"Bonded one-day tour" business is the common name of export re import business. It uses the "tax refund for entry" policy of bonded logistics park to solve the problems of complex carry over procedures of deep processing of processing trade and no tax refund for value-added part of deep processing by means of "export first and then import".

Export and entry: domestic enterprise a handles export and enters the bonded area; When the goods are exported to the bonded area, they are deemed to leave the country and can be refunded;

Exit and import: domestic enterprise B entrusts to handle import declaration and exit; The special functions and policy advantages of the bonded area not only save a lot of freight costs for enterprises;

One day tour features:

1) Entry into the bonded area is regarded as export, which can be used for verification, tax refund and verification of foreign exchange receipts. 2) Customs declaration and inspection can be carried in and out in batches. 3) Instead of goods overseas travel and Hong Kong travel, it can save logistics costs, shorten supply time and reduce the cost of heavy storage yard. 4) The products of processing trade enterprises can be used by other domestic processing trade enterprises as products, or by domestic enterprises that can enjoy the tax-free policy of the product. 5) Fast customs clearance speed; If both the import and export goods are declared in the manual, the first four digits of the customs code shall be the same. If the customs is declared in the general trade mode, the ten digits of the customs code shall be the same. 6) For suppliers of raw materials, they can enjoy the preferential treatment of national export tax rebate and participate in market competition at the commodity price after tax rebate; 7) For raw material receiving manufacturers, the tax rebate time for purchasing domestic materials and intermediate products can be advanced to effectively reduce the capital cost.