郑州商品交易所税交割实施细则（试行）.PDFVIP

郑州商品交易所保税交割实施细则（试行） Detailed Rules for Implementation of Bonded Delivery of Zhengzhou Commodity Exchange （郑州商品交易所第五届理事会：2016 年1 月19 日审议通过，自2016 年4 月 25 日施行） (Approved after examination by the Fifth Council of Zhengzhou Commodity Exchange on January 19, 2016 and implemented since April 25, 2016) 第一章 总则 Chapter 1 General Provisions 第一条 为保证郑州商品交易所（以下简称交易所）期货保税交割业务的正常进 行，规范交割行为，根据《郑州商品交易所交易规则》，制定本细则。 Article 1 These detailed rules are formulated subject to the Trading Rules of Zhengzhou Commodity Exchange for the purposes of guaranteeing the normal operation of the futures bonded delivery business of Zhengzhou Commodity Exchange (hereinafter referred to as ZCE) and standardizing the delivery activities. 第二条 交易所期货保税交割业务按本细则进行，交易所、会员、客户、指定保 税交割仓库（以下简称保税交割仓库）及指定质检机构办理与期货保税交割有关 的各项业务，应当遵守本细则。 Article 2 The futures bonded delivery business of ZCE shall be subject to these detailed rules. ZCE, members, clients, the bonded delivery warehouses (hereinafter referred to as delivery warehouses), and inspection agencies which handle business with respect to futures bonded delivery shall comply with these detailed rules. 第三条 期货保税交割是指以海关特殊监管区域或保税监管场所内处于保税监管 状态的、期货合约所载商品作为交割标的物进行期货交割的过程。 Article 3 Bonded delivery shall mean delivering the underlying commodity of futures contract which is under bonded supervision in the customs’ special supervision area or bonded supervision place. 第四条 保税交割适用于滚动交割、最后交易日集中交割、期转现交割和转让等。 Article 4 Bonded delivery shall be applicable to rolling delivery, centralized delivery on last trading day, exchange of futures for physicals (EFP) delivery, transfer, etc. 第五条 保税交割仓库是指经交易所指定的、具有保税功能、履行期货保税交割 的地点。 Article 5 Bonded delivery warehouse shall refer to the delivery place which designated by ZCE and is provided with bonded