The "refund upon entry" policy is widely recognized within the industry, but it has clear prerequisites and does not apply to all goods entering the zone. In practice, it is essential to accurately distinguish between compliant scenarios and exceptions.

From the underlying logic of the policy, goods produced and circulated domestically that are formally declared to enter a comprehensive bonded zone are directly treated as having completed export and left the country under customs supervision. Enterprises can apply for export tax rebates in compliance with regulations by submitting compliant customs declaration data for entry into the zone, which is also the core definition of the tax rebate policy for comprehensive bonded zones.

⚠️ Policy Exception: Two Scenarios Where Inbound Tax Rebate Does Not Apply

The first category consists of self-use materials for enterprises within the zone. This includes construction materials for infrastructure projects, daily operational office supplies, office equipment, computers, furniture, and other supporting materials used by enterprises in the comprehensive bonded zone. For this type of goods, immediate tax refunds are not supported upon completion of the entry declaration. Refund procedures can only be processed after the goods are actually exported overseas or repurposed for compliant tax refund-eligible uses, following the established procedures.

The second category consists of goods declared on the books but not actually entering the zone. These are goods that have completed customs declaration procedures but have not physically entered the comprehensive bonded zone, or those that are entirely managed through warehouses outside the zone without actual entry. Such goods do not meet the eligibility criteria for the zone entry tax refund policy and thus cannot benefit from the immediate refund policy.

📌 Key Practical Details

The mandatory prerequisite for tax refunds in the comprehensive bonded zone is the physical entry of goods into the zone through the checkpoint, with customs on-site verification and system data entry completed. If only the customs declaration is submitted without actual goods entering the zone, no system verification records are generated, and the tax system cannot match the corresponding entry verification data. This will directly reject the enterprise's tax refund application, causing delays in the refund process.