The difference between customs declaration within the bonded area and customs declaration outside the bonded area is as follows:

Management and taxation:

According to current relevant policies, the customs implements closed management of the bonded area. Goods entering the bonded area are subject to bonded management; goods from other areas within the country entering the bonded area are deemed to have left the country;

At the same time, foreign trade, foreign exchange administration and other departments also implement relatively preferential policies for the bonded area compared with those outside the area. At the same time, the bonded area has Functions such as import and export processing, international trade, and bonded warehousing commodity display enjoy the policy of "license-free, tax-free, and bonded" and implement the "domestic and external customs" operation method.

Approval and operation:

According to industrial and commercial registration laws and regulations, the registration of enterprise business scope is in charge of the industrial and commercial administrative department. However, for the determination of the business scope that requires pre-licensing approval, the applicant needs to first apply for approval of the business content and then conduct industrial and commercial registration. If the business scope of enterprises in the bonded zone involves pre-approval projects, they also need to apply for permission from relevant departments before they can be implemented.

What is clear is that registration and filing by enterprises in the bonded zone at the customs does not itself constitute administrative licensing. And the filing is done after the business license is processed.

If the business scope of enterprises in the bonded zone involves domestic trade, items that do not involve licensed trade can be included in the business scope of the enterprise's business license without any approval.

In practice, many industrial and commercial departments in bonded zones do not confirm business licenses for this type of business. The reason is still the particularity of bonded zone management, and non-bonded zone business will be detrimental to the supervision of bonded business by customs and relevant departments.

Extended information

Preferential policies:

Tax policy: Machinery, equipment and infrastructure materials required for enterprise construction from abroad will be used by the enterprise for its own use Production and management equipment, reasonable quantities of office supplies and required maintenance spare parts, production fuel, equipment, etc. are exempt from customs duties and import link taxes.

Bonded materials, parts, components, packaging objects, re-exported goods and goods stored in the zone that are required for processing and export by enterprises from abroad are shipped into the zone.

There is no time limit for the storage of bonded goods in the zone.

Enterprises in the zone that produce products for sale within the zone or shipped overseas are exempt from value-added tax on the processing links in the zone.

For products produced and sold domestically by processing enterprises in the zone, tariffs and import link taxes are levied according to the proportion of overseas materials contained in the products.

Domestic goods entering the zone are deemed to be exported and tax refunds will be implemented. After the goods enter the zone, you can apply for tax refund with the certificate of export tax refund declaration form issued by the customs.

Foreign trade policy: Overseas goods (except those subject to passive export quota management) are exempted from inspection licenses when entering and leaving the zone, and are exempted from export quota management.

Foreign exchange policy: Enterprises in the zone can open current account foreign exchange accounts and capital account special foreign exchange accounts; no foreign exchange write-off is implemented; enterprises’ foreign exchange income can be retained in full; profits, dividends, Dividends can be remitted abroad.

Reference: Baidu Encyclopedia-Bonded Zone