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Comprehensive Bonded Zone (综合保税区) is a special customs supervision area established in the inland area with the function of Bonded Port Area. These comprehensive bonded zones are managed by China Customs. The tax and foreign exchange policies of the bonded port areas are also implemented there. In fact, such zones have integrated the functions of Bonded Area, Export Processing Zone, Bonded Logistics Zone, and ports, and could carry out business of international transit, distribution, procurement, re-export trade and export processing. As of December 2020, there were 162 special customs supervision areas in 31 provinces, municipalities, and autonomous regions across the country. Among them, there were 149 comprehensive bonded zones.
