bonded warehouse
A special type of private warehouse used to store products subject to customs duties. See WAREHOUSE SYSTEM.
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bonded goods
bonded goods 保税货物 存放于保税仓库〔bonded warehouse〕之中、尚未缴纳关税的货物，由仓库所有人或经营人向政府保证在货物被提出时缴清关税，否则由其交纳保证金。保税仓库内的货物可以转移到另一保税仓库，也可以再出口。
bonded
bonded, adj. (Of a person or entity) acting under, or placed under, a bond (a bonded court official).
bonded warehouse
bonded warehouse (1)保税仓库 经政府主管部门特许用以存放保税货物的场所。经营保税仓库的所有人或承租人须向政府承诺一笔经认可的保证金，以担保政府不会因未完税货物被移动而遭受税收损失。(→bond) (2)保险仓库 存储在其中的货物的灭失或损害受到保险保障的仓库。
bonded debt
bonded debt 债券债务 公司或政府以发行债券的形式所负之债务。有时亦特指市政法人〔municipal corporation〕为市政目的依法发行的，以对该市政法人管辖范围内全部财产的税收来支付的债券所代表之债务。
public bonded warehouse
public bonded warehouse 公共关栈；公共保税仓库 由海关设置供公众存放未完税进口货物的关栈，或称保税仓库。 (→bonded warehouse)
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private bonded warehouse
private bonded warehouse (仅供所有人使用的)私人保税仓库(→bonded warehouse)
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warehouse system
warehouse system. A system of maintaining bonded warehouses so that importers can either store goods for reexportation without paying customs duties or store the goods without paying duties until the goods are removed for domestic consumption. See bonded warehouse under WAREHOUSE.