my country’s customs bonded processing supervision model includes two supervision models: “physical fence” and “non-physical fence”.
The physical fence refers to the closed management of bonded processing business carried out by the customs in specially designated areas. At present, it is mainly applicable to enterprises in special areas supervised by the customs, such as bonded areas, export processing zones, bonded port areas, and comprehensive bonded areas, to carry out processing trade. Under this model, the customs implements online supervision on bonded processing enterprises, takes the enterprise as the customs supervision unit, and uses the verification of the enterprise’s electronic bottom account as the main means of customs supervision. Bank deposit ledger management is not implemented.
The non-physical fence refers to the management model in which the customs uses electronic manuals and electronic account books as customs supervision means according to the different situations of the operating enterprises. For bonded processing enterprises that use electronic account books as customs supervision means, the customs uses the enterprise as the supervision unit and implements online supervision. For bonded processing enterprises that use electronic manuals as customs supervision means, the customs uses the bonded processing manual as the supervision unit.