Relevant knowledge of bonded port area, management measures of bonded port area

Legal Analysis: The "Interim Measures of the Customs of the People's Republic of China for the Administration of Bonded Port Areas" was deliberated and adopted by the executive meeting of the General Administration of Customs Xinshen Shen on August 29, 2007, and is hereby promulgated to take effect on October 3, 2007.

Legal basis: "Interim Measures for the Administration of Bonded Port Areas of the Customs of the People's Republic of China" Article 1 In order to standardize the administration of bonded port areas by the Customs, these Measures are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) and relevant laws and administrative regulations.

The bonded port area refers to the special customs supervision area with the functions of port, logistics and processing that has been established in the port area opened to the outside world and the specific area connected to it with the approval of the state. The bonded port area enjoys the relevant tax and foreign exchange management policies of the bonded zone, export processing zone and bonded logistics park. Wild pants.

The functions of the bonded port area include warehousing and logistics, external procurement, distribution and distribution, international transit, testing and after-sales service maintenance, commodity display, research and development, processing, manufacturing, and 9 functions such as Songliangjian port operations. Mainly: bonded for foreign goods entering the port area; The goods leaving the port area to enter the domestic sales according to the relevant provisions of the import of goods for customs declaration, bonded port area slag section plus bonded area and export processing zone tax and foreign exchange policy, in the location, function and policy advantages are more obvious.

The bonded zone, also known as the bonded warehouse zone, is lower than the comprehensive bonded zone. This is an area set up by a country's customs or approved by the customs to be registered, subject to customs supervision and management, and can store goods for a longer period of time. It is an economic zone established with the approval of the first and implemented by the customs under special supervision.

The functions of the bonded area are positioned as "bonded warehousing, export processing, and re-export". The bonded zone has the functions of import and export processing, international warehousing and commodity display, enjoys the policy of "exemption, tax exemption and bonded", and implements the operation mode of "inside and outside the border", and is one of the economic zones with the highest degree of opening up to the outside world, the most convenient operation mechanism and the most preferential policy. Free trade zones can facilitate re-exports** and increase revenues from related fees.

Goods brought into the bonded area can be stored, modified, sorted, mixed, exhibited, and processed and manufactured, but must be within the scope of customs supervision. Foreign goods stored in the bonded area, do not have to pay import duties, can still enter and exit freely, only Sui Zhao shirt needs to pay storage fees and a small fee, but if you want to enter the customs territory, you need to pay customs duties.

The bonded area is also known as the bonded warehouse area. This is a zone-type domain set up by a country's customs or approved and registered by the customs, supervised and managed by the customs, which can store commodities for a long time. Free trade zones can facilitate re-exports** and increase revenues from related fees.

Foreign goods stored in the bonded area do not have to pay import duties, and can still be exported freely, only need to pay storage fees and a small fee, but if they want to enter the customs territory, they need to pay customs duties. The bonded areas of various countries have different time regulations, and the customs has the right to auction the goods after deducting the relevant fees after the auction.

The tax incentives are similar for all bonded port areas.

Goods entering the bonded port area from abroad shall be bonded by the Customs in accordance with relevant regulations, or exempted from customs duties and import taxes; from the bonded port area.

Bonded port area. Goods shipped abroad are exempt from export duties; The goods entering the country from the bonded port area shall go through the customs declaration procedures in accordance with the relevant provisions on the import of goods, and the customs duties and import taxes shall be levied according to the actual state of the goods; The products produced by enterprises in the bonded port area for sale in the zone or shipped abroad are exempt from the corresponding value-added tax and consumption tax; Value-added tax and consumption tax are not levied on goods transactions between enterprises in bonded port areas; Domestic goods entering the bonded port area shall be regarded as export, and tax rebates shall be implemented in accordance with the regulations.