According to the policies and regulations of the areas under special customs supervision, the guide to projects suitable for entering the areas (documentNo. [20 12] 196) classifies the enterprises suitable for development in the areas according to the tax policies and the direction of goods, as shown in the following figure:

(1) Bonded processing enterprises

1. All finished products are exported: all raw materials are imported, all raw materials are purchased internally, and raw materials are purchased inside and outside.

2. All finished products are sold domestically: all raw materials are imported, and raw materials are purchased inside and outside.

3. Internal and external sales mode of finished products: diverse sources of raw materials.

4. Domestic sales carry-over mode of finished products: transformation of bonded nodes.

(2) Bonded logistics enterprises

1. export LCL type: all goods are from overseas or domestic, stored in the area, and all are exported overseas after unpacking and LCL.

2. Import distribution type: all goods come from overseas or domestic, stored locally, disassembled and assembled, and then distributed to domestic.

3. Simple processing type: The goods come from overseas or domestic, and are exported or imported to China after simple processing such as brushing, sorting, repackaging and repackaging.

4. Domestic transformation: All the goods come from China, and after being stored locally, they are all imported to China.

5. Integrated logistics: Goods come from overseas or domestic, stored in the area, or disassembled and assembled, or after simple processing such as brushing, sorting, repackaging and repackaging, they are exported or imported into China, or transferred to other special customs supervision areas and bonded supervision places.

(3) Bonded service enterprises

1.R&D, inspection and maintenance type: enterprises conduct R&D, inspection and after-sales maintenance on export products in the region.

2. Bonded exhibition type: enterprises carry out exhibition activities of imported goods in special places outside areas under special customs supervision or areas approved by the customs.

3. Service outsourcing: Enterprises carry out information technology outsourcing services (ITO), business process outsourcing services (BPO), outsourced equipment maintenance and other services in special customs supervision areas.

4. Other services: With the approval of the General Administration of Customs, enterprises in the region can carry out pilot projects of new bonded services such as bonded futures delivery and financial leasing under the premise of clear national policies.