Bonded warehouses in China: a practical guide
Understand tax deferral, warehouse types, eligible goods, customs release and storage deadlines with an English video and animated cargo flow.
A guide to customs rules. Bonded status must be verified for the specific facility; this article does not claim that FromChinaHub operates a bonded warehouse.
Watch the lesson
English male narration · English captions · Original animated diagrams
A customs procedure follows every movement
- Re-export overseas
- Continue bonded supervision
- Domestic import formalities
Illustrative routes. The correct declaration, permits, release and tax treatment depend on the goods and procedure.
What makes a warehouse bonded?
In China, a bonded warehouse is an approved facility for bonded goods and other goods with unfinished customs formalities. Customs controls the relevant goods and their movements, while the operator maintains stock and declaration records. The status belongs to a specific approved facility and procedure. International shipping, a warehouse management system, or a free-storage promotion does not by itself establish bonded status. A normal fulfillment warehouse and a customs-approved bonded warehouse serve different needs.
Official basis ↗Deferred tax is different from a tax exemption
For eligible goods under a bonded procedure, import tax may be deferred while the customs conditions continue to be met. The final treatment depends on what happens next. Re-export, transfer under continued bonded supervision and domestic import are different routes. Domestic sale generally requires the applicable import declaration, regulatory documents and taxes; particular statutory exemptions need their own basis. Budget the entire route, including storage, handling, clearance and transport, rather than assuming that bonded means every cost or tax disappears.
Official basis ↗Public, self-use and special-purpose warehouses
A public bonded warehouse provides bonded storage services to other businesses. A self-use bonded warehouse stores goods for its own enterprise. Special-purpose categories describe the cargo or use: bulk liquids; materials, equipment and parts for the operator’s processing-trade production; consigned spare parts for repairing foreign products; and other special purposes. These are not interchangeable promises of capability. Before booking, ask the operator which warehouse is approved, which cargo it can accept and which party will make the declarations.
Official basis ↗Which goods can enter?
The rules cover processing-trade imports, transit trade goods, supplies and repair parts for internationally operating vessels or aircraft, certain consigned repair parts, goods temporarily stored by foreign businesses, general-trade goods awaiting formalities and other approved unfinished-customs goods. Entry still needs the relevant declaration and warehouse procedure. Prohibited imports cannot enter. Restricted goods do not lose their licensing, safety or other controls merely because they are going into bond. Check the commodity, origin, intended use and documents before dispatch.
Official basis ↗Follow the goods, not just the address
At entry, the consignor, consignee or agent supplies the required documents for customs declaration and stock registration. On exit, establish whether the goods will go overseas, move to another eligible bonded arrangement, enter processing trade or be released for domestic sale. Re-export uses the relevant export declaration and release; domestic movement uses the applicable import procedure. A change in buyer or delivery address does not itself complete customs clearance. Keep warehouse quantities and declaration references aligned with the actual movements.
Official basis ↗Simple handling has a clear boundary
The warehouse rules allow simple operations such as packing, grading and sorting, adding shipping marks, splitting and combining goods. They prohibit substantial processing. For example, rearranging cartons into a shipment is different from manufacturing a finished product from imported components. A broad explanation of processing trade should not be read as permission to run a factory inside this warehouse category. Confirm the proposed operation with the operator and supervising Customs before carrying it out.
Official basis ↗Goods remain under supervision
Without Customs approval, bonded stock must not be sold, transferred, pledged, mortgaged, retained under a lien, diverted to another use or otherwise disposed of contrary to the rules. Operators must maintain accurate stock records and provide access for supervision. Inventory shortages, damage and overdue goods require proper reporting and resolution; a warehouse adjustment is not a substitute for the customs procedure. Give every batch a traceable record of receipt, location and release.
Official basis ↗Separate the three different clocks
The general bonded storage period for goods is one year. With a justified reason and Customs consent, it may be extended; except in special circumstances, the extension must not exceed one year. This is separate from the operator’s establishment approval, under which acceptance must generally be requested within one year, and its warehouse registration certificate, valid for three years. Do not treat any of these periods as a commercial free-storage allowance or an automatic extension.
Official basis ↗Completed formalities do not mean indefinite storage
Announcement 75 of 2023 requires bonded-warehouse goods whose customs formalities are complete to leave the warehouse within 20 days of completion. In special circumstances, Customs may consent to an extension, but the total removal period cannot exceed three months. The announcement also sets arrival-confirmation and warehouse-system requirements for operators. Arrange pickup with the warehouse and receiving party promptly; do not confuse the removal clock with the earlier bonded storage period.
Official basis ↗For operators: approval is more than a floor-area test
The establishment rules require an eligible business, dedicated premises, suitable isolation and supervision facilities, a Customs-connected management system and compliant procedures. The stated minima include 2,000 m² for public warehouses, 5,000 m³ for liquid warehouses and 2,000 m² for consignment-repair warehouses. The 2023 specifications also address public tank or silo facilities. Location planning, facility configuration, application, acceptance and registration still apply. The warehouse may not be sublet, lent to others to operate, or given a branch warehouse under this registration.
Official basis ↗Application and acceptance are separate steps
Applicants submit the warehouse application and location and floor plans to the supervising Customs office. Consignment-repair applications also require the relevant agreement with the foreign business. The published establishment guide describes initial review by supervising Customs and a decision by the directly subordinate Customs office, followed by the required acceptance and registration. Its stated establishment review periods are working days, not a guaranteed date when operations can start. Check the current local guide, layout policy and any request for additional information before scheduling a launch.
Official basis ↗Before booking a bonded movement
- Verify the approved operator, facility, warehouse type and permitted scope.
- Confirm the commodity description, classification, origin, value and required permits.
- Agree the intended exit route and which party will handle each declaration.
- Record entry dates, storage deadlines, extension decisions and collection arrangements.
- Keep stock records, invoice, packing list and customs references consistent.
Official references
Rules checked 5 November 2026 against the 2023 revised rules and official guidance. Confirm route-specific requirements before shipping.
DHL
UPS
FedEx
TNT
DPD
ARAMEX
USPS
Purolator
YAMATO · 黑猫宅急便
GLS
Royal Mail
YunExpress · 云途
COMONE EXPRESS
SF Express · 顺丰
China Post · 中国邮政
EMS
KYE · 跨越速运
J&T Express · 极兔
货拉拉 · Huolala
Cainiao · 菜鸟
GOFO
UniUni
4PX · 递四方
Matson · 美森
MAERSK
MSC
CMA CGM
COSCO SHIPPING
EVERGREEN
ONE · Ocean Network Express