Import bonded warehouses, export supervised warehouses and bonded logistics centers (divided into type A and type B) belong to bonded supervision places.
The special customs supervision area was established in People's Republic of China (PRC) with the approval of the State Council, and its basic function is bonded. The tax policy of goods import and export is regarded as "domestic customs clearance", and the customs implements closed supervision.
The characteristics of the special customs supervision area are: (1) it needs to be approved by the State Council and included in the category of national development zones, and at the same time it enjoys the preferential policies given by the countries in the area to the development zones; Closed purse seine management is adopted, and the acceptance standards of special customs supervision areas and supervision facilities are strict, all of which have the characteristics of first-line and second-line customs clearance; All have the function of bonded, that is, the bonded policy is implemented for goods in the region.
legal ground
Measures for the administration of foreign exchange in areas under special customs supervision
Article 2 The areas under special customs supervision as mentioned in these Measures (hereinafter referred to as areas) include bonded areas, export processing zones, bonded logistics parks, cross-border industrial zones, bonded port areas, comprehensive bonded areas and other special areas under closed customs supervision. Article 5. Transactions under domestic and foreign trade in goods can be denominated and settled in RMB or foreign currency. Transactions under trade in services shall be priced and settled in RMB. Transactions between institutions in the region can be denominated and settled in RMB or foreign currency; Fees charged by administrative agencies in the area shall be denominated and settled in RMB. Article 7 The receipt and payment of funds between institutions in the region and overseas shall be reported in accordance with the provisions. For the receipt and payment of funds within and outside the region and between institutions within the region, institutions within and outside the region shall fill in domestic receipt and payment vouchers as required. Article 6 When an institution in the region adopts a trading method that does not correspond to the flow of goods and capital, the foreign exchange receipts and payments shall have a true and legal trading basis. Banks shall, in accordance with the provisions, conduct a reasonable review of the authenticity of transaction documents and their consistency with foreign exchange receipts and payments.