In the tax logistics center, there is a "business before Customs Clearance Day Trip Some processing and trading companies generally export goods to overseas countries such as Hong Kong and then handle the import procedures. Compared to the development of the "Customs Clearance Day Trip" business in the tax logistics service center, the overseas "Customs Clearance Day Trip" has a longer cycle, more complex procedures, and higher transportation costs. However, the "Customs Clearance Day Trip" business can only be carried out with the help of the bridge of tax logistics center customs-approved enterprises or foreign enterprises. Entry and exit, customs clearance, and logistics transportation activities can all be completed in the center, which is very convenient.

　　I. Customs Clearance Day Trip Operation Procedures

　　Both import and export parties initiate the electronic customs clearance committee (Shenzhen Xili Customs Brokerage Service Co., Ltd., 4403580009). Manual customs clearance also requires manual authorization and provision of packing lists, contracts, customs clearance elements, and other customs clearance information. After the vehicle is loaded at the factory, we can handle the enterprise export customs clearance process. After the vehicle information arrives at the tax customs area, it directly enters the tax area. Handle the export customs clearance process. Then our company handles the import customs clearance process (general import and export, import tax payment; tax processing enterprise manual import, tax-free import). After completion, the goods are delivered to the importer's factory.

　　The tax area is regarded as outside the territory. After the goods have entered the Chinese tax area and the export declaration process has been completed, the export tax rebate management policy can be enjoyed.

　　II. Customs Clearance Day Trip Characteristics

　　(1) Imports into the tax area can be regarded as exports, verification, and verification manuals.

　　(2) Customs clearance and inspection can be carried out in batches.

　　(3) Instead of goods traveling overseas, Hong Kong trips can save logistics costs, shorten delivery time, and reduce yard replenishment costs.

　　(4) The products of processing and trading enterprises can be used as export raw materials for other domestic processing and trading enterprises, or as export raw materials for domestic enterprises that enjoy tax-free policies.

　　(5) Fast customs clearance; if both import and export goods are manually declared, only the first four digits of the customs code are the same. If declared in a general trade manner, the customs code must be the same ten.

　　(6) For enterprise raw material suppliers, they can enjoy the preferential treatment of our country's development of export tax rebates, and participate in international market economic competition with the price of goods after tax rebates;

　　(7) For raw material receiving enterprises, our teachers can effectively reduce the company's capital use cost by advancing the tax rebate time for purchasing domestic raw materials and intermediate products.

The "Customs Clearance Day Trip" business is a common name for export-import business. It uses the "in-zone tax refund" policy of tax logistics industrial parks to solve the problems of complex processing and trading product deep processing transfer procedures and non-tax refund for deep processing value-added services. Before the emergence of the "Day Trip" business in the tax logistics park, processing and trading companies usually exported goods to Hong Kong and other overseas regions, and then handled the import procedures. Compared with the "Day Trip" business in the logistics park, overseas day trips have a long cycle, complex procedures, and high transportation costs. Enterprises process and deep-process the imported materials. If the transferred sales goods need domestic sales, they do not need to be exported to Hong Kong and then declared as national imports. Using the special educational function of the comprehensive tax area "domestic customs outside", the goods exported to the tax area are regarded as leaving the country, and export tax rebates can be processed. Enterprises only need to import goods from the tax area to complete the import and export process, greatly saving transportation costs and time.