Domestic bonded areas are a necessary option for cross-border import logistics. The export goods of overseas warehouses are directly imported locally as general trade, and can be declared in the form of purchase price, which is relatively low in price. The bonded overseas warehouse model is still under exploration. The advantage is that it supports “whole-in and zero-out”, saving import VAT and transaction tax, but the problem of merging orders and timeliness in warehouse operations still cannot be solved. For example, if an overseas warehouse is established in a bonded area in the UK, the goods must be taxed according to the sales price when they leave the warehouse. Unless the sales price is within the exemption range, it should be declared truthfully. The tax and audit process at the time of declaration is very troublesome. The bonded warehouses imported from China also have such problems. The tax can be levied according to the offshore price for direct mail, and the tax must be paid according to the sales price for stocking in the bonded warehouse. No matter what type of warehousing is to be established, the sales scale, flow, flow direction, and cost-benefit of the product must be considered. In general, if the procedures for trade import are complete, there is no need to build a warehouse in a bonded area. In short, overseas bonded warehouses are mainly suitable for areas with restrictions such as high tariffs, strict customs clearance, expensive direct mail, and difficult imports.
For example, Amazon India provides a bonded warehouse model, that is, Chinese sellers send goods to Indian bonded warehouses without paying tariffs first. After the order is generated, customs clearance, tax payment and delivery to Indian buyers will be done. This project is jointly launched by Amazon India and DHL. Sellers must sign a service agreement with DHL. Amazon India will bear the customs declaration fees, sorting fees and first weight fees for the last mile delivery. Unsold goods cannot leave the bonded area, and unsalable goods can be directly returned to the country.
The United States has nearly 200 free trade zones, the country with the largest number of free trade zones. Its operations do not deliberately pursue total exports and trade surpluses in accounts. Manufacturing and productive services mainly based on logistics are the two pillar industries of the US free trade zones, and are mainly based on processing and manufacturing industries. There are two types of free trade zones in the United States. One is a comprehensive free trade zone, which is mainly engaged in foreign trade, aiming to facilitate the entry and exit of goods, increase the speed of goods circulation and the efficiency of international trade, etc.; the other focuses on processing industry trade, with the purpose of increasing product added value and expanding exports. Warehousing and manufacturing are its main functions, and it attracts raw material and parts companies to enter the zone for warehousing, distribution or production with convenient conditions and preferential policies.