A bonded warehouse is a warehouse approved by customs to store bonded goods and other goods that have not gone through customs formalities.
Many people confuse bonded warehouses and bonded areas. They belong to different rules and regulations in customs supervision, and there are great differences in operation modes and requirements.
In the above-mentioned links, since the goods have not entered domestic circulation, the purchase and sales are both outside, and they can be exempted from taxation after the approval of the customs. However, when the goods are transferred into domestic circulation and sales, enterprises need to pay taxes.
The warehouses and bonded warehouses established in the comprehensive bonded area and the bonded port area are not the same, and the two are strictly differentiated in customs supervision, such as the operation subject, site scale, inspection subject, bayonet and weighbridge, inspection site, video There are different requirements in terms of networking and computer systems.
Therefore, a simple understanding of a bonded warehouse is a warehouse dedicated to the storage of bonded goods.
Bonded warehouse matters need attention
- Materials required for the establishment of a bonded warehouse:
Bonded Warehouse Application.
Floor plan and location plan of the bonded warehouse.
For those who apply for the establishment of a consignment maintenance-type bonded warehouse, the maintenance agreement between the operating enterprise and the foreign businessman shall also be submitted.
- Surface (volume) volume requirements for different types of bonded warehouses:
- The validity period of the approval document of the customs directly under the Customs is 1 year. If the applicant enterprise fails to apply for acceptance within the time limit without justifiable reasons or the acceptance of the bonded warehouse is unqualified, the approval document of the bonded warehouse will automatically become invalid.
- After the warehouse has passed the inspection and acceptance, the customs will issue the "Registration Certificate of Bonded Warehouse", and the validity period of the certificate is 3 years.
- Bonded warehouses shall not be sub-leased or lent to others for operation, and shall not have sub-warehouses.
Goods management in bonded warehouses
- Goods that can be stored in bonded warehouses:
Imported goods for processing trade
Transshipment goods
Supply of fuel, materials, and maintenance parts for international voyage vehicles
Parts imported and consigned for the repair of foreign products
The temporary storage of goods by foreign businessmen
General trade goods for which customs formalities have not been completed
Other goods approved by the customs that have not gone through customs formalities
- Goods that cannot be stored in bonded warehouses:
Goods prohibited by the country
Do not store unapproved goods that affect public safety, public health or health, public morality, or order.
- Goods in bonded warehouses may undergo simple processing such as packaging, grading, classification, marking, dismantling, and assembling, but no substantial processing is allowed.
- Without the approval of the customs, bonded goods shall not be sold, transferred, mortgaged, pledged, lien, used for other purposes, or otherwise disposed of.
- The storage period of goods in the bonded warehouse is 1 year. If there are legitimate reasons, it can be extended with the consent of the customs. Except for special circumstances, the extension shall not exceed 1 year.
