. Extended, it can be summarized as:

A Bonded Warehousing

Domestic and foreign goods are shipped to bonded warehouses and stored in bonded form, exempt from paying tariffs, saving a lot of taxes and increasing capital flow. sex.

B Manual Verification

Processing trade enterprises can use bonded warehouses and write-off manuals to achieve factory transfer across customs areas, export to domestic sales, etc.

C Simple processing

Goods in bonded warehouses can be processed for circulation, labelling, repackaging, laminating, etc.

D Export LCL

Collect raw materials, semi-finished products, finished products, etc. purchased from mainland China and foreign suppliers into bonded warehouses for storage, and then combine them into different containers according to the sales contract Exported from Guangzhou to all over the world.

E Import Distribution

Goods imported from all over the world (including goods transferred to bonded warehouses domestically) can be temporarily stored in bonded warehouses for sorting, simple processing, and disassembly. After packing the boxes, batch delivery is carried out according to the needs of domestic buyers to reduce the consignee's huge import tax pressure and warehousing burden.

F International Transfer

Make full use of preferential policies such as exemption from import and export licenses, exemption from tariffs and import value-added tax in the bonded area, and take advantage of regional differences and time differences between domestic and foreign markets , price difference and exchange rate difference, the international transportation, circulation, processing, marking, labeling, repackaging, lamination, etc. of goods are realized in the bonded warehouse, and finally transported to the destination country.

G Display Services

Foreign bulk commodities such as equipment and raw materials can be stored in bonded area warehouses, bonded, and displayed year-round. After the display, it can be transported directly back to the original location. Avoid high tariffs and cumbersome customs clearance procedures.

H Inspection and Maintenance Service

Goods shipped abroad must be returned to the factory for inspection or repair due to quality or packaging issues. The bonded function can be used to directly return the goods to the bonded warehouse, simplifying the customs declaration procedures and eliminating the need to pay import taxes. After the repair is completed, the goods can be directly re-exported.

(2) Case analysis

1) Processing enterprises, transferring factories across customs areas.

Dongguan Company A and Guangzhou Company B are both foreign-invested enterprises, and the finished products produced by Company A are materials and parts from Company B. The procedures for transferring factories across customs areas are cumbersome, and what should I do if the customs declaration information of both parties does not match?

The previous practice was that after Company A exported by land to Hong Kong, Company B from Mainland China imported the goods. Now, as long as we use the bonded warehouse, everything becomes simple: Company A handles the export customs transit from Dongguan to Guangzhou Bonded Zone, and delivers the goods to the bonded warehouse, which is regarded as departure. Then use the import declaration form of Company B to handle the import procedures of the goods. The transportation of the goods is completed by domestic customs supervision vehicles, saving money and worry.

* Similarly, bonded areas can also be used to simplify operating procedures when transferring factories across provinces.

2) International Procurement Center

A multinational company has dozens of raw material suppliers all over China, and its domestic factory is located in Panyu, so it chose the Guangzhou Free Trade Zone as its Distribution centers in the Asia Pacific region. Every day, domestic vehicles are used to transport goods from suppliers from various places through customs

or directly for export and delivery to the bonded area for storage, while goods from overseas suppliers are delivered to the bonded area by sea. All goods are sorted and repackaged here according to the needs of factories around the world, and then loaded into containers and delivered to Huangpu for delivery to all parts of the world.

3) Goods distribution managed by VMI

A Japanese company has set up an office in Guangzhou and has multiple suppliers throughout the Pearl River Delta region. In order to meet the needs of production management, it distributes products in large quantities After entering the bonded area, the goods will be delivered regularly and quantitatively from the warehouse in the bonded area according to the customer's needs.

4) Reduce logistics costs and improve efficiency

In order to expand the market in South China, an Italian company set up an office in Guangzhou. Entering large quantities of goods into the bonded area, and then picking up the goods from the bonded area warehouse according to customer needs, greatly improves the speed and efficiency of sales and transactions, saves a lot of logistics costs, and improves customer credibility.

5) Export processing enterprises convert exports to domestic sales

Suppliers export to the bonded area through the manual, manufacturers import from the bonded area through the manual, and the import and export enterprises complete the manual verification, and everyone is happy.

6) Simple processing and assembly of domestic products

A large computer sales company in the United States purchases computer components such as computer cases, monitors, and keyboards from six different processing factories in Guangzhou and Dongguan, and then Assembled and packaged as a complete machine for sale in the United States. Since the above six factories are all processing enterprises and the products they produce are subject to customs supervision, they cannot complete the assembly process in domestic non-customs supervision areas. At this time, the bonded function can be used to transport the goods from the six factories to the bonded area. Cheap labor can completely assemble and package the products, and solve the problem of export manual verification for processing enterprises. Then the complete machine is exported to the United States, which greatly reduces the cost.

7) Simple assembly of domestic products and foreign products

A company needs to combine domestic chargers and Hong Kong batteries into a gift package and sell it to Europe: its domestic factory To handle export declaration, the charger is delivered to the bonded area, and the battery from Hong Kong is registered for entry (tax-free). Domestic workers package the two items together in the bonded area as required, then load them into containers and drag them to the Hong Kong dock to board the ship.

* Similarly, foreign products can also be brought together in a bonded area, undergo simple processing, and then be imported or re-exported to a third country.

8) Effectively extend the contract manual period (waiting for the shipping date)

The contract manual of a factory in Panyu is about to expire, and the customs requires that the factory's products must be exported within a time limit before they can be written off. However, the scheduled shipping date for this batch of finished products did not arrive, so they transferred the exported goods to the Guangzhou Free Trade Zone for temporary storage in warehouses. In this way, the goods were deemed to have left the country, and the manufacturer's contract write-off problem was easily solved. When the shipping date arrives, the goods will be shipped from the bonded area to the terminal for export.

9) Effectively extend the contract manual period (waiting for business opportunities)

A factory in Guangzhou is a processing enterprise with imported materials. The finished products must be exported and written off before the manual expires, but often This is not a period when the price of this kind of goods is high in the international futures market, or the buyer who has been contacted in advance cancels the order temporarily. Therefore, the factory uses the Guangzhou

Free Trade Zone as a finished product collection base. The produced products are temporarily stored in the Guangzhou bonded warehouse. When there is favorable demand from around the world, the empty containers will be picked up from the dock and loaded into the bonded zone warehouse. , very flexible and convenient.

* Similarly, domestic manufacturers can also predict the domestic market, first purchase goods from abroad and temporarily store them in bonded warehouses without paying taxes, and then import them when the domestic market is strong, achieving the benefit of buying low and buying high .

10) The import approval document (license) has not been completed

Domestic enterprises have imported a batch of machinery and equipment. Due to some reasons, the approval document has not been completed, but the rent-free period for terminal containers is limited. , considering the cost, the goods are first placed in the bonded area, and then imported to designated domestic manufacturers after the approval documents are obtained.