Export Supervised Warehouse

Export Supervised Warehouse refers to a warehouse approved by customs for the exclusive storage of goods that have been sold abroad but not yet shipped for export, under full customs supervision. Its core functions include consolidating, distributing, temporarily storing, and providing simple processing services for export goods, and it allows customs declaration, inspection, and other procedures to be completed before the goods actually leave the country. Use cases include: exporters needing to consolidate multiple batches of small-volume goods for unified shipment, or using the supervised warehouse for goods accumulation before export tax rebate. Precautions: goods entering the warehouse are deemed as exported and can apply for tax rebate, but must actually leave the country; no substantial processing is allowed during storage; if the export is canceled or the goods are diverted to domestic sale, taxes must be repaid and relevant procedures completed. Difference from 'Bonded Warehouse': bonded warehouses mainly serve import temporary storage and bonded processing, while export supervised warehouses specifically provide pre-export supervision services for export goods; Difference from 'Ordinary Warehouse': ordinary warehouses have no customs supervision and cannot achieve tax rebate upon warehouse entry.