At present, China's bonded areas that implement special customs supervision and taxation and foreign exchange policies for foreign trade development can be roughly divided into four types: bonded areas, export processing zones, bonded logistics parks and bonded port areas, all of which are approved by the State Council. There are isolation facilities and monitoring systems in the areas, and the customs will implement closed supervision. Among them, the first three bonded areas have their own unique functional advantages, but there are also functional deficiencies, while the bonded port area integrates all the functions of the first three bonded areas, realizing the integration of areas and ports, and has port functions that other bonded areas do not have.

Bonded area has the functions of international trade, international transit, bonded warehousing, logistics and bonded processing. , but located outside the port area, there is no export tax rebate function. Only after the goods actually leave the country can the export tax rebate be carried out.

Export processing zones and bonded logistics parks all enjoy the export tax rebate policy, and goods entering the zone from outside the domestic zone can be refunded. However, the main function of export processing zones is limited to bonded processing. In addition to export processing, the zone can provide warehousing and transportation services for the production of export processing enterprises, and shall not engage in commercial retail, general trade, entrepot trade and other businesses unrelated to the processing zone. The export processing zone is located outside the port, so it has no port function.

Bonded logistics park is established for the linkage between bonded area and port, which integrates the storage function of bonded area with the loading and unloading transportation function of adjacent ports to realize the integrated operation of bonded area and port. A special customs supervision area established in the planned area of the bonded area or in a specific port area adjacent to the bonded area, which opens a direct channel between the bonded area and the port area and specializes in developing modern international logistics. Bonded logistics park has the functions of international trade, international transit and bonded warehousing. Goods will be refunded when they enter the park, but processing and manufacturing business cannot be carried out. Although the logistics park has a special channel connected with the port area, it still belongs to different customs from the port in supervision, so it has no actual port function.

Bonded port areas are set up in port areas open to the outside world and specific areas connected with them. It has the functions of port, logistics, processing and trade, and has the policy advantage of "three zones in one" of bonded zone, export processing zone and bonded logistics park. At present, it is a special customs supervision area with the highest degree of openness and the best policy in China.