foreign trade controlling organization before order confirmation. Moreover contract cancelling after verification must be handled within the validity

Journal of China Institute of Technology Vol.38-2008.6 The Practice of Customs Supervising and Managing Pattern of Bonded Processing Goods in China Lisa Liang Lecturer Department of International Business, China Institute of Technology Abstracts The bonded processing cargo is refered to those cargo which approved by Chinese Customs of not going through duty payment formalities to transi to processes or to assemble within the boundaries and then exits country. Its regulatory system has five characteristics, namely business processing and approval, file recording and bonded, dutry postponed, supervision extending and verification clearance. In order to prevent smuggling, Chinese Customs adopts the logic of planned economy, Taiwanese businessmen must pass through the examination and approval of setting up a file by the 279

foreign trade controlling organization before order confirmation. Moreover contract cancelling after verification must be handled within the validity of contract, otherwise Taiwanese businessmen are unable to engage in the processing trade. In monitoring of bonded processing trade, Chinese Customs adopts the pattern of physical circle fence and the non-physical circle fence. In each pattern, the clearance procedure requested by Chinese Customs is different. This article mainly is to discuss the various practice of monitoring and clearance of the bonded processing cargo under two monitoring patterns, including export processing zones and cross-border industrial zones under physical fence and non-physical fence with paper manual and computer networking. 280

Journal of China Institute of Technology Vol.38-2008.6 281

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http://www.cctnet.com.cn http://jm.ec.com.cn/ http://www1.customs.gov.cn http://www3.chinaport.gov.cn http://www.tdctrade.com http://www.elogistics.com.cn 292