The core operational model of the "one-day tour" in the comprehensive bonded zone can be summarized as "export first, then import." By leveraging the unique function of the comprehensive bonded zone as "within the territory but outside customs," goods complete a virtual "overseas journey.".

Simply put, it enables processes that originally required detouring through overseas regions like Hong Kong to be completed within a single day in the comprehensive bonded zone within the country.

Operating Principle: Why "Loop Around the Zone"?

The comprehensive bonded zone can be viewed as an international "cargo exchange station." Its core function is "within the territory but outside the customs." Once goods enter the comprehensive bonded zone, customs treats them as having already "left the country.".

Core Operation Process (Export + Import)

The entire process can be divided into two major steps: "export into the zone" and "import out of the zone," typically completed within one day.

Throughout the entire process, the goods may only undergo a "virtual circulation" within the warehouse, without physically leaving the country, yet simultaneously meeting the tax and trade compliance requirements of both buyers and sellers.

Key milestone: At this point, the customs system treats the goods as having been exported. The exporter can then proceed with the procedures for export foreign exchange collection and export tax refund.