综合保税区What is a free trade zone?
综合保税区是设立在内陆地区的具有保税港区功能的海关特殊监管区域，由海关参照有关规定对综合保税区进行管理，执行保税港区的税收和外汇政策。集保税区、出口加工区、保税物流区、港口的功能于一身，可以发展国际中转、配送、采购、转口贸易和出口加工等业务。综合保税区和自贸区一样，是我国目前开放层次最高、优惠政策最多、功能最齐全、手续最简化的特殊开放区域。根据现行有关政策，海关对综合保税区实行封闭管理，境外货物进入综保区，实行保税管理；境内其他地区货物进入综保区，视同出境；同时，外经贸、外汇管理部门也对综保区实行相对优惠的政策。企业在综保区开展口岸作业业务，海关、商检等部门在园区内查验货物后，可在 任何口岸(海港或空港 )转关出口，无须再开箱查验。
A free trade zone is a special customs supervision area established inland with the functions of bonded port zones. It’s governed by the customs in line with relevant regulations, and follows the taxation and foreign exchange policies applying to bonded port zones. Integrating the functions of bonded zones, export processing zones, boned logistics zones and port zones, the free trade zone is effective in developing international transit, distribution, purchase, carrying trade and export processing. Like the free trade zone, the free trade zone is a special open zone featuring the fewest restrictions, the most preferential policies, the largest number of functions, and the simplest administrative procedures. According to existing policies, the comprehensive boned zone is managed by the customs as an enclosed area. Imported goods are under bonded management at the zone, and domestic goods are deemed to have been exported at the zone. Besides, the zone is covered by preferential policies issued by foreign trade and foreign exchange management agencies. Since the zone also acts as a port, goods that have been examined inside the zone by the customs, commodity inspection agency and other related agencies are not subject to OOBA any more at any port (seaport or airport) before export.