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“保税”一词属于海关用语,意指进口货物暂时不缴纳进口税,先将其存入特定区域。如果货物从特定区域转运出口或经加工后再出口,则免交出口关税。“保税区”到目前为止,还没有一个统一而明确的概念。中国各保税区的设区意图、功能设置和开发建设,都是以自由贸易区为其目标模式的,这点从其英译为“Free Trade Zone”及国务院关于设立保税区的批文可以看出。因此,目前中国保税区的内涵,应理解为以海关保税政策为基础、四周设立封闭隔离设施,由海关实施监管,以发展国际贸易、加工以及仓储、商品展
The term “bonded” is a term used by the customs to mean that the imported goods temporarily do not pay import duties, and deposit them into a specific area first. If the goods are trans-exported from a specific area or exported after being processed, they will be exempt from export tariffs. “Free Trade Zone” So far, there is no unified and clear concept. The Free Trade Zone and its translation into the Free Trade Zone by the State Council are as follows: the intent of setting up districts, the setting of functions and the development and construction of all free trade zones in China are all based on the free trade zone. Therefore, at present, the connotation of the bonded area in China should be understood as the establishment of a closed isolation facility around the border based on the bonded customs policy of the customs and the supervision by the customs administration in order to develop international trade, processing and storage,