By Cindy Zhou    Photo：CANVA

This document focuses on the transfer operation between bonded warehouses in South China (including core ports such as Guangzhou, Shenzhen, Dongguan, and Zhuhai). Combining customs supervision requirements and practical experience, it sorts out a set of standardized and implementable detailed processes, covering the entire links of pre-preparation, declaration and review, transportation supervision, warehousing and write-off. It is applicable to various bonded goods transfer scenarios such as cross-border e-commerce, processing trade, and entrepôt trade, ensuring compliant and efficient operations and avoiding customs supervision risks.

Core Definition of Bonded Warehouse Transfer: It refers to the transfer and transshipment of goods between bonded warehouses approved by the customs (including within the same customs area and across customs areas). The entire process is under customs supervision, and no import duties are paid temporarily, only the transfer and write-off of bonded accounts are completed. It is an important logistics method for supply chain optimization and goods distribution in South China, and also one of the domestic compliant alternatives to the "Hong Kong One-Day Tour" business.

I. Pre-Preparation (Pre-Operation to Lay a Foundation for Compliance)

Pre-preparation is the core for the smooth progress of the transfer. It is necessary to clarify the main responsibilities, confirm the qualification of goods, and complete system filing to avoid process delays due to lack of information or inconsistent information.

1. Confirm the qualifications of the transfer entities: Both the outgoing warehouse and the incoming warehouse must have bonded warehousing qualifications approved by the customs, and complete customs filing and electronic account registration; the transfer applying enterprise (consignor) must have import and export operation rights. If entrusting a freight forwarder or customs broker to operate, a formal entrustment agreement must be signed to clarify the rights and responsibilities of both parties and ensure the compliance of the operating entities.

2. Verify goods information and supervision requirements: Sort out the details of the transferred goods, confirm that the goods are within the scope of bonded supervision, and there are no circumstances that prohibit or restrict transfer (for example, for dangerous goods, it is necessary to confirm that the incoming warehouse has the corresponding warehousing qualifications); verify the name, specification, quantity, HS code, country of origin and other information of the goods to ensure that they are completely consistent with the electronic account of the outgoing warehouse and the actual status of the goods, so as to avoid the customs review failure due to information deviation. At the same time, confirm that the goods do not require substantive processing, and only simple sorting, labeling and other circulation value-added services can be carried out.

3. Confirm transfer details and transportation plan: Clarify the purpose of the transfer (such as distribution, stock preparation, alternative to Hong Kong One-Day Tour, etc.) and the time node of the transfer; select a supervised transportation enterprise with customs filing qualifications, plan a reasonable transportation route (prefer direct routes to avoid midway stops), confirm that the transportation vehicles are customs-approved supervised vehicles (white-plate vehicles), and complete vehicle filing in advance.

4. Prepare relevant documents and materials: Sort out all required documents for the transfer in advance to ensure they are complete and standardized. The core materials include: Transfer Application (indicating the information of the outgoing warehouse and incoming warehouse, goods details, and transfer reason), packing list, commercial invoice, screenshot of the electronic account of the outgoing warehouse, warehousing agreement of the incoming warehouse, customs supervised vehicle filing certificate, entrustment customs declaration agreement (if needed). For dangerous goods, additional MSDS report and dangerous goods packaging certificate are required.

II. Transfer Declaration and Customs Review (Core Link to Ensure Compliant Clearance)

The transfer between bonded warehouses in South China must be declared through the customs electronic supervision platform, which is divided into two steps: outgoing declaration and incoming declaration. The entire process must ensure true data and consistent documents, in line with customs supervision requirements.

1. Outgoing Declaration: The outgoing warehouse operating enterprise or the entrusted customs broker shall fill in the Bonded Verification List through the "China Electronic Port" or the customs-designated supervision system, indicate the trade method as "Bonded Inter-Warehouse Goods", accurately enter the goods details, outgoing warehouse number, incoming warehouse number, transportation vehicle information and other contents, upload the relevant documents and materials, and submit the declaration. The Bonded Verification List is the core document for transfer supervision, and it is necessary to ensure that the information is completely consistent with the actual goods and the incoming declaration.

2. Review by the Outgoing Customs: After receiving the declaration information, the outgoing customs reviews the completeness of the documents, the authenticity of the goods information, and the rationality of the transportation plan, focusing on verifying whether the goods meet the bonded supervision requirements, whether the HS code is accurate, and whether the transportation vehicles have supervision qualifications. After the review is passed, the customs confirms the release in the system, generates the Bonded Goods Transfer Release Notice, and deducts the inventory of the outgoing warehouse's electronic account at the same time. If the review is not passed, the materials shall be supplemented and revised according to the customs feedback and re-declared.

3. Incoming Declaration: After the outgoing declaration is approved, the incoming warehouse operating enterprise or the entrusted customs broker shall submit the incoming declaration in the same supervision system, fill in the Bonded Verification List consistent with the outgoing declaration, upload the incoming warehouse warehousing agreement, receiving plan and other materials, and apply for the goods warehousing procedures. The incoming declaration must be submitted within 24 hours after the outgoing release to avoid goods detention due to delayed declaration.

4. Review by the Incoming Customs: The incoming customs reviews the incoming declaration materials, focusing on verifying the consistency between the information in the Bonded Verification List and the outgoing declaration, and whether the warehousing qualification of the incoming warehouse matches the type of goods. After the review is passed, the Bonded Goods Warehousing Confirmation Notice is generated, allowing the goods to arrive at the incoming warehouse, and the pre-increase inventory registration of the incoming warehouse's electronic account is completed at the same time.

III. Goods Transportation and On-Site Supervision (Intermediate Link to Ensure Goods Safety)

The transportation of bonded warehouse transfers in South China is under customs supervision throughout the whole process. It is necessary to strictly abide by the transportation norms to ensure that the goods are not lost or improperly disposed of, and focus on the compliance of the transportation link.

1. Goods Loading and Inspection: According to the customs release notice, the outgoing warehouse sorts and counts the goods in accordance with the details in the Bonded Verification List, loads them into the filed customs supervised vehicles in a standardized manner, and reinforces the goods packaging to avoid damage during transportation. After loading, the staff of the outgoing warehouse and the transport driver jointly verify the goods information, sign the Bonded Goods Transportation Handover Form, and clarify the quantity and status of the goods. If the customs requires on-site inspection, it is necessary to cooperate with the customs to complete the goods verification, and the goods can be shipped only after the inspection is passed.

2. Full-Scale Supervised Transportation: The transportation vehicles must travel in strict accordance with the declared route, and are not allowed to change the route without authorization, stop midway or load/unload goods, nor mix bonded goods with non-bonded goods. During transportation, the vehicles must turn on the positioning supervision equipment designated by the customs to ensure that the customs can monitor the vehicle position in real time. The transport driver must carry documents such as the Bonded Goods Transfer Release Notice and the Bonded Goods Transportation Handover Form for customs inspection along the way.

3. Goods Handover and Confirmation: After the goods arrive at the incoming warehouse, the transport driver submits all transportation and customs documents to the staff of the incoming warehouse. The staff of the incoming warehouse checks the name, specification, quantity and packaging status of the goods on site against the Bonded Verification List and the Bonded Goods Warehousing Confirmation Notice. After confirming that they are completely consistent with the documents, they sign the Bonded Goods Receipt Confirmation Form to complete the goods handover. If any damage, shortage or information inconsistency of the goods is found, it is necessary to immediately notify the outgoing warehouse and the customs of both parties and handle it in accordance with the customs requirements.

IV. Warehousing Write-Off and Subsequent Filing (Closing Link to Complete the Process Closed Loop)

After the goods are warehoused, it is necessary to complete inventory write-off, system update and data filing to ensure the completeness of the transfer process and meet the requirements of the customs' subsequent supervision.

1. Incoming Warehouse Registration: The staff of the incoming warehouse stores the received goods in accordance with the bonded warehousing specifications and classifies them. At the same time, they update the inventory information in the customs electronic supervision system, complete the formal inventory increase of the incoming warehouse's electronic account, and ensure that the account matches the actual goods. At the same time, record the goods warehousing time, storage location and other information to facilitate subsequent supervision and inspection.

2. Customs Write-Off: The outgoing warehouse and the incoming warehouse respectively submit the write-off materials after the completion of the transfer to the customs of their respective locations, including the Bonded Verification List, transportation handover form, receipt confirmation form, electronic account write-off application form, etc. The customs checks the entire process materials of the transfer, confirms that the goods have been successfully transferred and the account write-off is accurate, and then completes the transfer write-off procedures. The entire transfer process is officially completed.

3. Data Filing and Retention: After the transfer is completed, the enterprise shall sort out and file all documents and materials (transfer application, customs declaration materials, customs release/confirmation notice, transportation handover form, write-off certificate, etc.) for a retention period of not less than 3 years for subsequent customs inspection. At the same time, update the enterprise's internal logistics ledger synchronously to ensure the traceability of supply chain information.

V. Notes (Avoid Risks and Improve Operational Efficiency)

1. Document Consistency Requirement: The goods information in the entire process documents (declaration materials, transportation documents, warehousing certificates) must be completely consistent, including name, specification, quantity, HS code, etc., to avoid customs penalties or process delays due to information deviation.

2. Time Limit Requirement: The outgoing declaration and incoming declaration must be completed within the specified time limit, and the goods transportation must arrive as planned to avoid customs supervision early warning due to timeout. For cross-customs area transfers, it is necessary to communicate with the customs of both places in advance to ensure the smooth review process.

3. Compliance Operation Requirement: The transferred goods are under bonded supervision throughout the whole process. They shall not be arbitrarily disposed of, modified or processed (except for the recorded simple value-added services), nor mixed with non-bonded goods, otherwise customs penalties will be faced.

4. Abnormal Handling: If goods are damaged or lost during transportation, or the declaration is returned by the customs, it is necessary to notify the relevant parties immediately, submit a situation explanation and supplementary materials in accordance with the customs requirements, and handle the abnormality in a timely manner to avoid affecting subsequent transfer operations.

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