What is bonded warehousing? What kind of goods can enter the bonded warehouse?

Bonded warehouse is the most widely used form in the bonded system, which refers to the warehouse established with the approval of the customs to store bonded goods and other goods that have not gone through customs formalities. Bonded warehouses are divided into public bonded warehouses and self-use bonded warehouses according to different users. The public bonded warehouse is operated by an independent enterprise as a legal person in China, mainly engaged in warehousing business and providing bonded warehousing services to the society.

The significance of tax warehousing The bonded warehousing business managed by the third party logistics is a newly launched bonded logistics business in recent years, and it is a new management mode based on the efficient import and export declaration and tax payment of bonded goods by the General Administration of Customs. Under this new management mode, bonded warehouses can be located outside the bonded area, and some operation processes are decentralized by the customs and managed by third-party logistics enterprises. The customs may inspect the stocks of bonded warehouses at any time and supervise the bonded warehouses.

The bonded warehouse declares the list of import and export goods to the customs once a month, checks the bonded goods inventory with the customs system, and pays taxes at one time, which greatly simplifies the customs entry and exit procedures and speeds up customs clearance. This management mode is especially suitable for the bonded inventory business of maintenance spare parts with high requirements on time and inventory. The difference between bonded warehousing and warehousing

Bonded warehousing is different from general warehousing, and the supervision of bonded warehousing is much stronger. The whole cycle of goods in the warehouse needs to be grasped in real time, so there are more requirements for the management information system of tax declaration and warehousing. Inventory informatization can comprehensively control and manage the logistics of enterprises through warehousing, warehousing, moving, inventory and other operations, which can reduce inventory, reduce capital occupation, put an end to the backlog and shortage of materials, improve service level and ensure the smooth progress of production and business activities.

Notes on Customs Administration of Bonded Warehouse Goods

Bonded warehouses shall carry out bonded warehousing business in accordance with the scope and types of goods approved by the customs.

Bonded warehousing goods warehousing

(1) With the approval of the customs, the following goods can be stored in bonded warehouses:

Processing trade imported goods; Transit goods; Providing maintenance oil, materials and spare parts for ships and aircraft sailing internationally; Import and entrust the maintenance of spare parts for foreign products; Temporary storage of goods abroad; General trade goods that have not gone through customs formalities; Other goods that have not completed customs formalities with the approval of the customs.

(2) Goods under the following circumstances shall not be stored in bonded warehouses:

Customs prohibits goods stored in bonded warehouses, such as cars, office supplies, household appliances, etc. ; Precursor chemicals, military and civilian chemicals, waste materials and other goods that need to be licensed according to regulations but cannot be provided by enterprises. ; Declare that the goods in the warehouse are beyond the business scope; Declare that the goods in stock exceed the storage capacity; The bonded goods declared as the warehouse of imported materials and parts exceed the annual processing and production capacity of the enterprise.

Simple Processing of Goods in Bonded Warehouse (1) Where a bonded warehouse applies for simple processing of goods in bonded warehouse, such as repackaging, classification, labeling, disassembly, etc., it must fill in the Application Form for Simple Processing of Goods in Bonded Warehouse in advance and submit it to the competent customs.

(two) after the examination and approval by the competent customs, the opinions on whether to allow the simple processing of goods in bonded warehouses are signed in the column of "Approval Form for Simple Processing of Goods" and distributed to enterprises.

(3) The bonded warehouse shall, within 3 working days after the simple processing of the stored goods is completed, add the processing information in the Audit Form of Simple Processing of Goods in Bonded Warehouse and return it to the competent customs.

Storage period of bonded warehouse goods (1) The storage period of bonded warehouse goods is one year. After the expiration of the storage period, if there are justified reasons, you may apply to the competent customs for an extension, which shall not exceed one year at the longest.

(2) Documents to be submitted for the extension formalities:

. Deferred storage protocol; Application form for delayed storage of goods in bonded warehouse.

(3) If the extension is approved by the customs, the customs shall issue the Audit Form for Delayed Storage of Goods in Bonded Warehouse.

(4) If the goods have not been transported out of the country after the specified storage period of three months, and the relevant entry formalities have not been handled, the customs shall sell them according to law.

Another use of bonded warehouses:

Import and export enterprises rely on bonded warehouses to return export products to Hong Kong for maintenance, which can greatly reduce operating costs.

Shenzhen Dongtai international logistics co., ltd

It is a modern third-party logistics enterprise based on the concept of "specialized orientation, integrated operation and differentiated development", which efficiently integrates business flow, logistics, information flow and capital flow, provides customers with personalized service solutions, helps customers enhance their competitive advantage and create value to the maximum extent. Business involved: Shenzhen customs declaration

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