Bonded warehouse refers to a special warehouse approved by the customs to store bonded goods. A bonded warehouse is a warehouse that stores unpaid customs duties, just like overseas warehouses. Like: Bonded Warehouse, Bonded Zone Warehouse.

Bonded warehouses are divided into public bonded warehouses and self-use bonded warehouses according to different users:

Public bonded warehouses are operated by independent corporate legal persons in China that are mainly engaged in warehousing business, and provide bonded warehousing services to the society.
Self-use bonded warehouses are operated by specific independent corporate legal persons in China, and only store bonded goods for the company’s own use.

Special-purpose bonded warehouses, bonded warehouses specially used to store goods with specific purposes or special types are called special-purpose bonded warehouses. Including liquid dangerous goods bonded warehouses, material preparation bonded warehouses, consignment maintenance bonded warehouses and other special bonded warehouses.

Liquid dangerous goods bonded warehouses refer to bonded warehouses that comply with the national regulations on the storage of dangerous chemicals and specialize in providing bonded storage services for petroleum, refined oil or other bulk liquid dangerous chemicals. Bonded warehouse, bonded area warehouse.
The bonded warehouse for preparing materials refers to the bonded warehouse where processing trade enterprises store raw materials, equipment and parts thereof imported for processing re-exported products, and the goods stored in the bonded warehouse are limited to supply to the enterprise.
The consignment maintenance bonded warehouse refers to the bonded warehouse specially storing imported consignment spare parts for the maintenance of foreign products.
Cross-border e-commerce bonded warehouse The most different feature of bonded warehouses and general warehouses is that bonded warehouses and all goods are subject to the supervision and management of customs, and goods are not allowed to enter or leave the warehouse without customs approval. Operators of bonded warehouses should be responsible not only to cargo owners, but also to customs. Bonded Warehouse, Bonded Area Warehouse

Cross-border e-commerce bonded warehouse

What are the requirements for customs supervision? According to China current customs laws and regulations:
1. The bonded warehouse should have a special person responsible for the stored goods, and it is required to submit a list of the receipt, payment, and storage of the goods stored in the previous month to the local customs for verification within the first five days of each month.
2. The stored goods are not allowed to be processed in the bonded warehouse. If the package needs to be changed or the mark added, it must be done under the supervision of the customs.
3. When the customs deems it necessary, they can work together with the manager of the bonded warehouse to lock together, that is, implement the interlocking system. The customs can send personnel into the warehouse at any time to check the storage of the goods and related account books, and send personnel to the warehouse for supervision when necessary.
4. When the bonded goods enter the customs at the place where the bonded warehouse is located, the owner of the goods or his agent (if the owner entrusts the bonded warehouse to handle it, the bonded warehouse manager) fills in the customs declaration form for imported goods in triplicate, affixes the seal of “goods in bonded warehouse”, and notes It is stated that the goods are stored in the bonded warehouse, declared to the customs, and after being inspected and released by the customs, one copy will be kept by the customs, and the other will be delivered to the bonded warehouse along with the goods. The manager of the bonded warehouse shall sign for receipt of the above-mentioned customs declaration form after the goods are put into the warehouse, one copy shall be kept in the bonded warehouse as the main certificate of the warehouse, and one copy shall be returned to the customs for inspection.
5. Consignors who import goods at ports other than where the bonded warehouse is located shall go through the re-export procedures in accordance with customs regulations on transshipment of goods. After the goods arrive, go through the warehousing procedures according to the above regulations.
6. When the bonded goods are re-exported, the owner or his agent must fill out the customs declaration form for export goods in triplicate and submit the customs declaration form signed and printed by the customs at the time of import for inspection, and go through the re-export formalities with the local customs, and the customs inspection is consistent with the actual goods After signing and printing, one copy will be kept, one copy will be returned, and the other copy will be handed over to the customs at the place of departure with the goods to release the goods out of the country.
7. For bonded goods stored in bonded warehouses to be sold in the domestic market, the owner or his agent must declare to the customs in advance, submit the import goods license, import goods declaration form and other documents required by the customs, and pay customs duties and product (value-added) tax or unified industrial and commercial tax, the customs will approve and sign for release. The bonded warehouse will deliver the goods with the customs approval documents, and cancel the original customs declaration form for imported goods.
8. Customs duty and product (value-added) tax or unified industrial and commercial tax are exempted from bonded oil and spare parts used for domestic and foreign international voyage ships and bonded spare parts used for duty-free maintenance of related foreign products within the bonded period.
9. For the goods extracted from the bonded warehouses engaged in processing with supplied materials or imported materials, the owner of the goods should go through the filing and registration procedures with the customs in advance with the approval documents, contracts and other relevant documents, and fill in the special customs declaration form for processing with supplied materials and imported materials and the “bonded Warehouse Receiving Approval Form” in triplicate, one is kept by the approving customs, one is kept by the picker, and one is delivered to the owner after being signed and stamped by the customs. The warehouse manager delivers the relevant goods based on the material picking approval form signed and printed by the customs and handles the verification procedures with the customs.
10. The customs shall manage the imported goods extracted for processing with supplied materials and imported materials in accordance with the regulations for processing with supplied materials and imported materials, and determine tax exemption or tax payment according to the actual processing and export conditions.
11. The storage period of the goods stored in the bonded warehouse is one year. In case of special circumstances, an extension may be applied to the customs, but the extension period shall not exceed one year at most. If the bonded goods are neither re-exported nor imported after the expiration of the storage period, the customs shall sell the goods, and the proceeds shall be handled in accordance with the provisions of Article 21 of the “Customs Law of the People’s Republic of China”, that is, the proceeds shall be deducted from the transportation, loading and unloading, storage After waiting for fees and taxes, if there is still a balance, it shall be returned upon the application of the consignee within one year from the date of sale of the goods. If there is no application within the time limit, it shall be turned over to the state treasury
12. If there is a shortage of goods stored in a bonded warehouse during the storage period, unless it is due to force majeure, the manager of the bonded warehouse shall be responsible for paying the tax and the customs shall deal with it in accordance with relevant regulations. If the manager of the bonded warehouse violates the above-mentioned regulations of the customs, it shall be dealt with in accordance with the relevant regulations of the “Customs Law of the People’s Republic of China”.