自厦门特区1985年初建立我国大陆第一个经营性保税仓库以来,全国特别是沿海地区已建立起一百多个保税仓库。保税仓库在促进我国对外贸易的发展中起了巨大的积极作用。保税仓库(Bonded warehouse)是指经海关批准,在海关监管之下专供存放保税货物的仓库。我国目前设立的保税仓库,主要是为“三来一补”、进料加工、转口贸易业务服务的,同 Since the establishment of China’s first operational bonded warehouse at the beginning of 1985 in Xiamen Special Economic Zone, more than one hundred bonded warehouses have been established in the country, especially in coastal areas. Bonded warehouses have played a huge positive role in promoting the development of China’s foreign trade. Bonded warehouse refers to a warehouse that has been approved by the Customs and is under the supervision of the Customs for storage of bonded goods. The bonded warehouses currently established in China are mainly for “three-to-one”, feed processing, and re-export trade services.