“Opinions on Boosting the High-level Opening-up and High-quality Development of Comprehensive Bonded Zones”-No. 3 [2019] of State Council, 12th January 2019

Introduction of China “Comprehensive Bonded Zones”

The comprehensive bonded area is a special customs supervision area with the function of bonded port area in inland areas, which is managed by the customs and implemented the tax and foreign exchange policies of the bonded port area. The Comprehensive Bonded Zone integrates the functions of bonded zone, export processing zone, bonded logistics zone and port. It can develop international transit, distribution, procurement, transit trade and export processing. According to the current relevant policies, the Customs implements the closed management of the bonded area, and the entry of goods from abroad into the bonded area and the implementation of the bonded management; the entry of goods from other areas within the country into the bonded area shall be regarded as exit. Enterprises carry out port operations in the comprehensive bonded area. After the customs and commodity inspection departments inspect the goods in the park, they can transfer to Customs at any port (seaport or airport) for export without further open-box inspection. As of September 2016, 52 comprehensive bonded zones have been established with the approval of the State Council.