Item |
EPZ |
Bonded Zone |
ther Regions |
| Production equipment, spare parts, molds, building materials and office articles enters the zone |
Imported from Foreign Countries |
Customs Duty Exempted |
Customs Duty Exempted |
Customs duties levied on building materials, spare parts, molds and office articles according to relevant regulations. Machines and equipment of enterprises that engage in the industries in line with state industry orientation and encouragement and all of whose products are for exempted from customs duties, ,and other products are subject to customs duties. |
| Purchased Domestically |
Goods can enjoy duty drawback after they enter the Zone directly. |
Drawback unavailable |
Drawback unavailable |
| Clearance Mode |
Clearance. The processing zone customs handles clearance 24 hour a day |
Direct release for export, change-customs for import |
Declaration or change-customs at the customs port. |
| Raw materials for production in processing trade enter the zone. |
Materials are bonded. Canceling bank deposit machine accounts, applying electronic account books recording system. |
Materials are bonded. Canceling bank deposit machine accounts, applying manual management and the customs inspection systems. |
Materials are bonded. Canceling bank deposit machine accounts, applying manual management and the customs inspection systems. Materials are subject to manual management and bank deposit machine account management import/export declaration system examination and approval item by item, electronic and manual document-examination. |
| Quota and License Management |
Quota and License are not required for import. |
Quota and License are not required for import. |
Quota and License are required for import. |
| Raw materials and packing materials purchased domestically |
Treated as export. The customs issues the export drawback paper. |
Export drawback paper can be issued only after goods depart the country in practice. |
Duty drawback unavailable. |
| Transfer of bonded materials between in-enterprises |
Free transfer and trade of semi-finished products and raw materials in the zone. |
Free transfer and trade of semi-finished products and raw materials in the zone. |
Duties should be supplemented when bonded materials and finished products are sold domestically. |
| Products re-exported after being processed |
VAT and Excise Exempted |
VAT Exempted |
VAT levied first, and then refunded |
| Verification of materials |
Overall verification half a year in a rolling manner |
Verifying manuals one by one |
Verifying manuals one by one |
