- In April 2026, the State Council General Office forwarded the General Administration of Customs’ “Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones” (Guoban Han [2026] No. 40), a 24-point package reshaping how foreign-invested enterprises can use 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），以 24 条措施重塑外资企业运用综合保税区的方式。- The measures broaden bonded business lines — bonded repair, bonded testing, remanufacturing, cross-border e-commerce returns, bonded training, and biopharma R&D linkage — letting more “two-ends-out” and domestic-market activities happen inside the zone.
措施拓宽了保税业态——保税维修、保税检测、再制造、跨境电商退货、保税培训、生物医药研发联动，使更多”两头在外”及面向国内市场的活动得以在区内开展。- For the first time, qualifying out-of-zone biopharma R&D firms can be granted a CBZ customs registration code, extending bonded-R&D treatment beyond the physical fence to firms that cannot relocate their labs.
符合条件的区外生物医药研发企业首次可获赋综合保税区海关注册编码，将保税研发红利延伸至无法将实验室迁入区内的企业。- Bonded logistics is explicitly upgraded: zones may build bulk-commodity storage and distribution bases and conduct physical blending of metal ores under bonded-logistics status, lowering handling and mixing costs for importers.
保税物流被明确升级：区内可建设大宗商品集疏储运基地，并以保税物流方式开展金属矿产品物理混配，降低进口企业的装卸与混配成本。- Domestic-market access eases — export-to-domestic sales of drugs and veterinary products with domestic approvals are exempt from certain customs clearance documents, and entrusted processing with non-bonded materials can move in and out without licence paperwork.
内销通道放宽——取得境内上市/批准文号药品、兽药的区内产品内销免予申领相关通关单，使用非保税料件的委托加工进出区免予许可证件。- Cross-border settlement is streamlined — qualified zone enterprises can enjoy trade-forex convenience pilot policies and are encouraged to use RMB, easing working-capital flows for foreign-invested operators.
跨境结算便利化——符合条件的区内企业可享贸易外汇收支便利化试点政策，并被鼓励使用人民币，缓解外资运营主体的资金周转。
Comprehensive Bonded Zones’ Capacity-Building and Quality Upgrade (2026): A Practical Guide for Foreign-Invested Enterprises | 综合保税区扩能提质（2026）：外资企业实操指南
Why this matters now
Comprehensive Bonded Zones (CBZs) are China’s most policy-rich form of customs special supervision area, combining bonded storage, processing, trade and logistics under a single fence. They were originally designed around a “two-ends-out” (import materials, export finished goods) model. As the domestic market matured and import substitution grew, that model no longer matched how multinational groups actually operate. The April 2026 Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones (Guoban Han [2026] No. 40, forwarded by the State Council General Office and drafted by the General Administration of Customs, GACC) is the policy response — 24 measures that widen what can happen inside a zone and, importantly, reach some benefits outside the fence. For a foreign-invested enterprise weighing where to site regional distribution, repair, testing or R&D, these measures change the calculus.
The new business lines you can run in-zone
The measures explicitly expand the menu of permitted bonded activities:
- Bonded repair. Domestic-manufactured export products and spare parts may enter the zone from abroad for repair and re-export, free of the zone repair catalogue and the banned-used-machinery catalogue restrictions; repaired finished goods may be used for in-zone export-bound processing; a negative-list approach to repair products is being piloted, and repaired-for-import finished goods may eventually be sold domestically under import rules.
- Bonded testing. High-tech, high-value testing is encouraged; consumable materials imported for testing may be written off against actual consumption; a positive-list approach is piloted, and domestic export products/spare parts may enter for testing free of the banned-used-machinery catalogue.
- Remanufacturing. The “two-ends-out” bonded remanufacturing product scope is expanded, with international logistics distribution for remanufactured goods.
- Cross-border e-commerce. Export goods may be returned to the zone, stored, sorted and consolidated with in-zone goods, then re-exported.
- Bonded training. Zone enterprises may use imported duty-free simulators and large medical devices for training.
- Biopharma R&D linkage. Qualifying out-of-zone biopharma R&D firms may be granted a CBZ customs registration code (see below).
The breakthrough: bonded R&D reaches outside the fence
A notable innovation targets biopharma firms that cannot move their labs into a zone. Under the measures, qualifying out-of-zone biopharma R&D enterprises may be piloted with a CBZ customs registration code. Once coded, imported R&D materials are, except where laws otherwise provide, exempt from licence documents, placed under bonded supervision, and written off against actual R&D consumption. The materials are restricted to the coded enterprise’s own R&D use; if transferred to another enterprise, applicable import duties, VAT and consumption tax must be made up, with domestic-stage VAT and consumption tax levied as normal. This lets foreign-invested biopharma groups capture bonded-R&D economics without physically relocating laboratories.
Bonded logistics and bulk commodities
The measures upgrade bonded logistics as a supply-chain tool:
- Zones may build bulk-commodity collection, distribution and storage bases for energy and mineral products, supporting national strategic reserves.
- Zone enterprises may conduct physical blending of metal ores under bonded-logistics status — for example blending imported iron ore to an optimal smelting mix — reducing handling, transfer and in-plant mixing cost.
- Major-equipment leasing supply chains get off-site entrusted supervision: where equipment cannot practically enter the zone, customs may delegate supervision off-site, lowering logistics cost; aircraft and aero-engine makers may complete off-site completion, test flights and delivery per their actual layout.
Easier domestic-market access
Moving goods from zone to domestic market (the “X-shaped” flow) is simplified:
- Zone-produced drugs with a domestic marketing authorisation, and veterinary products with a domestic approval number, are exempt from the relevant import clearance documents on domestic sale.
- Entrusted processing by a zone manufacturer for an out-of-zone enterprise, using non-bonded materials with finished goods returned out of zone, moves in and out without licence documents.
- Zone-imported duty-free equipment and parts under licence management may leave the zone against a licence consistent with their inbound status; equipment whose licence was already submitted may leave without customs declaration after the supervision period ends.
Cross-border settlement and trusted operators
For foreign-invested operators, the financial plumbing matters as much as the tariff treatment:
- The measures deepen cross-border trade and investment high-level opening pilots, letting qualified zone enterprises enjoy trade-forex convenience policies.
- Enterprises are encouraged to use RMB in cross-border trade and investment, easing settlement.
- AEO (Authorized Economic Operator) and high-credit zone enterprises may, on application, be exempted from related guarantees for out-processing, out-zone testing, out-zone repair and consolidated declaration; they also get stronger financial-credit support.
What this means for site and operating decisions
- Regional distribution hub. If you import bulk commodities or components, a CBZ with ore-blending or distribution-base permission can consolidate and pre-mix inventory under bonded status before domestic or export release.
- After-sales and repair centre. Bonded repair free of the repair catalogue lets you service regional markets from a single CBZ base rather than shipping units home.
- Testing and training. Bonded testing with consumable write-off, and bonded training on imported simulators, suit electronics, medical-device and automotive suppliers.
- Biopharma R&D. If a physical zone move is impractical, pursue the out-of-zone coding pilot to get bonded import of R&D materials.
- Treasury and FX. Combine bonded status with trade-forex convenience and RMB settlement to shorten working-capital cycles.
Boundaries to keep in mind
The benefits are scoped, not universal. Bonded-R&D materials for coded out-of-zone firms are ring-fenced to that firm’s R&D and trigger back-duty if diverted. Repaired-for-import goods and domestic sales still follow import rules. Entrusted processing relief applies only to non-bonded materials. And the 24 measures are a framework: specific eligibility, pilots and positive/negative lists are rolled out by customs and local governments, so confirm the current status of the relevant pilot in your target zone before committing capital.
综合保税区扩能提质（2026）：外资企业实操指南
为何当下重要
综合保税区（综保区）是中国政策最富集的海关特殊监管区域，在”一线”围栏内集保税仓储、加工、贸易与物流于一体。其最初围绕”两头在外”（进料—出口成品）模式设计。随着国内市场成熟与进口替代增强，这一模式已难以匹配跨国集团的 actual 运作。2026 年 4 月国务院办公厅转发的海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40 号）正是政策回应——24 条措施拓宽了区内可开展的业务，并将部分红利延伸到围栏之外。对于正权衡区域分拨、维修、检测或研发选址的外资企业，这些措施改变了决策逻辑。
可在区内开展的新业态
措施明确拓宽了可开展的保税业务清单：
- 保税维修。 国内加工的出口产品及其零配件可自境外进入综保区维修后复运出境，不受维修产品目录及禁止进口旧机电目录限制；区内完成的保税维修成品可用于以直接离境出口为目的的区内生产加工；探索维修产品负面清单管理，并逐步推进进境维修成品转内销（按现行进口管理规定执行）。
- 保税检测。 鼓励区内企业开展高技术、高附加值保税检测；进口用于检测的消耗性材料按实际耗用核销；探索检测正面清单管理，国内出口产品及零配件可不受旧机电目录限制进入检测。
- 再制造。 拓展”两头在外”保税再制造产品范围，支持对境外再制造产品开展国际物流分拨。
- 跨境电商。 出口商品可退回综保区，与区内货物同仓存储、分拣、合包后再出口。
- 保税培训。 区内企业可利用进口免税飞行模拟器、大型医疗器械等开展培训。
- 生物医药研发联动。 符合条件的区外生物医药研发企业可获赋综保区海关注册编码（见下文）。
突破点：保税研发延伸至围栏之外
一项显著创新指向无法将实验室迁入区内的生物医药企业。依措施，符合条件的区外生物医药研发企业可试点赋予综保区海关注册编码。一经赋码，其自境外进口的研发料件除法律法规另有规定外，免予提交许可证件、实施保税监管，并按实际研发耗用核销。料件仅限该赋码企业研发自用；若流转至其他企业，须按规定补缴进口关税、进口环节增值税与消费税，国内环节增值税、消费税照章征收。这使得外资生物医药集团无需物理搬迁实验室即可享受保税研发红利。
保税物流与大宗商品
措施将保税物流升级为供应链工具：
- 区内可建设大宗商品集疏与储运基地，开展能源、矿产品等存储分拨，服务国家战略储备。
- 区内企业可以保税物流方式开展金属矿产品物理混配——例如将进口铁矿石混配至最佳冶炼配比——降低装卸、转运与厂内混配成本。
- 重大技术装备租赁供应链获异地委托监管：设备实际入区确有困难的，海关可实施异地委托监管，降低物流成本；飞机及航空发动机生产企业可按实际布局开展异地完工、试飞与交付。
更便利的国内市场准入
货物由区入内（”X 型”流向）得以简化：
- 区内生产的、已取得境内上市药品批准证明文件的药品，以及取得兽药产品批准文号的兽药，内销时免予申领相关进口通关单。
- 区内加工制造企业承接区外企业委托加工、使用非保税料件且制成品返回区外的，相关料件与制成品进出区免予申领许可证件。
- 区内进口、属许可证件管理的免税设备及其零配件，出区可凭与入境状态一致的许可证件验放；出区前已提交许可证件的，监管年限届满后出区无需报关。
跨境结算与守信激励
对外资运营主体而言，资金通道与税差同等重要：
- 措施深化跨境贸易投资高水平开放试点，支持符合条件的区内企业享受贸易外汇收支便利化政策。
- 鼓励区内企业在跨境贸易投资中使用人民币，便利结算。
- 海关高级认证企业及高信用等级企业可申请在开展外发加工、出区检测、出区维修、分送集报等业务时免除相关担保，并获得更大力度金融信贷支持。
对选址与运营决策的启示
- 区域分拨枢纽。 若进口大宗商品或零部件，具备混矿或储运基地资质的综保区可在保税状态下完成库存整合与预混配，再放行内销或出口。
- 售后与维修中心。 不受维修目录限制的保税维修，让你以单一综保区基地服务区域市场，而非将设备运回本国。
- 检测与培训。 消耗性材料按耗用核销的保税检测，以及进口模拟器的保税培训，适合电子、医疗器械与汽车供应商。
- 生物医药研发。 若物理搬迁不现实，可申请区外赋码试点，实现研发料件保税进口。
- 资金与外汇。 将保税状态与贸易外汇便利化、人民币结算结合，缩短资金周转周期。
须把握的边界
红利是有范围的，而非普适。区外赋码企业的保税研发料件限定该企业研发自用，一旦流转即触发补税。维修转内销与内销仍按进口规则执行。委托加工优惠仅适用于非保税料件。且 24 条措施是框架性文件：具体资格、试点与正/负面清单由海关及地方政府落地，故在投入资本前，须确认目标综保区相关试点的当前状态。
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