The core difference lies in the timing of tax payment and the customs supervision model for goods circulation. No customs duties are levied temporarily when goods enter bonded zones, making them ideal for temporary storage, transit and maintenance. Under general import & export logistics, duties are paid right after customs declaration and goods are released immediately. Shanghai Yiqi International Freight Co., Ltd. distinguishes the two solutions for clients from the following four dimensions:

1. Timing of tax payment. Under bonded logistics, customs duties and import taxes are deferred when goods enter special customs supervision areas and bonded premises, including comprehensive bonded zones, Bonded Logistics Centers (Type B) and bonded warehouses. Taxes are only levied when goods leave the zone for domestic sales or consumption. No domestic tax will be charged if the goods are re-exported directly. Domestic goods entering bonded zones are treated as exports and eligible for export tax rebates as regulated. For general import and export logistics, declaration, tax payment and cargo release are completed upon port customs clearance.

2. Functions and applicable scenarios. Relying on the policy of "within the territory but outside the customs territory", bonded logistics supports international transit, entrepot trade, bonded warehousing & distribution, bonded maintenance, inspection, R&D, commodity exhibition, bonded stock-up for cross-border e-commerce, as well as circulation of raw materials and finished goods for processing trade. General import & export logistics mainly covers one-way import and export with customs clearance; goods enter the domestic market or depart overseas right after release.

3. Ownership and circulation flexibility. Bonded goods can be released from the zone in batches with tax paid on demand. They can also undergo simple circulation processing such as sorting, labeling and repackaging inside the zone, plus cross-transfer of bonded goods. After customs clearance, general trade goods no longer qualify for bonded policies in subsequent circulation.

4. Supervision requirements. Bonded goods remain under continuous customs supervision within the zone. Enterprises must maintain bonded ledgers, submit bonded verification lists regularly and accept customs verification, with strict requirements on document consistency and inventory management. General import & export supervision terminates once cargo is released upon completion of customs declaration.

The selection between the two models depends on the enterprise’s supply chain structure, cargo flow (domestic sales, export, entrepot), capital occupancy plan, tax rebate or batch tax payment needs, and whether bonded maintenance or inspection services are required. Shanghai Yiqi can tailor either bonded logistics or general import & export solutions accordingly.