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Comparison between bonded logistics parks and bonded logistics centers (A Type and B Type)
A bonded logistics center is a bonded place which was established under the supervision of the customs, operated by a logistics enterprise, and which provides multi-functional, and integrated comprehensive services that covers the home country and other countries.
1. Definition of bonded logistics centers
Logistics centers are divided into A Type and B Type. A bonded logistics centers of A Type is referring to a customs-supervised place which is approved by customs, operated by an enterprise legal persons in China, and which is specialized in bonded warehousing/logistics business.Bonded Logistics Center of Pioneer Corporation in Shanghai is such an example. A logistics center of B Type is referring to a place approved by customs,operated by one enterprise legal person, and with multiple enterprises engaging in in bonded warehousing/logistics business, and which is under centralized supervision of customs.Comparatively speaking, the level of Type B is higher, to which the customs shall apply regional and networking closed management according to the supervision model of export processing areas, and a 24-hour working system.Bonded Logistics Center of Suzhou Industrial Park, Changsha Jinxia Bonded Logistics Center and Bonded Logistics Center of Tianjin Port Fee Trade Zone are all of Type B.
Bonded logistics centers have functions like bonded warehousing, simple processing and value-added services, international logistics and distribution,import and export, international transfer and transit trade, processing of logistics information and port functions, etc.The customs clearance of can be done by enterprises directly with the local customs of where the bonded logistics center is located; domestic goods entering are deemed as exported goods, and the export tax rebate shall be enjoyed at the products' entrance to the bonded logistic center; for foreign goods entering the bonded logistics center, the customs shall provide bonded services; when the goods in the bonded logistics center are sold domestically, the enterprises can cover the import customs declaration procedures according to real mode of trade; goods in the bonded logistics center are subject to free transfer and cross-customs-district declaration and delivery of goods between different enterprises in the bonded logistics center, bonded logistics center and other customs-supervised areas and places like the free trade zone, export processing area, bonded warehouses, export supervised warehouses and other bonded logistics centers.
2. Differences between bonded logistics centers of Type B and bonded logistics parks
There are essential differences between bonded logistics centers of Type B and bonded logistics parks in customs supervision and actual operation.
1.Different definition of nature. According to the provisions of "Administrative Measures of Bonded Logistics Parks by the Customs of the People's Republic of China"(Decree No. 134 of General Administration of Customs)(referred to as the "Administrative Measures of Bonded Logistics Parks " hereinafter),bonded logistics centers (of both A Type and B Type) and bonded warehouses, export-supervised warehouses and other bonded and supervised places are all bonded and supervised places that are approved;while bonded logistics parks are referring to the special customs-supervised areas that are specialized in the development of modern international logistics. Both bonded logistics parks and free trade zones are open areas of state level.
2.Different behaviour subjects. According to the stipulations of the "Administrative Measures of Bonded Logistics Parks " and "Reply on Consenting to Expansion of Joint Pilot of Free Trade Zones and Port Areas by General Office of State Council"(Guo Ban Han No.200458), the application parties of bonded logistics parks are the local governmentsof provincial level, and the approving party is the State Council, and administrating parties are the administrative committees of the local free trade zones. And according to the "Interim Administrative Measures of B-Type Bonded Logistics Centers by Customs of the People's Republic of China" (Decree No. 130 of General Administration of Customs), the administrators and operators of bonded logistics centers (namely, operating enterprises of logistics centers) are enterprises registered with industrial and commercial authorities, with independent enterprise legal person qualification and a registered capital of more than RMB50 million,and which have the capability of day-to-day management of enterprises in the centers,and the capability to help with the customs' supervision over goods going in and out of the logistics centers and the business activities of enterprises in the logistic centers.Only the approval from the State General Administration of Customs is needed for the establishment of bonded logistics centers.
3.Different location ranges.According to the "Administrative Measures of Bonded Logistics Parks " and "Reply on Consenting to Expansion of Joint Pilot of Free Trade Zones and Port Areas by General Office of State Council"(Guo Ban Han No.200458), bonded logistics parks shall be established within the planned areas of free trade zones, or special port areas neighbouring to the free trade zones; while the "Administrative Measures of Logistics Centers" only stipulated that bonded logistics centers shall be located in places that are close to seaports, airports, land transportation hubs and inland places where there's great demand for international logistics services, easy transportation, customs and where is easy for the centralized supervision of customs. The latter is relatively flexible and easy.
4.Different tax rebate regulations. According to the stipulations of "Administrative Measures of Bonded Logistics Parks " ,the customs clearance shall be proceeded by the customs according to the relevant regulations on exported goods for the China-made construction materials, machineries,cargo handling equipment,management equipment, etc. entering the logistics parks, and certification page of the declaration form shall be issued for the export tax rebate; while according to the stipulations of the "Tax Measures for Logistics Centers",no declaration form for export tax rebate shall be issued by the customs, and no tax rebate or exemption shall be granted by tax authorities for the imported machineries, cargo handling equipment,management equipment, inspection or testing equipment or packaging materials purchased by enterprises in logistics centers from the outside.
5.Different lengths of storage time limits. According to the "Administrative Measures of Logistics Parks", there shall be no time limit for the goods stored in bonded logistics parks, while according to the stipulations of "Tax Administration Measures of B-Type Bonded Logistics Centers" (Guo Shui Fa No. [2004]150), the time limit for goods to be stored in logistics centers is 2 years.In cases there are justifiable reasons, extension can be approved by the customs, but the extension shall not be longer than 1 year except for special occasions.
6.Different minimum registered capital.According to the "Administrative Measures of Logistics Centers", the enterprises in logistics centers shall have independent legal entities, and the minimum registered capital shall be RMB 5 million, for the business branches,the registered capital shall be no less than RMB10 million; while there's no clear limit for the logistics parks in practice, as long as the registered capital is up to the requirements of industrial and commercial authorities, the enterprises shall be acceptable.
7.Different business scopes. According to the "Administrative Measures of Logistics Parks",in addition to storing goods to be imported or exported and other goods for which the customs clearance is still not finished, simple circulative processing and value-added services for the goods stored, import and export, transit trade, international procurement, distribution and international transit business, the enterprises in bonded logistics parks are also allowed to do business in testing and maintenance; while it is clearly stipulated in the "Administrative Measures of Logistics Centers" that enterprises in logistics centers shall not get engaged in maintenance and other business irrelevant to that of the logistics center.
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