Xiamen has more special customs areas than any other city on the West Taiwan Strait Economic Zone. As of the end of 2017, there are six customs supervised areas for designated functions in Xiamen.

1. Xiangyu Free Trade Zone

Xiangyu Free Trade Zone (XFTZ) was established in October 1992, with an area of 0.6 km2. It started operations in November 1993. At present, there are 220,000 m2 of workshops and warehouses, 90,000 m2 of storage yards and 60,000 m2 of office buildings inside the Zone. More than 1,600 companies engaged in such businesses as logistics, trade and processing are operating in this zone. XFTZ prioritizes the development of bonded warehousing, export processing, international trade, detection and maintenance, and products exhibitions.

2. Xiangyu Bonded Logistics Park

Xiangyu Bonded Logistics Park (XBLP), with a planning area of 0.7 km2, was established upon the approval of the State Council in August 2004. Its first phase covered an area of 0.3 km2 and was put into operation in December 2005. Currently, there are 100,000 m2 of storage yards and 60,000 m2 of warehouses inside the Park. XBLP has four main functions, i.e., international transshipments, international distribution, international procurement, and international entrepot trade.

3. Haicang Bonded Port Zone

Haicang Bonded Port Zone (HBPZ) was established upon the approval of the State Council on 5th June 2008, with a planning area of 9.5 km2. It combines those policies provided in the Bonded Logistics Park, the Free Trade Zone and the Export Processing Zone. Its main functions are port services, logistics, and processing. The prioritized industries are port warehousing, freight transportation, bonded services, and container transshipments.

4. Torch (Xiang’an) Bonded Logistics Center (B type)

The Torch (Xiang’an) Bonded Logistics Center (B Type) was established in December 2008 with an area of 341,000 m2 and a total floor area of 257,000 m2. The first phase started operations in August 2009. The main functions of the center are bonded storage, international logistics distribution, simple processing and value-added services, detection, imports and exports, entrepot trading, product exhibitions, logistics information management, port services, and tax refunds. The Center prioritized the development of modern international logistics with a bonded logistics service.

5. Dadeng Taiwan Small Commodities Market

With a view to promoting Cross-Straits ties and deepening Cross-Straits non-governmental exchanges, Dadeng Taiwan Small Commodities Market was set up in 1998 under the approval of the State Council and the Central Military Committee. Themed on shopping tourism, it covers a site area of 830,000 m2 and has a planned floor area of 1.12 million m2. The Market started operations in May 1999. In September 2008, an expansion project was launched. On 6th September 2011, the expansion project ended with the Market being renamed Taiwan Duty-Free Park and started operations. It is the only market in the Chinese Mainland where Taiwan-sourced products are sold free of tax.

6. Xiamen Export Processing Zone

Xiamen Export Processing Zone (XEPZ) was set up with the approval of the State Council in April 2000 and started operations in January 2002. It has been merged into Xiamen Haicang Bonded Port Zone The total floor area is around 500,000 m2. The shell workshop buildings are made up of of 3 to 5 storeys with a framed structure, and each building occupies a floor area of 7,000 to 20,000 m2. XEPZ prioritizes processing trade manufacturing with a massive output, export- or import-oriented warehouse logistics, R&D, and detection and maintenance businesses.