Bonded is an internationally accepted customs supervision system, that is, with the approval of the customs, goods can enter the country without the merchant going through the tax formalities, and the goods can be disposed of “within the country but outside the customs”. Bonded logistics refers to the effective flow of goods from the supply place to the demand place under the state of “tax preservation” approved by the bonded business operator, including transportation, storage, simple processing, distribution, circulation, delivery and value-added services. In addition to basic logistics functions, bonded logistics also includes customs supervision, taxation, customs declaration, port management and other related elements. Logistics and bonded supervision are closely combined to form a complete bonded logistics system. Bonded logistics activities are mainly limited to the customs supervision area. Domestic goods entering the bonded area are regarded as exports and enjoy export tax rebate policies; foreign goods entering the bonded area are subject to bonded policies, and the customs retains the right to levy taxes.
Bonded areas are the procurement, delivery, distribution and processing trade bases for multinational companies. The cross-border bonded areas can promote trade and investment liberalization, have policy advantages, and to a certain extent have the basic characteristics of international free trade zones. They implement the policy of “opening the first line, controlling the second line, freedom within the zone, and tax refund upon entry into the zone”. They are the procurement, delivery, distribution and processing trade bases for multinational companies. Enterprises within the zone can directly handle customs declaration procedures at the competent customs. Goods within the zone can be freely transferred between enterprises within the zone and other special regulatory areas or places such as export processing zones, bonded warehouses, and export regulatory warehouses, and cross-customs declaration and withdrawal operations. In the era of diversified trade, domestic bonded areas can support a variety of customized customs clearance methods such as domestic bonded transfers, domestic and foreign goods entering the zone, import and export under various regulatory methods, and distribution to the world or within the country. “Currently, there is a large demand for bonded warehouses for cross-border e-commerce imports.