- “Bonded” means goods enter a designated customs zone without paying import duty or import-stage taxes up front; those taxes are triggered only when goods leave the zone for the domestic market.
“保税”指货物进入指定海关监管区时暂免缴纳进口关税与进口环节税；仅当货物离开监管区进入内地市场时才触发税负。- The Comprehensive Bonded Zone (CBZ) is governed by GAC Decree No. 256 (effective 1 April 2022, amended by Decree No. 273 in October 2024).
综合保税区（CBZ）受海关总署令第 256 号管辖（2022 年 4 月 1 日施行，2024 年 10 月以第 273 号令修正）。- Goods from the Mainland entering a CBZ are treated as exports and qualify for export refund (出口退税); in-zone goods may be stored with no fixed deadline.
境内货物入区视同出口并享受出口退税；区内货物可无限期存储。- Transactions between in-zone enterprises are exempt from VAT and consumption tax, and imported infrastructure/machinery for in-zone businesses is exempt from import duty and import-stage taxes.
区内企业间货物交易免征增值税与消费税，区内企业进口的基建物资与机器设备免征进口关税与进口环节税。- The “selective imposition of customs duties” rule lets an enterprise choose, when selling processed zone goods into the domestic market, to pay duty on imported materials or on the finished goods’ actual state.
“选择性征收关税”规则允许企业将区内加工货物内销时，选择按进口料件或按成品实际状态缴纳关税。- A foreign SME can benefit from a CBZ without owning a factory — simply routing inventory through the zone frees working capital and simplifies customs.
外国中小企业无需自建工厂即可受益——仅让库存经综保区周转，即可释放营运资金并简化海关手续。- For goods that only transit China, obtain a Transhipment Certificate or Certificate of Non-manipulation to protect the origin chain and preserve preferential tariffs at the next destination.
对仅过境中国的货物，应取得转口证明书或未再加工证明，以保护原产链并在下一目的地保住优惠关税。
Free trade zone bonded logistics playbook | 自贸区保税物流实操手册
Overview
Bonded logistics is the operational backbone of China’s free trade zones. “Bonded” (保税) means goods can enter a designated customs zone without paying import duty or import-stage taxes up front; those taxes are only triggered when the goods leave the zone and enter the domestic (Mainland) market. The principal vehicle is the Comprehensive Bonded Zone (综合保税区, CBZ), the dominant form of China’s customs special supervision areas. The first CBZ was established in Suzhou Industrial Park in 2006, and most of the older special zones (bonded zones, export processing zones, bonded logistics parks, bonded port areas) have since been consolidated into CBZs. A foreign SME that imports, assembles, stores or re-exports does not need to own a factory to benefit — simply routing inventory through a CBZ can free up working capital and simplify customs.
This playbook covers what you can legally do inside a CBZ, how bonded warehousing and processing work, and how to structure re-export and entrepôt flows with the right transit documents.
What a Comprehensive Bonded Zone is — and what you can do inside
A CBZ is a closed, fenced area approved by the State Council, governed by the *Measures for the Customs Administration of Comprehensive Bonded Zones* (GAC Decree No. 256, effective 1 April 2022, amended by Decree No. 273 in October 2024). Inside it, enterprises may lawfully conduct: R&D, processing, manufacturing and remanufacturing; testing and repair; goods storage; logistics and distribution; financial leasing; cross-border e-commerce; commodity display; international entrepôt trade; international transshipment; port operations; and bonded futures delivery.
The core fiscal and regulatory features are what make the zone useful. Imported infrastructure materials and the machinery and equipment an in-zone enterprise needs for its business are exempt from import duty and import-stage taxes. Goods from the Mainland entering the zone are treated as exports and qualify for export refund (出口退税). Goods in the zone are bonded on entry and may be stored with no fixed storage deadline. Bonded goods can flow freely between enterprises inside the zone, and transactions between in-zone enterprises are exempt from VAT and consumption tax. Goods shipped from the zone to the overseas market are exempt from export duty (subject to special rules). In short, the zone is a duty-suspended space where value can be added before any tax is paid.
Bonded warehousing, processing and trading
Bonded warehousing is the simplest entry point. A foreign trader can land imported goods in a CBZ, store them indefinitely without paying duty, and only trigger tax when (and if) the goods are later sold into the Mainland. This defers duty and VAT, improves cash conversion, and lets a firm hold buffer stock near a major port without a permanent import. Note the “selective imposition of customs duties” (选择性征收关税) rule: when bonded goods processed in the zone are sold into the domestic market, the enterprise may choose to pay duty either on the corresponding imported materials or on the finished goods’ actual inspected state — a choice that can materially change the duty base.
Processing and trading inside the zone are equally important. An in-zone enterprise may process, manufacture, test, repair, remanufacture and repackage goods using bonded inputs, and may also accept entrustment-processing from outside-zone enterprises using its duty-free equipment. Re-export and intra-zone transfer are unrestricted; goods may move between CBZs and other special zones bonded, without duty or import-stage tax. Cross-border e-commerce (bonded import model), commodity display and bonded futures delivery are all permitted, which is why many foreign brands use CBZs as regional distribution and fulfilment hubs.
Re-export, entrepôt trade and the right transit documents
For pure routing — goods that arrive and leave without ever entering the Mainland market — the CBZ is effectively a transshipment platform. Two documents matter when goods transit China without processing. A Transhipment Certificate (转口证明书) is issued when foreign-origin goods stored in a CBZ are re-exported to another market with no processing performed, certifying that the goods merely passed through China and their origin is unchanged. A Certificate of Non-manipulation (未再加工证明) serves the free-trade-agreement context: for goods from a non-member economy that transit China temporarily, the certificate confirms the goods were not subjected to any operation beyond unloading, splitting for logistics, or preservation while under customs supervision. Both are applied for through the China International Trade Single Window or the customs service platform, and are increasingly self-printable. Using the right certificate protects the goods’ origin chain and preserves any preferential tariff treatment at the next destination.
A playbook for using bonded logistics
The disciplined approach is five steps. (1) Choose a CBZ at or near your port of entry/exit and confirm it supports your intended activity (e.g., auto import storage, bonded mixing of bulk commodities, or cross-border e-commerce). (2) Set up or engage an in-zone entity/operator with customs registration and an electronic ledger (电子账册); customs manages in-zone enterprises by computer联网 and periodic verification. (3) Route imports as bonded receipts, not formal imports, so duty and VAT stay deferred. (4) Decide deliberately on the selective-duty option at the moment goods are sold into the domestic market. (5) For any goods that merely transit, obtain the correct transhipment or non-manipulation certificate so the origin chain stays clean. Foreign SMEs should also note the 2023 GAC reform package (the *Comprehensive Plan for High-quality Development of CBZs*) and the 2019 State Council opinion (*Several Opinions on Promoting the High-level Opening and High-quality Development of CBZs*), both of which broaden permitted business forms and streamline supervision.
What to do next
- Pick a CBZ near your logistics gateway and confirm it is authorised for your specific activity (storage, processing, e-commerce, bulk mixing, etc.).
- Land imports as bonded receipts to defer import duty and VAT until goods actually enter the domestic market.
- Use the selective-duty election deliberately when selling zone goods into Mainland China to optimise the duty base.
- Obtain a Transhipment Certificate or Certificate of Non-manipulation for any goods that only transit China, to protect origin and preferential tariffs.
- Engage an in-zone operator with a customs electronic ledger if you do not want to establish your own zone entity.
- Track the GAC 2023 CBZ reform measures for newly permitted business forms and simplified procedures.
Sources
- Measures for the Customs Administration of Comprehensive Bonded Zones — GAC Decree No. 256 (customs.gov.cn, PDF)
- Introduction to CBZ policies and functions (Customs / Lhasa)
- Customs policy express: entering the Comprehensive Bonded Zone (customs.gov.cn)
- Transhipment and Non-manipulation certificates — applicable scenarios (Ningbo Customs)
Related reading
- see also: Lingang & free trade zones playbook
- see also: Profit repatriation: the basics
- see also: Withholding tax on outbound payments
自贸区保税物流实操手册
概述
保税物流是自贸区运营体系的骨架。”保税”指货物可在指定海关监管区内暂免缴纳进口关税与进口环节税入库，只有当货物离开监管区、进入国内市场时才触发这些税负。主要载体是综合保税区（CBZ），即中国海关特殊监管区域的主导形态。全国首个综合保税区于 2006 年在苏州工业园区设立，此后多数早期特殊区域（保税区、出口加工区、保税物流园区、保税港区）已整合优化为综合保税区。从事进口、组装、仓储或复出口的外国中小企业，无需自建工厂即可受益——仅仅让库存经综合保税区周转，就能释放营运资金并简化海关手续。
本手册说明区内可合法从事的活动、保税仓储与加工如何运作，以及如何用正确的中转单证安排复出口与转口。
综合保税区是什么——以及区内可做什么
综合保税区是经国务院批准设立、实施封闭监管的区域，受《中华人民共和国海关综合保税区管理办法》（海关总署令第 256 号，2022 年 4 月 1 日起施行，2024 年 10 月以第 273 号令修正）管辖。区内企业可依法开展：研发、加工、制造、再制造；检测、维修；货物存储；物流分拨；融资租赁；跨境电商；商品展示；国际转口贸易；国际中转；港口作业；期货保税交割。
使其真正有用的，是核心的财税与监管特征。区内基建物资及企业开展业务所需的机器设备，免征进口关税与进口环节税；境内货物入区视同出口并享受出口退税；货物入区保税且存储不设期限；区内保税货物可自由流转，区内企业间货物交易免征增值税与消费税；货物从区运往境外免征出口关税（特殊规定除外）。简言之，综保区是一个税款暂缓的空间，在缴税前即可在其中增值。
保税仓储、加工与贸易
保税仓储是最简单的切入点。外贸商可将进口货物存入综保区，长期存放而暂不缴税，仅当货物日后内销时才触发税负。这递延了关税与增值税，改善现金转化周期，并使企业得以在主要港口附近持有缓冲库存而无需正式进口。注意”选择性征收关税”规则：区内加工货物内销时，企业可选择按对应进口料件或按成品实际报验状态缴纳关税——这一选择会显著改变税基。
区内的加工与贸易同等重要。区内企业可利用保税料件加工、制造、检测、维修、再制造与分装，也可使用免税设备承接区外企业的委托加工。复出口与区内流转不受限制；货物在综保区与其他特殊区域间往来保税，不征关税与进口环节税。跨境电商（网购保税进口）、商品展示、期货保税交割均被允许，这正是许多外国品牌以综保区作为区域分拨与履约中心的原因。
复出口、转口贸易与正确的中转单证
对纯过境——货物抵达后离境、从不进入内地市场——综保区实质上是中转平台。当货物未经加工而在中国过境时，两份单证至关重要。《转口证明书》适用于存储于综保区的外国原产货物，在未作任何加工的情况下复出口至另一市场，证明货物仅经中国中转、原产地未变。《未再加工证明》服务于自由贸易协定场景：对于来自非成员方、临时在中国过境的货物，该证确认货物在海关监管期间，除装卸、物流分拆或为保持良好状态所必需的处置外，未做任何加工。两者均通过中国国际贸易”单一窗口”或海关政务服务平台申请，且已逐步支持自助打印。使用正确单证可保护货物的原产链，并在下一目的地保住任何优惠关税待遇。
保税物流实操手册
有纪律的做法分五步。（1）在进/出口口岸附近选择综保区，并确认其支持你的拟从事活动（如汽车进口存储、大宗商品保税混配或跨境电商）。（2）设立或委托具备海关注册与电子账册的区内主体/运营方；海关对区内企业实行计算机联网管理与周期核销。（3）将进口按保税收货（而非正式进口）入账，使关税与增值税持续递延。（4）在货物内销的时点上，有意识地运用选择性征税选项。（5）对任何仅过境的货物，取得正确的转口或未再加工证明，保持原产链清洁。外国中小企业还应关注 2023 年海关总署改革方案（《推动综合保税区高质量发展综合改革实施方案》）与 2019 年国务院意见（《关于促进综合保税区高水平开放高质量发展的若干意见》），二者均拓宽了可开展业态并简化监管。
下一步建议
- 在物流门户附近选择综保区，并确认其获准开展你的具体活动（仓储、加工、电商、混矿等）。
- 将进口按保税收货入账，递延进口关税与增值税，直至货物实际进入内地市场。
- 在综保区货物内销时，有意识地运用选择性征税以优化税基。
- 对任何仅过境中国的货物，申请转口证明书或未再加工证明，保护原产地与优惠关税。
- 若无意自建区内主体，可委托具备海关电子账册的区内运营方。
- 跟踪海关总署 2023 年综保区改革措施，关注新放开业态与简化程序。
来源
- 《中华人民共和国海关综合保税区管理办法》海关总署令第 256 号（海关官网，PDF）
- 综合保税区政策功能简介（海关/拉萨）
- 海关政策直通车：走进综保区（海关官网）
- 转口证明书与未再加工证明的适用场景（宁波海关）
相关阅读
- see also: 临港新片区与自贸区实操手册
- see also: 利润汇出：基础要点
- see also: 对外支付的预提所得税