Since the reform and opening-up, areas and places under special supervision of the customs have been set up in China, including free trade zones, export processing areas, bonded logistics centers, bonded logistics parks, bonded part areas and bonded warehouses.
Free trade zones and export processing areas are special areas under customs supervision that have been approved by the State Council. The export processing areas are aiming at realizing centralized and standardized management of processing enterprises, while the free trade zones have four functions of international trade, modern logistics, processing and manufacturing, and displaying and exhibitions.Bonded logistics parks are areas under special supervision of the customs established within the planned areas of the free trade zones or special port areas neighbouring to the free trade zones, which are approved by the State Council, and which are focusing on the development of modern international logistics.Bonded port areas are a new type of areas under special supervision of the customs that are approved by the State Council, engaging in international transit, distribution, purchasing,transit trade and export processing, etc., exploring relevant functions, and enjoying tax and foreign exchange administration policies for free trade zones and export processing areas.A-Type bonded logistics centers are places under customs supervision that are approved by the customs, and operated by business entities in China, which are specialized in bonded warehousing and logistics.B-Type bonded logistics centers are placed under centralized customs supervision that are approved by the customs, and operated by one business entities, and with multiple enterprises engaging in bonded warehousing and logistics in the logistics centers.