综合保税区是在内陆地区设立的具有保税港区功能的海关特殊监管区域。实行封闭式管理。是目前我国开放程度最高、政策最优惠、功能最齐全的海关特殊监管区域。是国家金融、贸易、投资、服务、交通等领域开放试验区和先导区。其职能及税收、外汇政策按照《国务院关于设立洋山保税港区的批复》有关规定执行。即：进区的境外货物实行保税，出区内销的货物须按照货物进口的有关规定办理报关手续，并按货物的实际状况征税；国内货物进区视同出口，实行退税；保税区内企业之间的货物交易免征增值税和消费税。区内以国际中转、国际采购、国际分拨、国际转口贸易、保税加工等功能为主，商品服务交易、投融资、保险等功能为辅，法律、法规等服务功能为支撑。以及政务、进出口展览等，具有集聚、疏散生产要素、转运重要物资等功能。保税区的一种。
2015年9月，国务院办公厅印发《加快海关特殊监管区域整合优化方案》（以下简称《方案》）。按照要求，现有出口加工区、保税物流园区、跨境工业区、保税港区和符合条件的保税区将逐步整合为综合保税区；新设立的海关特殊监管区域统一命名为综合保税区域。逐步统一海关特殊监管区域信息管理系统，统一监管模式。
同时，结合《推进“三个一亿人”城镇化实施方案》实施，支持中西部、东北地区有条件的大中城市设立综合保税区。
List of some bonded zones (comprehensive bonded zones) across the country List of provinces, municipalities and cities Bonded zones Beijing Beijing Tianzhu Comprehensive Bonded Zone Guangdong Shenzhen Guangdong Shenzhen Futian Bonded Zone Guangdong Shenzhen Guangdong Shenzhen Shatoujiao Free Trade Zone Guangdong Shenzhen Guangdong Shenzhen Yantian Port Free Trade Zone Guangdong Shantou Guangdong Shantou Free Trade Zone Guangxi Chongzuo Guangxi Pingxiang Comprehensive Bonded Zone Guizhou Guiyang Guizhou Guiyang Comprehensive Bonded Zone Hainan Haikou Hainan Haikou Comprehensive Bonded Zone Henan Zhengzhou Henan Zhengzhou Xinzheng Comprehensive Bonded Zone Henan Nanyang Henan Nanyang Wolong Comprehensive Bonded Zone Heilongjiang Mudanjiang Heilongjiang Suifenhe Comprehensive Bonded Zone Hubei Wuhan Hubei Wuhan East Lake Comprehensive Bonded Zone Jiangsu Suzhou Suzhou Industrial Park Comprehensive Bonded Zone Jiangsu Nantong Jiangsu Nantong Comprehensive Bonded Zone Jiangxi Ganzhou Jiangxi Ganzhou Comprehensive Bonded Zone Liaoning Dalian Liaoning Dalian Free Trade Zone Shandong Qingdao Shandong Qingdao Free Trade Zone Shandong Yantai Shandong Yantai Free Trade Zone Shandong Weifang Weifang Comprehensive Bonded Zone Shanxi Taiyuan Shanxi Taiyuan Wusu Comprehensive Bonded Zone Shaanxi Xi'an Shaanxi Xi'an High-tech Comprehensive Bonded Zone Shanghai Shanghai Shanghai Waigaoqiao Free Trade Zone Sichuan Chengdu Sichuan Chengdu High-tech Comprehensive Bonded Zone Tianjin Tianjin Tianjin Free Trade Zone Xinjiang Bortala Alashankou Comprehensive Bonded Zone Xinjiang Kashgar Kashgar Comprehensive Bonded Zone Xiyong Comprehensive Bonded Zone
