The function of bonded area is defined as "bonded warehousing, export processing and entrepot trade". Bonded area has the functions of import and export processing, international trade and bonded goods display. Enjoy the policy of "free license, tax exemption and bonded" and implement the operation mode of "domestic customs clearance". It is one of the economic regions with the highest degree of opening to the outside world, the most convenient operation mechanism and the most favorable policies in China.

Bonded area can facilitate entrepot trade and increase the income of related expenses. Goods brought into the bonded area can be stored, modified, classified, mixed, exhibited and manufactured, but they must be within the scope of customs supervision.

Foreign goods stored in the bonded area can enter and exit freely, without paying import duties, only paying storage fees and a small amount of fees, but if they want to enter the customs territory, they need to pay customs duties. Free trade zones in different countries have different time regulations. If the overdue goods have not gone through the relevant formalities, the customs has the right to auction them. After the auction, after deducting relevant expenses, the balance will be returned to the owner.

Meaning:

1, which has the significance of promoting economic development.

2. It can give full play to the local location advantages and policy advantages, and make it a bridge between the international and domestic markets.

3. It can also promote the development of logistics industry, promote the growth of import and export trade, and improve the level of China's opening to the outside world.

Relevant policies

1, management and taxation

According to the current relevant policies, the customs implements closed management of the bonded area, and foreign goods enter the bonded area to implement bonded management; Goods entering the bonded area from other parts of China are deemed to have left the country;

At the same time, foreign trade, foreign exchange management and other departments also implement relatively preferential policies for the bonded area compared with those outside the zone. At the same time, the bonded area has the functions of import and export processing, international trade, bonded warehouse goods display and so on. , enjoy the policy of "free license, tax exemption and bonded" and implement the operation mode of "domestic customs clearance".

2. Approval and management

According to the laws and regulations on industrial and commercial registration, the administrative department for industry and commerce is responsible for the registration of the business scope of enterprises. However, for the determination of the business scope that needs pre-licensing approval, the applicant needs to approve and declare the business content first, and then register with the industry and commerce. If the business scope of enterprises in the bonded area involves pre-approval projects, it must be reported to the relevant departments for permission before implementation.

Clearly, it is not an administrative license for enterprises in the bonded area to register with the customs. And the filing is after the business license is completed.

If the business scope of an enterprise in the bonded area involves domestic trade and does not involve licensed trade items, it may be included in the business scope of the enterprise business license without any examination and approval.

However, in practice, many industrial and commercial departments in bonded areas do not confirm such business licenses. The reason is the particularity of bonded area management, and the non-bonded area business will not be conducive to the supervision of bonded business by customs and relevant departments.