Bonded R&D refers to a business model in which enterprises operating within special customs supervision areas or bonded supervision premises enjoy bonded policies when conducting R&D activities. Its core feature is that imported equipment, reagents, consumables, and other goods used for R&D may temporarily be exempt from import tariffs and import-stage VAT, but they remain under customs supervision, and materials and finished products generated during R&D must be verified and written off or re-exported according to regulations. It is commonly used by high-tech enterprises in biomedicine, integrated circuits, and new materials within comprehensive bonded zones and pilot free trade zones. Key points include: enterprises must have customs certification qualifications, establish account books that meet supervision requirements, truthfully declare R&D consumables, and pay additional taxes if R&D results are sold domestically. The difference from 'bonded processing' is that bonded processing focuses on manufacturing and is oriented toward finished product export, while bonded R&D focuses on R&D and testing, does not emphasize final product export, and allows small-batch, multi-batch imports. Compared with 'temporary importation,' bonded R&D offers a longer period and simpler procedures.
📝 Examples
1. Our company conducts bonded R&D business in a comprehensive bonded zone. The imported chip testing equipment can be temporarily exempt from tariffs, but we must declare usage records to customs every month. (Demonstrates the tax exemption and supervision requirements of bonded R&D.)
2. Due to R&D failure, this batch of chemical reagents used for bonded R&D must undergo destruction or return procedures in accordance with customs regulations to avoid late declaration fees. (Explains compliant handling after R&D failure.)
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