什么是保税交割货物？

What is a Bonded Delivery Cargo?

保税交割货物是指在海关特殊监管区域内，未办理完进口纳税手续前，或者保税区内未办理完出口手续前，已经进行物理性转移或实际性进出口的货物。简而言之，这些货物在海关监管下，尚未完成税收程序，但已经在实际操作中进行了转移或进出口。

保税交割货物的出现，主要是为了适应国际贸易的特殊需求，如转口贸易、加工贸易等。通过保税交割，企业可以在不支付全额税款的情况下，先行使用或销售货物，从而降低了资金压力，提高了运营效率。

然而，保税交割货物也带来了一定的风险。由于货物尚未完成税收程序，一旦企业出现经营问题或违规行为，海关有权对这些货物进行查封、拍卖甚至没收。因此，企业在使用保税交割货物时，必须严格遵守相关法律法规，确保合规操作。

英文版

Bonded delivery cargo refers to goods that have undergone physical transfer or actual import/export operations within a special customs supervision zone before the completion of import tax procedures or before the completion of export procedures within a bonded area. In simple terms, these goods have not yet completed the taxation process under customs supervision but have already been transferred or imported/exported in practical operations.

The emergence of bonded delivery cargo mainly aims to cater to the special needs of international trade, such as entrepôt trade, processing trade, etc. Through bonded delivery, enterprises can use or sell goods without paying the full amount of taxes upfront, thus reducing financial pressure and improving operational efficiency.

However, bonded delivery cargo also poses certain risks. As the goods have not yet completed the taxation process, customs have the right to seize, auction, or even confiscate these goods if the enterprise encounters operational issues or violates regulations. Therefore, when utilizing bonded delivery cargo, enterprises must strictly adhere to relevant laws and regulations to ensure compliant operations.

In conclusion, bonded delivery cargo, as a special customs supervision method, provides convenience for enterprises while also posing certain risks. When utilizing this system, enterprises should fully understand its operating mechanism, ensure compliant operations, and maximize its advantages while minimizing potential risks.