I. Introduction "bonded tour" business is known as re-import export business, is the use of bonded logistics park "into the area of ??tax" policy, "first export, re-import" way of dealing with the processing trade deep processing complex procedures deep processing of value added tax and other issues not. Before Bonded Logistics Park "tour" business appear processing trade enterprises to export goods to Hong Kong in general and other foreign places, and then import formalities, compared Logistics Park "tour" business, long day trips outside the cycle, procedures complex, high transport costs. Enterprise feed processing, deep processing, for domestic sales do not carry over to export goods to Hong Kong and then to declare the import, use Bonded "customs territory" special function, that exports of goods to bonded areas shall be regarded as departure may refund. Enterprises need to import goods from the bonded again to complete import and export procedures, so that can greatly save transportation costs and time. Special features and advantages of the bonded area of ??policy, not only for enterprises to save a lot of freight costs, and enhance the price competitiveness of their products. Bonded day tour of the process: export re-import (day trip) customers pay a single shipment → → arrangements for the export declaration trailer tow vehicles cross into the area cabinet → → import declaration for trailers into the area mentioned cabinet → factory discharge II "tour "Business Benefits (1) into the Free Trade Zone, both deemed export verification, tax rebate, write-off manual. (2) The declaration, inspection can enter a number, in batches. (3) to replace overseas travel goods, Hong Kong Tour, save logistics costs, shorten delivery time, and lower cost heavy yard. (4) processing trade enterprises products for domestic further processing trade enterprises as produced materials and parts, or enjoy the product for domestic enterprises to use tax policy. (5) clearance speed; such as import and export goods to both sides manual declaration, just before four in the same customs codes can be, if the general trade customs declaration shall be ten had the same coding. (6) provide for the raw material manufacturers, you can enjoy preferential export tax rebates, commodity prices after rebate participate in market competition; (7) for receiving raw material manufacturers, you can purchase refund time domestic materials and parts and intermediate goods in advance, effective reduce the cost of capital.