间接出口,是指进料加工项下的产品或半成品不直接出口而结转给另一承接进料加工企业再加工后出口。海关对经批准的企业进料加工项下半成品结转办理保税结转手续,深加工企业承接的半成品予以全额保税,这种保税货物在不同企业之间的结转业务,海关称为“结转加工”或“转厂加工” Indirect exports, refers to the processing of products under the item or semi-finished products are not directly exported and carried over to another to undertake processing of imported materials and then export. The Customs shall carry out the bonded carry-over procedures for the semi-finished products under the approved enterprises’ feed processing and the semi-finished products undertaken by the deep-processing enterprises in full amount. The bonded goods are carried forward between different enterprises and the Customs refers to “carry-over Processing ”or“ transfer processing ”