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出口加工区是目前我国数量最多的一类海关特殊监管区域,对其通关流程的了解必不可少。出口加工区的货物通关可简单地概括为一句话,即“一线免证保(免)税,二线应证应税,区内流转自由”。其中,“一线”指出口加工区与境外之间,“二线”指出口加工区与境内区外之间,“区内流转”指同一海关监管特殊区域内的不同企业之间。(一)境外货物进区
Export Processing Zones is currently China’s largest category of customs special supervision of the customs clearance process is essential. Customs clearance of export processing zones can be simply summed up as one sentence, that is, “the first line of free warranty (exemption) tax, second-line should be taxable, free transfer within the zone.” Among them, the “line” means between the export processing zone and the overseas, “second line” means between the export processing zone and the territory outside the territory, “the transfer within the zone” refers to the different enterprises between. (A) into the area of foreign goods