Import China Bonded Warehouse Model

A bonded warehouses provide specialized storage services such as deep freeze or bulk liquid storage, commodity processing, and coordination with transportation, and are an integral part of the global supply chain.

A bonded warehouse is a facility in China or r other secured area in which dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment of duty. It may be managed by the state or by private enterprise.

While the goods are in the bonded warehouse, the product is under supervision by the Chinese customs authority, be manipulated by pick, pack, sorting. After manipulation, and within the warehousing period, the goods may be exported without the payment of duty, or they may be withdrawn for consumption upon payment of duty at the rate applicable to the goods in their manipulated condition at the time of withdrawal.
  China Import Bonded Warehouse Model
Bonded Warehouse Import Taxation Formula
70% x(VAT  + Excise tax)= China cross border e-commerce tax Levy on selling price.
For example:
Bonded Warehouse Tax Formula
Chinese Bonded Warehouse Importing Requirements and Condition

  • Only 1,292 tariff lines enjoy the cross border e-commerce tax scheme as published by the Chinese Ministry of Finance. (Annex 2).
  • For B2C clearance must comply with the 3 data transfer to PRC Customs (more info at Annex 3)
  • Individual Personal Sales Transaction : maximum of RMB2,000 per single cross-border sales transaction and a maximum of RMB20,000 per person per year. Goods that exceed these limits will be levied the full tax at normal l trade tariff.

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