Bonded Processing Policy

Release time:

2022-08-26

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Exemption: Equipment, raw materials, infrastructure materials and a reasonable amount of office supplies imported from abroad are exempt from import duties; finished products and scraps, defective products, surplus materials, and waste are exempted from export when sold overseas.
Tariff: Value-added tax and consumption tax are not levied on the export processing products of enterprises.
Bonded: The imported raw materials, packaging items and consumable materials required for the processing of export products are fully bonded.
Tax refund: Goods entering the comprehensive bonded zone from outside the zone are regarded as exported, and export tax refunds can be processed; enterprises in the zone use water, electricity, and gas to implement tax refund policies.
Exemption: Goods can freely enter and exit between the comprehensive bonded zone and other countries. Unless otherwise stipulated by the state, no quotas and licenses are required, and the customs do not implement the “Registration Manual” management; processing trade business does not implement processing trade bank deposits Account system; no contract write-off and no unit consumption management.