| 1. | The bonded cargoes imported by enterprises will enjoy the relevant incentives in tax protection
企业进口的保税货物，可享受保税优惠待遇。 |
| 2. | The operation of the storage , processing , assembling and consignment sales of the bonded goods shall be approved by the registered with the customs
第二十三条经营保税货物的储存、加工、装配、寄售业务，需经海关批准，并办理注册手续。 |
| 3. | The supervised commodities of export originated in the country can obtain the tax rebate and be mixed with the bonded goods of import for distributing and delivering to the home and international markets
国内出口监管货物，享受进区退税政策，可与进口保税货物混合面向国内、国际市场分拨配送。 |
| 4. | One set of automatic electronic rolling equipment is installed in the warehouse for handling sea - air cargo . it can provide flexible and efficient bup , weighing , conveying service
为了保证货物的安全，同时为保税货物提供简便、高效海关查验通道，仓库在象屿保税区海关的指导下安装了电子监控系统。 |
| 5. | The company has bonded warehouse and customs controlled warehouse with approval of the customs , so we can provide storage and transport services for bonded goods and customs controlled goods
公司拥有经海关批准设立的保税仓库和海关监管仓库，可为客户提供保税货物海关监管货物的储存和运输服务。 |
| 6. | Raw materials , spare parts , components , fittings , auxiliary materials and packaging materials imported for the production of tourist export goods shall be treated as bonded goods by customs
为生产出口旅游商品而进口的原材料、零部件、元器件、配套件、辅料、包装物料，海关按保税货物的有关规定办理。 |
| 7. | In cases where taxpayers undergo merger , division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs
纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。 |
| 8. | To sell without customs approval and payment of duties , the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high value
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。 |
| 9. | To sell without customs approval and payment of duties , the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high # 118alue
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。 |
| 10. | Bonded commodities : the necessary imports for foreign - funded firms to produce exports , such as raw materials , fuel , parts and components , accessories or packaging materials are regarded by the custom house as bonded commodities
保税：为履行产品出口合同所需进口的原材料燃料散件零部件元器件配套件辅料和包装物料，由海关按保税货物进行监管。 |
