Two, domestic goods into the bonded area, only after the actual departure of goods can go through the formalities of tax refund. Generally speaking, domestic goods do not need to pay tax when they enter the bonded area, but enterprises can get tax refund from the state (some restricted products are subject to export tax according to laws, but they cannot get tax refund), but the tax refund can only be obtained after the goods actually leave the country. 1. Goods enter the bonded area from abroad 1. After the goods arrive at the port, the consignee or his agent shall go to the pre-entry point to handle the record list of imported goods, and fill in the pre-entry procedures in accordance with the Specification for Filling in Entry-Exit Record List (the stored goods are pre-entered into the warehouse). 2. Send the pre-entered data to the customs of the bonded area for declaration, and print the List of Imported Goods for Record after receiving the Receipt of Declaration Acceptance. 3. After the customs receives the order, if it meets the declaration conditions and the procedures are complete and effective, it will be released, and the relevant documents will be stamped with the release stamp or the inspection stamp, and the owner or his agent can go through the formalities of entering the bonded area. PS: (1) For the goods exempted from inspection, pick up the goods directly at the import port with the documents such as the bill of lading and customs declaration stamped with the customs clearance seal of the bonded area, and entrust the vehicles under special customs supervision to transport the goods into the bonded area with the Cargo Register of Vehicles Carrying Goods under Customs Supervision. (2) Goods that need to be inspected (including warehousing) in the bonded area shall be sealed by the customs, and the owner or his agent shall present the goods from the import port with the seal, and entrust special vehicles under customs supervision to transport the goods into the bonded area with the Vehicle Register for Loading Goods under Customs Supervision. If the inspection is normal, go through the formalities of entering the bonded area. 2. Goods are transported from the bonded area to overseas 1. The consignor or his agent shall go to the pre-entry point to handle the pre-entry formalities of the List of Entry-Exit Goods, and fill in the pre-entry in accordance with the Specification for Filling in Entry-Exit Record List. 2. Send the pre-entered data to the customs in the bonded area for declaration, and print out the list of goods records in the area after receiving the receipt of declaration acceptance. 3. After the customs receives the order, if it meets the declaration conditions and the procedures are complete and effective, it will be released, and the relevant documents will be stamped with the release stamp or the inspection stamp, and the owner or his agent can go through the formalities of loading and unloading the goods. PS: (1) For the goods exempted from inspection, the enterprise will take the goods out of the bonded area with the customs seal of the bonded area and the bill of lading for inspection and release, and go through the export release formalities at the port customs. (2) If the goods inspected by the customs are normal, the customs shall seal the goods and deliver them to the owner or his agent. Enterprises shall use special vehicles under customs supervision by virtue of the Vehicle Register for Loading Goods under Customs Supervision, and transport the goods to the port customs for release by virtue of seals. 3. Goods are exported from the domestic area to the bonded area 1. The consignor or his agent shall go through the formalities of customs declaration for export goods at the customs declaration port, and the customs declaration shall be filled in according to the Specification for Filling in Import and Export Goods Customs Declarations. 2. Send the pre-entered data to the customs in the bonded area for declaration, and print the customs declaration form of export goods after receiving the receipt of declaration acceptance. 3. The applicant shall go through the declaration formalities with the customs in the bonded area, and submit the following documents: People's Republic of China (PRC) export goods declaration form, contract, invoice, packing list, foreign exchange verification form, entry confirmation form, declaration power of attorney and other relevant certificates. 4. After the customs receives the order, if it meets the declaration conditions and the procedures are complete and effective, it will be released, and the relevant documents will be stamped with the release stamp or the inspection stamp, and the owner or his agent can transport the goods to the bonded area. PS: For the goods transported from the non-bonded area to the bonded area, the export declaration formalities shall be handled according to the general trade export goods. The tax refund for export goods of an enterprise can only be handled after all the goods shipped to the bonded area have actually left the country. 4. Goods are imported from the bonded area outside China (except bonded import in the processing trade manual) 1. The consignee or his agent shall go to the pre-entry point to handle the pre-entry formalities of the import goods declaration form, and fill in the pre-entry in accordance with the Specification for Filling in Import and Export Goods Declaration Form. 2. Send the pre-entered data to the customs of the bonded area for declaration, and print the declaration form of imported goods after receiving the receipt of declaration acceptance. 3. The applicant shall go through the customs declaration formalities in the bonded area, and submit the following documents: People's Republic of China (PRC) import goods declaration form, contract, invoice, packing list, out-of-area (warehouse) bill of lading, declaration power of attorney and other relevant certificates. 4. After the customs receives the order, if the examination procedures are complete and effective, the customs will issue a payment form for import duties and link taxes, and the consignee or his agent will pay the import tax at the bank with the payment form, and the bank will stamp the payment form to confirm the tax receipt. 5. The consignee or his agent will hand in the payment form to the customs, and the customs will stamp the release stamp on the bill of lading after receiving the import tax, so that the consignee or his agent can pick up the goods in the bonded warehouse with the bill of lading.