A.保稅是指對應進口商品在海關(guān)事務擔保制度下暫不征稅進口,在海關(guān)監(jiān)管下存放或加工,并在規(guī)定期限內(nèi)復出境或轉(zhuǎn)辦其他海關(guān)手續(xù)
B.保稅貨物是指經(jīng)海關(guān)批準按保稅狀態(tài)實施的進口商品
C.經(jīng)營保稅貨物的儲存、加工、裝配、展示、運輸、寄售業(yè)務和經(jīng)營免稅商店,應當符合海關(guān)監(jiān)管要求經(jīng)海關(guān)批準并辦理注冊手續(xù)
D.保稅貨物的轉(zhuǎn)讓、轉(zhuǎn)移以及進出保稅場所,應當向海關(guān)辦理有關(guān)手續(xù),接受活著監(jiān)管和查驗