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After China's entry into WTO, Free Trade Zone is facing the national policy of restructuring, which is reducing the policy difference between the overall bonded area and non-bonded area, and cut down the desalination of policy advantages of free trade zone. In the tax function and the right to operate import and export, bonded zone's advantage is gradual weakening. And with the increasing affection of financial crisis, foreign companies are now short of capital. Thus, great changes have taken place in investment strategy, foreign-funded enterprises are now re-evaluating their investment in China. Changes in investment strategy particularly happen in foreign-funded enterprises within the bonded area.

     Customs supervision and the lifting of customs supervision are the current day-to-day operations and focus on business for foreign-invested enterprises in the Free Trade Zone. This article combined free trade zone custom, bonded area and foreign enterprises in bonded area, mainly studies the supervision of foreign enterprise’s equipment within the bonded area, and the lifting of it with the increasingly weakening advantage in free trade zone's environment. By an example from the practical side of lifting customs supervision, goes with the theory, to study the specific operation of customs supervision.

【keywords】 Free Trade Zone,  Bonded Equipment, Customs Supervision