- A Bonded Logistics Centre (Type B) is a federally approved, multi-tenant zone where enterprises can store, sort, distribute, and perform value-added work on bonded goods under customs supervision.
保税物流中心（B型）是由国家批准、多企业入驻的海关监管区域，企业可在海关监管下对保税货物进行仓储、分拨、配送及增值作业。- Type B centres are approved by the General Administration of Customs jointly with the Ministry of Finance, the SAT, and SAFE; establishment is a licensed administrative act with area thresholds by region.
B型中心由海关总署会同财政部、税务总局、国家外汇局审批；设立为行政许可，并按区域设定仓储面积门槛。- From June 2026, six comprehensive-bonded-zone reforms were extended to Type B centres — smarter card-gate management, networked WMS supervision, status-based inventory classification, and “one ticket, many trucks” flows.
自2026年6月起，六项综合保税区改革措施推广至B型中心，包括优化卡口登记、联网监管、按状态分类监管与”一票多车”流程。- Bonded warehouses and export-supervision warehouses remain the lighter-touch entry points for FIEs needing simple bonded storage without a full centre.
保税仓库与出口监管仓库仍是外商投资企业仅需简易保税仓储、无需完整中心时的轻量入口。- FIEs use these facilities for regional distribution, bonded display, maintenance, and as nodes linking ports, China-Europe (Asia) rail, and TIR corridors.
外商投资企业利用这些设施开展区域分拨、保税展示、保税维修，并作为连接口岸、中欧（亚）班列与TIR通道的节点。- Compliance essentials: separate bonded and non-bonded inventory, keep WMS data fed to Customs, and renew the registration certificate (typically a three-year validity) on time.
合规要点：保税与非保税货物分存、保持WMS数据向海关报送、按时换发注册登记证书（通常有效期三年）。
Bonded Logistics Centres (Type B), Bonded Warehouses and China’s Cross-Border Distribution Network (2026) | 保税物流中心（B型）、保税仓库与中国跨境分拨网络（2026）
Why this matters now
As foreign-invested enterprises (FIEs) build regional supply chains around China, bonded logistics infrastructure has moved from a niche customs convenience to a core operating decision. A Bonded Logistics Centre (Type B) — distinct from a single-tenant bonded warehouse — lets multiple enterprises share a customs-supervised zone for storage, sorting, distribution, and light value-added processing of imported and exported goods. In June 2026, Customs extended six comprehensive-bonded-zone (CBZ) reform measures to Type B centres nationwide, materially improving their flexibility.
For an FIE deciding where to locate a China distribution hub, understanding the Type B centre, the bonded warehouse, and the export-supervision warehouse — and how they differ — is now a board-level logistics question.
The three instruments
- Bonded Logistics Centre (Type B). A geographically defined zone, approved by the General Administration of Customs (GACC) jointly with the Ministry of Finance, the SAT, and SAFE. It is multi-tenant: independent enterprises operate inside, each under customs supervision. Establishment is a licensed administrative act; area thresholds are region-based (e.g., no less than 50,000 sqm in eastern regions, 20,000 sqm in central/western and north-eastern regions).
- Bonded warehouse. Approved by the directly-appointed Customs house; suited to a single enterprise’s bonded storage of imported goods pending domestic sale or re-export.
- Export-supervision warehouse. Approved by Customs; used to park domestically sourced goods in a bonded state before export, supporting deferred tax and smoother export flows.
Type B is the heaviest commitment but the richest toolkit; the two warehouses are lighter entry points.
The June 2026 reforms extended to Type B
Effective 1 June 2026, GACC promoted six CBZ reforms to all Type B centres:
- Smarter card-gate (卡口) registration. A dedicated lane for “card-gate registration goods” (infrastructure materials, PPE, office supplies, consumer goods, packaging) with simplified filing elements and no weight verification — fast entry.
- Networked supervision. Qualified warehousing/logistics enterprises connect their WMS to Customs, embedding oversight into operations and unlocking facilitated measures.
- Status-based inventory classification and in-centre transfer. Non-bonded goods may enter non-declaratively, be consolidated with bonded goods, then export or return inland; conversions between bonded and non-bonded are booked directly without physical card-gate movement.
- Optimised release logic. One customs-release order can bind both “two-step declaration” summary declarations and ordinary declarations, enabling consolidated inbound flows.
- “One ticket, many trucks” (一票多车). Enterprises may declare in bulk but move trucks individually, reducing transport cost and improving gate throughput.
- Port linkage. Centres may host forward cargo stations, China-Europe (Asia) rail assembly centres, and TIR assembly centres, linking bonded logistics to multi-modal corridors.
How an FIE uses a Type B centre
Common FIE applications:
- Regional distribution. Hold imported components or finished goods bonded, then release to the China market against domestic sales, deferring duty and VAT until actual import.
- Bonded display and trading. Show goods to buyers inside the centre before formal import.
- Bonded maintenance and R&D. Perform maintenance or R&D on bonded equipment/parts (complementary to the separate bonded-inspection and bonded-repair regimes).
- Export consolidation. Gather domestically sourced goods, then export in consolidated flows.
These uses reduce working-capital tied up in duty/VAT and compress order-to-delivery time for regional operations.
Establishment and lifecycle
To set up a Type B centre, the operating enterprise applies to the directly-appointed Customs house; GACC, with the three co-ministerial partners, approves. The *Interim Administrative Measures for Bonded Logistics Centres (Type B)* (GACC Decree No. 130, as amended by Decrees 227, 235, 240, 243, and 273) govern the regime. The registration certificate carries a validity period; renewal is filed with the directly-appointed Customs house 30 days before expiry, and a qualified renewal grants a further three years. Existing centres are actively re-approved and resized — e.g., GACC’s June 2026 approval of a Zhongshan Type B centre’s area and address change shows the regime is live and growing.
Compliance essentials
- Segregate inventory. Bonded and non-bonded goods must be stored separately, with physical or electronic isolation, and reported distinctly.
- Keep systems connected. WMS data feeding Customs is the premise for facilitated measures; inaccurate or stale data invites audit.
- Manage the certificate lifecycle. Track the three-year validity and renew on time.
- Respect the perimeter. Goods move across the card-gate under customs control; unauthorised removal is a serious violation.
Related reading
- See our articles on comprehensive bonded zones, FTZ bonded logistics, and import-export customs clearance for the fuller customs picture.
保税物流中心（B型）、保税仓库与中国跨境分拨网络（2026）/ Bonded Logistics Centres (Type B), Bonded Warehouses and China’s Cross-Border Distribution Network (2026)
为何当下重要
随着外商投资企业围绕中国构建区域供应链，保税物流基础设施已从海关的”小众便利”变为核心运营决策。保税物流中心（B型）——不同于单租户保税仓库——允许多家企业在海关监管区域内，对进出口货物进行仓储、分拨、配送及轻量增值作业。2026年6月，海关将六项综合保税区改革措施全国推广至B型中心，显著提升了其灵活性。
对于正在决定中国分拨枢纽选址的外商投资企业而言，理解B型中心、保税仓库与出口监管仓库及其差异，已成为董事会层面的物流议题。
三种工具
- 保税物流中心（B型）。 由海关总署会同财政部、税务总局、国家外汇局批准设立的特定区域，多企业入驻、各自在海关监管下运营。设立为行政许可，按区域设定面积门槛（如东部不低于5万平方米，中西部及东北不低于2万平方米）。
- 保税仓库。 由直属海关批准，适用于单一企业对进口货物在境内销售或复出口前的保税仓储。
- 出口监管仓库。 由海关批准，用于国产货物在出口前以保税状态停放，支持 deferred 税款与更顺畅的出口流转。
B型投入最重但工具最丰富；两类仓库则是更轻量的入口。
2026年6月推广至B型的改革
自2026年6月1日起，海关总署将六项综保区改革措施推广至全部B型中心：
- 优化卡口登记。 为”卡口登记货物”（基建物资、劳保用品、办公用品、生活消费品、包装物料）设专用通道，简化填报要素、取消重量验核，快速入区。
- 联网监管。 符合条件的仓储物流企业将其WMS与海关联网，将监管顺势嵌入运营，优先适用便利措施。
- 按状态分类监管与中心内直转。 非保税货物可以非报关方式入区，与保税货物集拼后离境或返回境内；保税与非保税互转完成报关后直接核增核减底账，无需实货进出卡口。
- 优化核放单验放逻辑。 同一核放单可同时绑定”两步申报”概要申报与普通申报，支持集拼入区。
- “一票多车”。 企业可整报分送、单车进出区，降低运输成本、提升卡口效率。
- 口岸联动。 中心可设前置货站、中欧（亚）班列集结中心、TIR集结中心，衔接多式联运通道。
外商投资企业如何使用B型中心
常见应用：
- 区域分拨。 保税持有进口零部件或成品，待国内销售时按单释放，递延关税与增值税至实际进口时。
- 保税展示交易。 在中心内正式进口前向买方展示货物。
- 保税维修与研发。 对保税设备/零部件开展维修或研发（与独立的保税检测、保税维修制度互补）。
- 出口集拼。 汇集国产货物后以集拼方式出口。
这些用途减少了被关税/增值税占用的营运资金，并压缩区域运营的订单交付周期。
设立与生命周期
设立B型中心，经营企业向直属海关提出申请，由海关总署会同三部委会审批准。《中华人民共和国海关对保税物流中心（B型）的暂行管理办法》（海关总署令第130号，经227、235、240、243、273号令修订） governing 该制度。注册登记证书有有效期；企业须在期满30日前向直属海关申请延续，审查合格准予延续三年。现有中心持续获批复与调整——如海关总署2026年6月批准中山B型中心变更面积与地址，表明该制度仍活跃扩张。
合规要点
- 货物分存。 保税与非保税货物须分别存放、物理或电子隔离，并分别申报。
- 系统联通。 WMS数据向海关报送是享受便利措施的前提；数据不准或滞后易招致稽查。
- 证书生命周期管理。 关注三年有效期并按时换发。
- 严守围网。 货物在海关监管下跨越卡口；擅自移出属严重违规。
延伸阅读
- 请参阅我们关于综合保税区、自贸区保税物流与进出口清关的文章，了解更完整的海关图景。
Sources
- 海关系统行政许可事项清单（2026年6月）— 保税物流中心（B型）设立审批（海关总署会同财政部、税务总局、外汇局）：<http://www.customs.gov.cn/customs/2016-12/07/article_2025121220523818345.html>
- 海关总署关于准予中山保税物流中心（B型）变更面积、地址的通知（署贸函〔2026〕156号，2026-06-29）：<http://zhs.customs.gov.cn/customs/2026-06/29/article_2026070115311999176.html>
- 《中华人民共和国海关对保税物流中心（B型）的暂行管理办法》（海关总署令第130号，经第227、235、240、243、273号令修订）：<http://www.customs.gov.cn/>