我国对于自由贸易区的探索始于上个世纪80年代的保税区理论的研究。随着改革开放的不断深入以及国际贸易的水平和质量都在不断的提高和深化,贸易加工企业对于海关特殊监管区域的政策和功能要求也在不断的上升,我国的海关特殊监管区也呈现出功能多样化、政策开放化、监管灵活化的趋势。目前我国海关的特殊监管区域基本分为两大类型,一类 The exploration of free trade area in our country began with the study of bonded area theory of the 1980s. With the continuous deepening of reform and opening up and the continuous improvement and deepening of the level and quality of international trade, the requirements on the policies and functions of the special customs supervision zones in trade and processing enterprises are also on the rise. China’s special customs control zone also shows Diversification of functions, opening up of policies and the trend of supervisory flexibility. At present, China’s special customs supervision area is divided into two types, a class