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China: Bonded repair and maintenance operations, special customs zones

Special customs zones in China

China's General Administration of Customs released guidelines intended to standardize the regulation of bonded repair and maintenance business in special customs supervision zones.


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The guidelines were released in Announcement No. 59 [2015] and are known in English as "Announcement on regulatory issues related to bonded repair and maintenance business in the special customs supervision zones." With this guidance, approved enterprises in the special customs supervision zones are allowed to conduct a repair and maintenance business if permitted by the law and regulations and with approval from the State Council and relevant government departments. 

These approved enterprises also may provide repair and maintenance services for domestic goods (including those produced by enterprises in the zones or by other domestic enterprises of the group for sale outside the zones in China) that are returned to the zones. 

KPMG observation

Processing, trading and manufacturing enterprises, bonded logistics-related enterprises, and others interested in the bonded repair and maintenance business need to consider the effects of the new guidelines and consult the relevant competent customs and professional bodies.


Read a December 2015 report [PDF 306 KB] prepared by the KPMG member firm in China: Announcement on Regulatory Issues Related to Bonded Repair and Maintenance Business in Special Customs Supervision Zones 

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