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加工贸易是为我国所鼓励的一种特殊的贸易方式,促进了我国的对外贸易发展。为保证加工贸易的健康、有序发展,《海关法》及相应的行政法规、规章规定了加工贸易的担保制度。从最初的缴纳保证金担保发展到银行保证金台帐制度,本世纪初又出现了加工贸易银行保函制度,这些担保制度为减轻加工贸易企业的资金负担提供了多种途径。但是对于新出现的加工贸易银行保函的相关问题,尤其是其法律性质,尚无统一的认识。本文仅就加工贸易保函的法律性质和效力要求加以分析,以期在实践中对加工贸易银行保函的正确运用。
Processing trade is a special form of trade encouraged by our country and promoted the development of China’s foreign trade. In order to ensure the healthy and orderly development of the processing trade, the “Customs Law” and the corresponding administrative regulations and rules stipulate the guarantee system for processing trade. From the initial guarantee of deposit paid to the system of bank bond account, a system of letter of guarantee for processing trade banks emerged at the beginning of this century. These guarantee systems provide various ways to reduce the financial burden on processing trade enterprises. However, there is no unified understanding about the related problems of the new processing trade bank guarantee, especially its legal nature. This article only analyzes the legal nature and validity of the guarantee for processing trade, with a view to correctly applying the guarantee of processing trade bank in practice.