I. Bonded warehousing
Refers to the bonded warehouse approved by the customs for storing bonded goods? The warehousing behavior of goods. Bonded goods are mainly goods that need to be transported out of the country after temporarily entering the country, or imported goods that have been approved by the customs to suspend tax payment. Bonded warehouses are directly supervised by the customs. Although the goods are also entrusted by the depositor, the depositor is responsible to the customs, and the documents for warehousing or outbound need to be signed by the customs.
Bonded warehousing is generally carried out near the entry and exit ports. 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.
Second, the bonded warehouse
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.
Three. Scope of goods
(1) Processing imported goods;
(2) Transit goods;
(three) the supply of oil, materials and spare parts for the maintenance of ships and aircraft;
(four) the import and maintenance of parts and components of foreign products;
(5) Temporary storage of goods by foreign investors;
(6) General trade goods that have not gone through customs formalities;
(seven) other goods approved by the customs without customs formalities.
How to apply for bonded warehousing in the bonded area
Four. Application conditions
(a) registered by the administrative department for industry and commerce, with the qualification of enterprise legal person. Among them, enterprises applying for public bonded warehouses must have warehousing business within their business scope;
(2) The minimum registered capital is 2 million yuan;
(3) Having the ability to pay taxes to the customs;
(4) Having a business place dedicated to storing bonded goods;
(five) to apply for the storage of goods with special permission, it shall hold the prescribed special permission;
(6) The annual export value of the processing trade enterprise applying for operating the bonded warehouse of raw materials shall not be less than100000 USD;
(seven) the application for the establishment of bonded warehouses shall conform to the requirements of the customs for the layout of bonded warehouses;
(8) Having safety isolation facilities, supervision facilities and other facilities required for handling business that meet the requirements of customs supervision;
(9) Having a computer management system for bonded warehouses that meets the requirements of customs supervision, and networking with the customs;
(10) Having a bonded warehouse management system that meets the requirements of customs supervision and an accounting system that meets the requirements of the Accounting Law;
(eleven) in line with the national land management, planning, transportation, fire protection, safety, quality inspection, environmental protection and other aspects of the laws, administrative regulations and relevant provisions;
(twelve) to apply for the establishment of a public bonded warehouse with a minimum area of 2000 square meters;
(thirteen) to apply for the establishment of a bonded warehouse for liquid dangerous goods, with a minimum volume of 5000 square meters;
(fourteen) to apply for the establishment of a bonded warehouse for consignment maintenance, with a minimum area of 2000 square meters;
(15) Other conditions stipulated by laws, administrative regulations and customs rules.
Summary: 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, which has certain requirements for the information management system. However, bonded warehousing has also greatly improved the operational efficiency of enterprise warehousing and better managed enterprises.