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 develops international transit, distribution, procurement, entrepot trade and export processing. At the beginning of 20021,the State Council officially approved the establishment of Shaanxi Yangling Comprehensive Bonded Zone, and the only comprehensive bonded zone with agricultural characteristics in China officially settled in Yangling. The Comprehensive Bonded Zone, like the Bonded Port Area, is a special open area with the highest opening level, the most preferential policies, the most complete functions and the most simplified procedures in China. Compared with the word bonded zone, its functions are more complete. After being integrated into various export-oriented functional zones such as the original 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.