The Comprehensive Bonded Zone, like the Bonded Port Area, is a special open area with the highest level of openness, the most preferential policies, the most complete functions and the simplest procedures in China. Compared with the word bonded zone, its functions are more complete. After integrating the original export-oriented functional zones such as bonded zone, bonded logistics park and export processing zone, it has become a more open form and more in line with international practice.

Comprehensive Bonded Zone is a special customs supervision area with the function of bonded port area established in inland areas. The customs manages the comprehensive bonded zone with reference to relevant regulations, implements the tax and foreign exchange policies of bonded port areas, integrates the functions of bonded zone, export processing zone, bonded logistics zone and port, and can develop international transit, distribution, procurement, entrepot trade and export processing. 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, the foreign trade and economic cooperation and foreign exchange administration departments also implement relatively preferential policies for the bonded area. Enterprises carry out port business in the comprehensive bonded area. The goods can be exported at any port (seaport or airport) without unpacking inspection after passing the inspection by the customs, commodity inspection and other departments in the park.