The 2026 measures let export products and parts enter comprehensive bonded zones for bonded repair and re-export, free of the repair catalogue and used-machinery import ban. 2026年措施允许出口产品及零部件进入综合保税区开展保税维修并复运出境，不受维修目录与旧机电进口禁令限制。 China’s bonded-repair product catalogue expanded from 97 to 276 tariff lines across four … Bonded repair (global repair) pilot expansionRead more
Bonded Logistics
China Customs Advance Rulings for Foreign-Invested Enterprises: Locking In Classification, Origin and Valuation Before Shipment
An advance ruling lets an importer fix classification, origin and valuation with Customs before the goods actually move, under GACC Order No. 236, effective 1 February 2018. 依据海关总署令第236号（2018年2月1日起施行），预裁定允许进口人在货物实际进出口前，就商品归类、原产地与完税价格要素与海关事先确定。 Only four categories are rulable — classification, origin or originating qualification, dutiable-value … China Customs Advance Rulings for Foreign-Invested Enterprises: Locking In Classification, Origin and Valuation Before ShipmentRead more
Bonded inspection pilot outside comprehensive bonded zones
China launched a bonded inspection pilot outside comprehensive bonded zones on 2 July 2026. 中国于2026年7月2日启动了综合保税区外的保税检测试点。 The 2026 measures support high-tech, high-value bonded inspection inside comprehensive bonded zones under a positive-list approach. 2026年的措施以正面清单方式，支持综合保税区内高技术、高价值保税检测业务。 Consumable materials imported for testing may be written … Bonded inspection pilot outside comprehensive bonded zonesRead more
Free trade zone bonded logistics playbook
“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 … Free trade zone bonded logistics playbookRead more
Bonded Logistics Centres (Type B), Bonded Warehouses and China’s Cross-Border Distribution Network (2026)
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 … Bonded Logistics Centres (Type B), Bonded Warehouses and China’s Cross-Border Distribution Network (2026)Read more
Comprehensive Bonded Zones’ Capacity-Building and Quality Upgrade (2026): A Practical Guide for Foreign-Invested Enterprises
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 … Comprehensive Bonded Zones’ Capacity-Building and Quality Upgrade (2026): A Practical Guide for Foreign-Invested EnterprisesRead more
Comprehensive Bonded Zones (CBZ): Building Bonded Supply Chains, Deferred Tax and a Global Distribution Hub
A Comprehensive Bonded Zone is a fenced, customs-supervised enclave where imported goods stay duty- and VAT-deferred until they leave for the domestic market.综合保税区是封闭式海关监管区域，境外货物入区后关税与进口环节增值税暂缓缴纳，直至销往国内市场时才完税。 CBZs consolidate twelve statutory functions—processing, R&D, storage, transit, display, cross-border e-commerce and more—under one bonded roof.综合保税区在单一保税框架内集成十二项法定功能，涵盖加工、研发、仓储、中转、展示、跨境电商等。 The … Comprehensive Bonded Zones (CBZ): Building Bonded Supply Chains, Deferred Tax and a Global Distribution HubRead more