Material Design for bonded and non-bonded warehouse

In some countries the materials put in bonded and non-bonded warehouse are treated differently, for example the cost, shipment, trace of the material.
In general, there are two designs. One is "Only One Material Number", and the other is "Two material numbers".
Which design you used?
My client is in China.

One material to extend it to two different plant, using evaluation class to diff the cost.
cons are
a. complex cost accounting for surcharge and freight distributed to material, not necessary for bonded-inventory
b. MRP will combine the PR for bonded and non-bonded.
two material ID
solves the previous problem.
cons are
a. one material have two id, makes little sense
b. big number of material, high volumn of data maintenance

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