保税仓储配送 Bonded warehousing distribution

国际贸易商，因业务需要，在国外或国内采购采购原材料或成品，再销售给国内工厂或企业，因为客户需求和海关申报的区别，需要一个保税仓库暂存，再根据需要进行配送，故在出口加工区设立配送中心。详情可咨询15815535853

保税仓储则是指使用海关核准的保税仓库存放保税货物的仓储行为。保税货物主要是暂时进境后还需要复运出境的货物，或者海关批准暂缓纳税的进口货物。保税仓储受到海关的直接监控，虽然说货物也是由存货人委托保管，但保管人要对海关负责，入库或者出库单据均需要由海关签署。保税仓储一般在进出境口岸附近进行。

InternationalTraders will set up the distribution center at Export Processing Zone. Forbusiness needs, the traders sell the materials or products from abroad orinland to domestic factories or enterprises. Considering the difference ofcustomers’ requirement and of customs declaration, they generally need to storethe commodities in the bonded warehouse. Then they will arrange distributionaccording to the customers’ needs.Details can be consulting east international fan (page has Angle: the author file) 1 3 9 out 2 0 one 6 June 84

Bonded warehouse is refers to the use of customs bonded warehouses to store the bonded goods storage behavior.Bonded goods are mainly for goods need out of temporary entry, or the import goods customs approval suspend taxes.Bonded warehouse by the customs directly monitoring, although said that the goods are made inventory custody, but the depository are responsible for the customs, inbound or outbound documents to be signed by the customs.Bonded warehouse near the entry-exit ports are commonly.

国内工厂，因为规模大，有多家分厂，统一从海外采购原材料，因为工厂报关方式和期于不同，不能同时进口，故可在出口加工区设立配送中心。

1.保税仓储货物进仓

(1)经海关批准,下列货物可以存入保税仓库:

a.加工贸易进口货物;

b.转口货物;

c.供应国际航行船舶和航空器的油料、物料和维修用零部件;d.供维修外国产品所进口寄售的零配件;

e.外商暂存货物;

f.未办结海关手续的一般贸易货物;

g.经海关批准的其他未办结海关手续的货物.

(2)有下列情况的货物不得存入保税仓库:

a.海关规定不得存入保税仓库的货物,如汽车、办公用品、家用电器等;b.按规定须提供许可证件而企业不能提供的货物,如易制毒化学品、军民用化学品、废旧物资等;c.申报进仓货物超经营范围的;

d.申报进仓货物超仓储能力的;

e.申报进口备料仓库的保税货物超企业年加工生产能力.

2.保税仓储货物简单加工

(1)保税仓库申请对保税仓储货物进行改变包装、分级分类、加刷唛码、分拆拼装等简 单加工,须事先填制《保税仓储货物简单加工申请表》向主管海关提出.

(2)主管海关审核后,在《保税仓储货物简单加工审核表》"海关审核意见"栏批注是否准予开展简单加工业务的意见,并签发给企业.

(3)保税仓库须在对仓储货物简单加工完成后3个工作日内,在《保税仓储货物简单加工审核表》加注加工情况,交回主管海关.

3.保税仓储货物存放期限

(1)保税仓储货物储存期限为一年,储存期限满后,有正当理由的,可向主管海关申请延期,延期最长不得超过一年.

(2)办理延期手续应递交单证:

a.延期仓储协议;

b.《保税仓储货物延期仓储申请表》.

(3)经海关审核准予延期的,海关签发《保税仓储货物延期仓储审核表》.

(4)对超过规定的存储期限三个月仍不复运出境,也不办理有关进境手续的,海关依法变卖处理.

The domesticlarge-scaled factories will set up the distribution center at Export ProcessingZone. A purchasing department organizes centralized purchasing of materialsfrom abroad for the branch factories. Butthey can’t importthe all materials at one timebecause of the differences of the customsdeclaration and the shipping date.

1. The bonded warehouse the goods into the warehouse(1) approved by the customs, the following goods can be deposited in the bonded warehouse:A. processing trade import goods;B. transit goods.C. the supply of international ships and aircraft fuel, materials and repair parts;D. import consignment of spare parts for maintenance of foreign products;E. temporary foreign goods;F. no goods of general trade customs formalities;G. approved by the customs goods not other customs formalities.

(2) any of the following conditions of goods shall not be deposited in the bonded warehouse:A. the customs regulations shall not be deposited in the bonded warehouse goods, such as automobiles, office supplies, household appliances, etc.;

B. shall provide certificates according to regulations and enterprise is unable to provide the goods, such as the precursor chemicals, military and civilian use of chemicals, waste materials, etc.;

C. to declare the goods into the storehouse ultra scope of business;D. to declare the goods into the storehouse super storage capacity;E. declare stock warehouse, bonded goods imported super enterprise annual production capacity.

2. Simple processing of the bonded warehouse the goods

(1) bonded warehouse application of bonded warehouse goods change packaging, hierarchical classification, add brush label code splicing, spin off Jane Single processing, shall be drawn up in advance of the bonded warehouse goods simple processing application form "to the competent customs is put forward.(2) after the competent customs audit, in the bonded warehouse goods simple processing audit table "" customs audit opinion" column notation is granted to carry out simple processing business, and issued to the enterprise.(3) the bonded warehouse shall be in the warehouse the goods within three working days after the completion of simple processing, in the bonded warehouse goods simple processing audit table of filling processing, to the competent customs.

3. The bonded warehouse goods storage period(1) bonded warehouse goods storage period is one year, the store after the expiration of the term, there are justified reasons, may apply to the competent customs for delay, delay shall not exceed one year.(2) the extension formalities should submit documents:A. to postpone the warehousing agreement;B. the bonded warehouse goods delayed storage application form.(3) the customs audit granted extension, issued by the customs bonded warehouse goods delay warehouse audit table.Storage time limit stipulated in the (4) for more than three months still not transported out, nor the related customs formalities, the customs in accordance with the sale.

出口加工区仓库可为众多企业提供保税仓储与配送服务,在出口加工区仓库的所有进口货物均可以长期存放,不需要缴纳任何的关税,到具体需要进入国内时再进行报关征税或加工贸易手册进口.

Export processing zonecan provide bonded warehousing anddistribution services for enterprises. The imported commodities can enter intothe warehouse duty-free and be stored for a long time.

出口加工区保税仓储与配送实例：A公司是国内数十家工厂的原材料(塑料,钢材)供应商,其从国外批量采购后分批交给国内客户,因国内客户需求有时间或报关方式差异,故其原材料要放在香港仓库储存,产生大量的仓储费用与装卸费,但如果选择保税区仓库做为仓储与配送中心,可节约了大量的仓储费用。详情可咨询15815535853