Zones and regions

State-level EPZ

State-Level EDZ

Outside the zone

Custom Supervision

Inspection Method

EPZ Customs provides round-clock supervision services. All the imported and exported goods only need to be filed for record.

Customs provides 5 working day services. And the imported and exported goods must clear customs.

Customs provides 5 working day services. All the imported and exported goods must clear customs.

Manual for Processing Trade

Required

Required

Margin Accounts

Required

Required

Machinery & equipment import

Levied first; Get refund later year by year

Levied first; Get refund later year by year

Construction material & office equipments import

Pay deposit

Pay deposit

Raw materials and parts import

Pay deposit

Pay deposit

Writing-off

Upon export of each batch of finished products

Tax policies

15% tax rate. After expiration of “2 years exemption and 3 years half” period, the rate is 10% if above 70% products are exported.

Same as state-level EPZ

24% tax rate

Local income tax

Exempted

Exempted

3%

Domestically made equipments, raw materials and parts

Suppliers can get refund for export, after these equipments, raw materials and parts sold into EPZ.

Enterprises first purchase them with tax included, and afterwards can get VAT refund after exporting finished products.

Enterprises first purchase them with tax included, and afterwards can get VAT refund after exporting finished products.

Water, electricity and gas

Get VAT refund

Normal payment

Normal payment

Trade control

Foreign exchange managemen