Customs Special Supervision Zone

Special Customs Supervision Areas are special zones established by China Customs to promote processing trade, bonded logistics, international trade, and other businesses. They include bonded zones, export processing zones, bonded logistics parks, cross-border industrial zones, bonded port areas, and comprehensive bonded zones. Their core feature is 'within the territory but outside customs', meaning goods entering these areas are treated as exported and can enjoy tax rebates, exemptions, and bonded policies. Usage scenarios: Enterprises store goods in these areas for warehousing, distribution, processing, and transit trade, deferring customs duties and import taxes until the goods actually leave the country or are sold domestically. Precautions: Different areas have different functions and policies (e.g., comprehensive bonded zones have the most complete functions), so enterprises should choose based on business type; goods entering and leaving must be declared to customs and subject to supervision; domestic sales require payment of duties and deferred tax interest. Compared with 'bonded warehouses', special supervision areas have more comprehensive functions, allowing processing, R&D, and repair; unlike 'Pilot Free Trade Zones', which focus on institutional innovation, these are physically enclosed areas under customs supervision.