1, customs bonds
At the request of the applicant, the finance company guarantees to the customs or the financial institution designated by the customs that if the applicant fails to pay the customs duties on time or fails to implement other specific provisions of the customs, the finance company will accept the claim from the customs or the financial institution designated by the customs and assume the guarantee responsibility according to the letter of guarantee.
2, processing trade tax guarantee
The tax payment guarantee of processing trade refers to the guarantee that the bank guarantees the applicant to enjoy duty-free import and re-export treatment at the customs under the processing business of the applicant, such as processing and assembly, sample production and feeding. It is a special business with convenient procedures and low cost that processing trade enterprises (including processing enterprises with supplied materials and foreign-funded enterprises) need to pay tariffs and other taxes. In short, it is to replace the deposit with a bank guarantee.