I. 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 to store bonded goods and other goods that have not 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 Warehouse The following documents are quoted from the OrderNo. General Administration of Customs 105: Article 21 When goods are put into storage in bonded warehouses, the consignor or his agent shall go through the formalities of customs declaration and warehousing with relevant documents, and the customs shall check the variety, quantity and amount of goods declared for warehousing according to the approved scope and types of goods stored in bonded warehouses, and check and register the goods put into storage. If the entry port of the warehousing goods is not in the bonded warehouse, the relevant formalities shall be handled in accordance with the provisions of the customs transit or port customs with the approval of the 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, the goods in bonded warehouses under the following circumstances may go through the formalities of leaving the warehouse, which shall be managed and released by the customs in accordance with the corresponding regulations: (1) The goods are 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 If the goods in bonded warehouses are transported to other places in China after leaving the warehouse, the consignee or consignor's agent shall fill in the import declaration form and declare to the customs with the warehouse-out documents and other relevant documents. The bonded warehouse shall go through the formalities of leaving the warehouse with the customs declaration form issued by the customs and ship the goods. Where the goods in bonded warehouses leave the warehouse from different places, they may be declared by the competent customs in the bonded warehouses or 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 centralized customs declaration procedures with the approval of the customs. Article 27 If the goods in bonded warehouses are shipped abroad after leaving the warehouse, the consignor or his agent shall fill in the export declaration form and declare to the customs with the warehouse-out documents and other relevant documents. The bonded warehouse shall go through the formalities of leaving the warehouse with the customs declaration form issued by the customs and ship 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 formalities can be handled at the port customs 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 have been approved by the customs and entered the country without going through the formalities of tax payment, 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 domestic sales enter the domestic market, it is necessary to provide import licenses and relevant documents in advance, and the goods can only be delivered out of the warehouse after going through import formalities with the customs and paying customs duties. [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. Bonded logistics refers to warehousing, distribution, transportation, distribution and processing, loading and unloading, logistics information, scheme design and other related businesses within the customs supervision area, including bonded areas, bonded warehouses and customs supervision warehouses. Enterprises enjoy special policies such as "domestic customs clearance" system in taxation, foreign exchange and customs clearance. Analysis on the main functions of bonded logistics. To put it simply, the bonded area has three functions: bonded warehousing: goods are not subject to import duties, approval and quota restrictions during entering the bonded warehouse and storage; Simple processing: goods can be packaged, sorted, labeled, replaced, disassembled and assembled in bonded warehouses; Re-export trade: imported goods can be stored in the bonded area and exported to other destination countries and regions after simple processing; Enterprises of different natures can use the function of bonded warehouses to expand their business and speed up the withdrawal of funds. To extend it, it can be summarized as: a bonded warehouse: the goods at home and abroad are transported to the bonded warehouse and stored in bonded form, which avoids paying customs duties, saves a lot of taxes and increases the liquidity of funds. Write-off Manual B Processing trade enterprises can export to the bonded area, write off the manual, and realize the transfer of factories across customs areas, and export to domestic sales. C goods that are simply processed in bonded warehouses can be labeled and packaged when they are distributed and processed. D Export LCL concentrates raw materials, semi-finished products and finished products purchased by mainland and foreign suppliers in bonded warehouses for storage, and then combines them into different containers according to sales contracts and then transports them from Hong Kong or Yantian Port to all parts of the world. E import distribution goods imported from all over the world (including goods transferred from China to bonded warehouses) can be temporarily stored, sorted, simply processed and unpacked in bonded warehouses according to the needs of domestic buyers, and delivered in batches, thus reducing the import tax pressure and warehousing burden of the consignee. F International entrepot trade makes full use of preferential policies such as free import and export license, duty-free and import value-added tax in bonded areas, and makes use of regional differences, time difference, price difference and exchange rate difference between domestic and foreign markets to realize international transshipment of goods in bonded warehouses, such as distribution, processing, labeling, repackaging and pasting. And finally transport them to the destination country. G display and service foreign commodities, such as equipment and raw materials, can be stored in bonded warehouses and can be displayed all year round. After the exhibition, it can be transported directly to the original place. Avoid high tariffs and cumbersome customs declaration procedures. H. Inspection and maintenance services Due to unqualified quality or packaging, goods sent abroad must be returned to the factory for inspection or maintenance. You can use the function of the bonded area to directly return the goods to the bonded warehouse, simplify the customs declaration procedures, and re-export them directly after the maintenance is completed without paying import duties.