What is an export regulated warehouse?
Export supervision warehouse, commonly known as "export warehouse", refers to a warehouse established with the approval of the customs to store, bonded logistics and provide value-added services for goods that have completed customs export procedures. The export supervision warehouse and the bonded warehouse are collectively referred to as "two warehouses", which are the basic form and carrier of bonded logistics.
What are the types of export supervision warehouses?
Export distribution warehouse
A warehouse for storing export goods for physical departure.
Domestic knot transformation warehouse
A warehouse that stores export goods for domestic carry-over.
Which goods can be stored in the export supervision warehouse?
With the approval of the customs, the export supervision warehouse can store the following goods:
- General trade export goods.
- Processing trade export goods.
- Export goods transferred from other areas and places under special customs supervision.
- Goods imported for assembling export goods, and packaging materials imported for repackaging of goods in export-supervised warehouses.
- Other goods for which customs export procedures have been completed.
Which goods cannot be stored in export supervision warehouses?
Export supervision warehouses shall not store the following three types of goods:
- The country prohibits the import and export of goods.
- Unapproved countries restrict entry and exit of goods.
- Other goods that are not allowed to be stored by the customs.
What are the practical functions of the export supervision warehouse?
Goods storage, assembly and distribution
Processing trade export goods, general trade export goods, goods imported for assembling export goods, and packaging materials imported for changing the packaging of goods can be stored in the export supervision warehouse at the same time, and can be assembled and distributed according to regulations. In addition, goods can also be transferred between export supervision warehouses and other special customs supervision areas and bonded supervision places.
Carry out value-added services for circulation
With the approval of the competent customs, value-added services such as quality inspection, grading and classification, sorting and packaging, marking, marking, filming, and packaging change can be carried out in the warehouse. The domestic equipment and materials needed to carry out value-added circulation services in the export supervision warehouse can only be transported into the warehouse after being examined and approved by the competent customs, and the customs shall implement registration management for this business.
Some warehouses that meet the conditions can realize warehousing tax rebate
For export supervised warehouses that are approved to enjoy the policy of tax rebate upon entry into the warehouse, the customs will handle the tax rebate certificate procedures for export goods after customs clearance of the goods. For export supervised warehouses that do not enjoy the policy of tax rebate upon entry into the warehouse, the customs will handle the tax rebate certificate procedures for export goods after the goods actually leave the country.
Approved warehousing goods can be distributed and reported
With the approval of the competent customs, for the goods stored in the export supervision warehouse with small batches and frequent batches, the goods can be stored in batches, and then the customs declaration formalities can be handled in a centralized manner within the specified time limit.
Inbound cargo replacement
For the goods that have been stored in the export supervision warehouse and are required to be replaced due to quality and other reasons, the goods can be replaced with the approval of the customs in charge of the warehouse. Before the replaced goods are released from the warehouse, the replacement goods should be put into the warehouse first, and the commodity code, product name, specification, model, quantity and value of the original goods should be the same.
