- In April 2026 the State Council General Office transmitted GACC’s “Several Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones” (Guobanhan [2026] No. 40), a 24-measure top-level design for CBZs.
2026年4月，国务院办公厅转发海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40号），作为综合保税区的24项”顶层设计”改革文件。- Bonded maintenance (保税维修) is a flagship “bonded+” format: four batches of catalogues now cover 276 product categories, with the fourth batch adding 179 items such as communication base stations and automotive power batteries.
保税维修是”保税+”新业态的旗舰方向：四批目录累计覆盖276类商品，第四批新增通信基站、汽车动力电池等179项。- A breakthrough removes the cap on domestic exported-goods after-sales repair: such work is no longer bound by the bonded-maintenance positive list or the banned imported used-machinery catalogue.
一项突破解除了国产出口货物售后维修的限制：此类维修不再受保税维修正面清单及旧机电禁止进口目录约束。- The new “bonded-maintenance-remanufacturing” model lets repaired goods flow directly into in-zone processing for export, instead of being re-exported and re-imported.
新”保税维修再生产”模式允许维修成品直接流转至区内加工出口，无需先复运出境再重新入区。- In 2025 CBZ maintenance import-export reached RMB 375.73 billion, up 3.2%; the 168 CBZs contributed 15.9% of national trade.
2025年综保区维修进出口值达3757.3亿元、增长3.2%；全国168个综保区贡献了全国15.9%的外贸进出口。- FIEs use CBZ bonded maintenance for high-value after-sales service, supply-chain retention, and cost savings of up to 30% on inter-zone logistics.
外商投资企业利用综保区保税维修开展高附加值售后服务、留住产供链，并在区间物流上节省最高30%成本。
Bonded Maintenance in China’s Comprehensive Bonded Zones: The 2026 Capacity-Building Reform and the New “Boned-Repair-Reprocess” Model | 综合保税区保税维修：2026年扩能提质改革与新”保税维修再生产”模式
Why this matters now
For foreign-invested enterprises (FIEs) that sell high-value machinery, electronics, and vehicles into global markets, after-sales repair has long been a structural headache. Under the old model, goods returned from overseas for repair had to be re-exported after the work was done — even when the repaired unit was destined to become an input for further in-zone processing. That “out-and-back-in” loop added customs declarations, warehousing, handling, and lead time, and in some cases it was simply prohibited by the used-machinery import ban.
In April 2026 the State Council General Office transmitted the General Administration of Customs’ (GACC) “Several Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones” (Guobanhan [2026] No. 40). This is the second national top-level-design document for CBZs after the 2019 opinion (Guofa [2019] No. 3), and it bundles 24 reform measures into four themes. Bonded maintenance (保税维修), bonded inspection (保税检测), remanufacturing (再制造), cross-border e-commerce, and biomedicine R&D are explicitly named as the “bonded+” new formats the state wants to grow. For an FIE operating a regional service or manufacturing hub in China, the reform changes what is possible inside a CBZ and how cheaply it can be done.
The 24 measures in four themes
The 24 measures are organized around four shifts in how CBZs are expected to function:
- From single formats to “bonded+” diversification. Seven measures promote bonded maintenance, bonded inspection, remanufacturing, cross-border e-commerce, bonded training, biomedicine R&D linkage, and innovative biomedicine supervision.
- From trade orientation to national-strategy demand. Four measures cover off-site supervision of major-equipment industry chains, optimized management of key commodities, and differentiated conformity assessment.
- From “two ends out” to dual circulation. Seven measures support CBZ-port linkage, export-to-domestic sales, convenient out-of-zone movement of specific goods, optimized entrusted-processing supervision, simplified equipment out-of-zone procedures, expanded information mutual recognition, and optimized cross-border fund settlement.
- From perimeter fencing to smart, coordinated supervision. Six measures build a smart-supervision system, full-lifecycle management, joint incentives for trustworthy enterprises, better supporting services, an integrated service-management platform, and risk co-control.
The bonded-maintenance-related items sit chiefly in the first theme but are reinforced by the fourth (smart supervision) and the third (port linkage, fund settlement).
Bonded maintenance: scale and the catalogue
Bonded maintenance is described by Customs as a representative industry of “new quality productive forces” and a lever for upgrading industrial and supply chains. Since 2019, GACC, together with MOFCOM and the ecological-environment authority, has published four batches of the CBZ bonded-maintenance catalogue. As of early 2026 the catalogue covers 276 product categories and has driven nearly 240 projects implemented inside zones, supporting aviation, high-end equipment, and other industries. The fourth batch alone added 179 items — including communication base stations and automotive power batteries — signalling a clear intent to widen the scope.
In 2025, enterprises inside CBZs recorded maintenance import-export of RMB 375.73 billion, up 3.2% year on year. The 168 comprehensive bonded zones (out of 174 national special customs zones) handled RMB 7.2 trillion of import-export in 2025, up 8.2% and equal to 15.9% of national trade; in the first five months of 2026 they handled RMB 3.5 trillion, up 27.1% and 16.9% of national trade. Bonded maintenance is a small but fast-growing slice of that base.
The two breakthrough changes
Two changes in the 2026 measures are decisive for FIEs:
- After-sales repair of domestically exported goods is de-restricted. Repair of a enterprise’s own exported electromechanical products, conducted in a “two ends out” model inside a CBZ, is no longer limited by the bonded-maintenance positive list or the catalogue of banned imported used machinery. This directly answers the overseas after-sales needs of Chinese-exported high-value products and helps stabilise supply chains.
- The “bonded-maintenance-remanufacturing” model. Goods completed under bonded maintenance may now be used for in-zone processing whose output is for direct export. Previously, repaired products had to be re-exported in the direction they came from; if further processing was needed, they had to be re-exported and then re-declared into the zone under processing trade — a costly, slow round trip. The new model closes the loop as “overseas return — repair — reprocess — re-export.”
Local practice already confirms the benefit. At Huangpu CBZ in May 2026, a digital-technology firm moved repaired LCD screens straight from its repair workshop to its own processing line; it reported roughly 30% cost savings and 50% shorter lead times. In July 2026, Wuzhou CBZ in Guangxi logged the region’s first bonded-maintenance-remanufacturing order: repaired LCD screens flowed in-zone to another company for bonded processing, saving about RMB 20,000 per batch and seven days of material周转.
How an FIE uses CBZ bonded maintenance
Common FIE applications:
- Global after-sales hub. Hold returned overseas units bonded, repair them, and re-export — deferring duty and VAT and avoiding the used-machinery import ban for genuine repair.
- Repair-to-reprocess. Use repaired units as inputs for in-zone manufacturing destined for export, cutting the round-trip declaration.
- Remanufacturing. Expanded scope lets more product types be restored to like-new condition inside the zone.
- Aviation and high-end equipment servicing. Established catalogue items (e.g., aircraft components) support MRO clusters in zones such as those serving aerospace supply chains.
These uses retain high-value service activity onshore, improve customer lead times, and reduce working capital tied up in redundant declarations.
Compliance essentials
- Confirm catalogue coverage. Verify the product is in the bonded-maintenance catalogue; for domestically exported self-produced goods, the de-restriction applies, but other goods still need catalogue status.
- Register and file the process. Enterprises apply to the directly-appointed Customs house, complete filing, system debugging, and clearance testing, as Wuzhou and Huangpu did.
- Keep systems connected. Smart supervision expects production and WMS data to be open to or interfaced with Customs systems.
- Respect export destination. Reprocessed outputs under the new model are for direct export; divergence from the declared flow is a violation.
- Watch the directory expansion. MOFCOM has signalled the catalogue will keep widening and be replicated to FTZs, so monitor updates.
Related reading
See our articles on comprehensive bonded zones, bonded logistics centres (Type B), and import-export clearance for the fuller customs picture.
综合保税区保税维修：2026年扩能提质改革与新”保税维修再生产”模式
为何当下重要
对于向全球市场销售高价值机械、电子和车辆产品的外商投资企业而言，售后维修长期是结构性难题。在旧模式下，从海外退回维修的货物即便要作为区内进一步加工的投入，也须在完成维修后复运出境——”出区再入区”的循环增加了报关、仓储、装卸与时效成本，某些情形更受旧机电禁止进口目录限制而无从开展。
2026年4月，国务院办公厅转发海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40号）。这是继2019年《关于促进综合保税区高水平开放高质量发展的若干意见》（国发〔2019〕3号）之后国家出台的第二个综保区”顶层设计”文件，将24项改革措施归为四大主题。保税维修、保税检测、再制造、跨境电商、生物医药研发被明确列为要培育的”保税+”新业态。对于在中国运营区域服务或制造枢纽的外商投资企业，此次改革改变了区内可做之事及其成本。
24项措施的四类主题
24项措施围绕综保区功能定位的四个转变展开：
- 从单一业态向”保税+”多元转变。 七项措施促进保税维修、保税检测、再制造、跨境电商、保税培训、生物医药研发联动及创新生物医药监管。
- 从外贸导向向服务国家战略需求转变。 四项措施涵盖重大技术装备产业链异地监管、优化重点商品管理、差异化合格评定。
- 从”两头在外”向双循环转变。 七项措施支持综保区与口岸联动、出口转内销、特定货物便捷出区、优化委托加工监管、简化设备出区手续、扩大信息互通互认、优化跨境资金结算。
- 从围网管理向数智化、协同化转变。 六项措施建设智慧监管体系、全生命周期管理、守信联合激励、提升配套服务水平、建设综合服务管理平台、强化风险联防联控。
与保税维修相关的条款主要落在第一主题，并由第四主题（智慧监管）与第三主题（口岸联动、资金结算）强化。
保税维修：规模与目录
海关将保税维修定位为”新质生产力”的代表性产业，也是提升产业链供应链能级的重要抓手。自2019年以来，海关总署会同商务部、生态环境主管部门已公布四批综保区保税维修目录。截至2026年初，目录累计覆盖276类商品，带动近240个项目在区内实施，支撑航空、高端装备等产业。仅第四批即新增通信基站、汽车动力电池等179项，显示出明确扩围意图。
2025年，综保区内企业实现维修进出口值3757.3亿元、同比增长3.2%。全国168个综保区（占174个海关特殊监管区域的主体）2025年实现进出口7.2万亿元、增长8.2%，占全国15.9%；2026年前5个月实现进出口3.5万亿元、增长27.1%，占全国16.9%。保税维修是其中规模不大但增长迅速的一块。
两项突破性变化
2026年措施中有两项变化对外商投资企业具有决定性意义：
- 国产出口货物售后维修解限。 企业在综保区内以”两头在外”方式开展自产出口机电产品保税维修，不受综保区维修产品目录和禁止进口的旧机电产品目录限制。这直接回应了国产高价值产品境外售后需求，有助于稳定产供链。
- “保税维修再生产”模式。 完成保税维修的成品现可用于以直接离境出口为目的的区内生产加工。此前，维修成品须按来源方向复运出境；如需进一步加工，须先复运出境再以加工贸易方式重新报关入区——成本高、耗时长。新模式打通”境外退回—维修—再生产—复出口”闭环。
地方实践已印证成效。2026年5月，黄埔综保区内一家数码科技企业把维修完成的液晶显示屏直接从维修车间运至自有加工产线，节省约30%成本、时效缩短50%。2026年7月，广西梧州综保区落地全区首单保税维修再生产业务：维修完成的液晶显示屏在区内流转至另一家企业开展保税加工，单批次节约约2万元、物料周转缩短7天。
外商投资企业如何使用综保区保税维修
常见应用：
- 全球售后枢纽。 保税持有海外退回设备、完成维修并复出口，递延关税与增值税，且 genuine 维修不受旧机电进口禁令限制。
- 维修转加工。 将维修成品作为区内出口制造投入，省去往返报关。
- 再制造。 扩围后更多品类可在区内恢复至接近新品状态。
- 航空与高端装备服务。 既有目录项（如航空部件）支撑综保区MRO集群。
这些用途把高附加值服务留在境内、改善客户时效，并减少冗余报关占用的营运资金。
合规要点
- 确认目录覆盖。 核实产品是否在保税维修目录内；对国产自产出口货物适用解限，但其他货物仍须具目录资格。
- 注册登记与流程备案。 企业向直属海关申请，完成备案、系统调试与通关测试，如梧州、黄埔所做。
- 系统联通。 智慧监管要求生产及WMS数据向海关开放或对接。
- 坚守出口去向。 新模式下的再生产成品须直接出口；偏离申报流向属违规。
- 关注目录扩围。 商务部已表示目录将持续扩围并向自贸区复制推广，应持续关注更新。
延伸阅读
请参阅我们关于综合保税区、保税物流中心（B型）与进出口清关的文章，了解更完整的海关图景。
Sources
- 海关总署：《24项”国家红利”持续释放强劲动能》（解读国办函〔2026〕40号，综合保税区扩能提质24项措施）：<http://www.customs.gov.cn/customs/2026-06/17/article_2026061715484750539.html>
- 海关总署新闻发布会：解读促进综合保税区扩能提质若干措施（24项措施四大主题、保税维修276类、2025年维修进出口3757.3亿元）：<http://www.customs.gov.cn/customs/xwfb34/302330/hgzsjxzlgmswaqpz_shmlstjyxwfbh/index.html>
- 南宁海关：广西首单保税维修再生产业务落地梧州综合保税区（2026-07-17，国办函〔2026〕40号落地）：<http://huangpu.customs.gov.cn/nanning_customs/600328/600329/7261577/index.html>
- 黄埔海关：保税维修再生产新模式落地黄埔综保区（2026-05-20，节省30%成本、时效缩短50%）：<http://chengdu.customs.gov.cn/huangpu_customs/536769/536770/7185014/index.html>