@Warsaw44

@Warsaw44 said in G40 - Bombing A Naval Base:

… does it count as a movement to enter the territory the base is on …

Yes.

@Warsaw44 said in G40 - Bombing A Naval Base:

… or is the naval base considered part of that seazone therefore saving a movement?

No. The rulebook leaves no room for such an interpretation.
See Europe 1940.2, page 27:

“Naval bases can be built on controlled territories with a coastline, including islands. Only one facility of each type (industrial complex, air base, and naval base) may exist in each territory.”

and page 28:

“All sea zones that border a territory containing an operative naval base …”

Welcome to the forum :-)