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• Allowing overseas and domestic (including Hong Kong, Macao and Taiwan)enterprises and other economic organizations or overseas individuals to invest and establish trading, warehousing, export processing and exhibition enterprises within the free trade zones, as well as othe enterprises and organizations approved for incorporation

• There are more restricitons for foreign investors' investing in trading. Generally, only offices, which possesses no status of legal representative can be set up.

• Bonded system is adopted in free trade zones. The goods transported into the free trade zone from abroad, or vice versa, shall be exempted from the import duties, and import and export licences. The goods transported into domesticnon-free trade zone from the free trade zone are regarded as imported goods;and vice versa, exported goods.
• EDI systems are applied in free trade zones with computer network linking between customs and enterprises.

• Bonded system is only carried out in bonded warehouse or bonded factories. For goods shipped into China from abroad, the import customs clearance shall be proceeded; and vice versa, the export customs clearance shall be proceeded.
  
• Only a few large-scale enterprises are approved to employ EDI for customs declaration.

• Free settlement of exchanges is carried out for companies' foreign exchange income. Foreign exchange can be either deposited in the financial institutions in the zone, or be sold to the appointed foreign exchange banks in the zone.
  
• Both Chinese-funded and foreign-funded enterprises in the zone can open their foreign accounts in accordance wih regulations.
  
• No need to handle the verification and cancellation procedure which is requested by the Foreign Exchange Administration of China for exchange collection of export and payment of import.
  
• Chinese-funded and foreign-funded enterprises share a unified exchange administration over their current accounts.

• Compulsory exchange settlement policy is carried out for the foreign exchange of the current accounts. Foreign exchange shall be sold to the appointed foreign exchange banks only.
  
• Chinese-funded enterprises can't keep their foreign exchange accounts without approvals of the People's bank of China.
  
• Verification and cancellation procedure for exchange collection of export and payment of import is required.
  
• There are differences between Chinese-funded and foreign-funded enterprises in foreign exchange settlement and transaction.

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• The machinery, equipment, construction materials, office articles and supervision equipment transported from abroad to the free trade zone for self-use by the administrative organs, enterprises in the zone, and imported processing materials, raw materials, parts and components, fuels, packing materials, and transit goods stored in warehouse are exempted from customs duties, import linked value-added tax and consumption tax.
  
• Transaction within the zone and export are exempted from VAT.

• Duties and import liceses are required for the imported construction materials, manufacturing equipment, components and office articles forself-use by the enterprises.
  
• All transactions must pay VAT.

• Margin account scheme is not required for the imported processing materials for self-use by the enterprises in the zone.
  
• Enterprises in the zone can freely process the exported goods, except those restricted by the state's export quota. Meanwhile, enterprises within the zone may entrust factories outside the zone to process their exported products after approval.
  
• The machinery, equipments, construction materials, office articles and supervision equipments transported from abroad to the free trade zone for self-use by the enterprises in the zone,and imported processing materials, raw material, parts and components, fuels, packing materials are exempted from customs duties, import linked value-added tax and consumption tax(Automobile excluded)
  
• Manufacturing companies whose materials are imported may sell their products to domestic market after application approved and paying duties and VAT imposed.

• Except the bonded factories with customs supervision, the margin account scheme is required for the imported processing materials.
  
• Duties are required for the imported machinery, components and office articles for selr-use by the enterprises, Only those foreign enterprises encouraged by the state can import self-use facilities, components in a certain amount without dutied imposed.

• Except goods forbidden to import by government,warehousing enterprises in the zone can store any goods needed by dometic and international markets.
  
• There are no compulsory regulations on the period of storage of the transit goods and warehousing goods.
  
• Customs supervision fee is not required.

• Ordinary trading goods and imported goods restricted by government are not allowed to store in the bonded warehouse.
• The maximun of storage period of goods in bonded warehouse is one year.
  
• Customs supervision fee is required.

• Imported goods exhibited in the zone are regarded as bonded goods under supervision of the customs. A Convenient procedure is applied to the exhibition, which includes no deposit for import duties and no deadline for exhibition. Exhibited goods only need to be registered with customs.
  
• Bonded vehicles exhibition is permitted in Futian Free Trade Zone.

• Declaration forms are required for the exhibited goods.
  
• Enterprise shall handlle import procedure with import licence and hand in deposit Goods.shall be shipped abroad befor the expiry date.