The “online shopping bonded import” model is also known as the bonded “stocking model”, which refers to the import of foreign goods into the bonded area by batch transportation, storage in the bonded area and the establishment of an entry record list. After consumers purchase online, the reserved goods in the bonded area are directly shipped from the domestic bonded warehouse and the import customs clearance is carried out at the same time. The import method of using domestic express delivery to the hands of consumers is relatively fast.
The bonded stocking model is suitable for e-commerce platforms with relatively focused categories and large stocking volumes. Its characteristics are “shipping from overseas to the bonded warehouse before receiving orders”, using big data to analyze the demand for goods and prepare orders in advance. Goods are stored in bonded warehouses and stored in customs supervision places, which can achieve fast customs clearance. For consumers, the bonded stocking model has relatively fewer product types but relatively lower prices, low freight and fast delivery speed. If consumers apply for a return of purchased products, the General Administration of Customs has clearly stipulated the return method under the cross-border e-commerce retail import model: the returned goods should be delivered to the original supervision place in their original state within 30 days from the date of customs release, and the corresponding taxes will not be levied, and the individual annual transaction cumulative amount will be adjusted. Bonded stocking solves the pain points of direct mail imports, such as “many batches, small single-time cargo volume, and strict customs supervision”, and the speed of order fulfillment has also been greatly improved.
Under the current bonded stocking method, imported goods are levied according to the comprehensive tax rate. However, the bonded stocking model has certain supply chain risks. If improper product selection causes inventory backlogs, the company will have to bear a large inventory cost, which places great demands on the company’s product selection capabilities. It is precisely for the avoidance of the risk of goods backlog that the bonded stocking model in China is currently limited to the bonded import model in the “customs special supervision area” and “bonded logistics center (Type B)” approved by the customs.