海关事务担保—般分为申请提前放行货物担保,办理特殊业务需要担保和海关依法强制收取担保三种情形。其中,企业办理通关手续中的申请提前放行货物担保量为普遍。海关提供通关担保主要是为了企业提供通关便利,担保风险除了进出口货物应缴纳税款外。还有相当部分是针对海关行政程序中对企业申 Customs affairs guarantees - generally divided into the application for early release of goods security, special business needs for security and customs mandatory collection of security three cases. Among them, the enterprise clearance procedures for the application in advance to release the amount of cargo security is common. Customs clearance to provide customs mainly for the convenience of enterprises to provide customs clearance, security risks in addition to import and export goods should be taxed. There is also a considerable part of the customs procedures for the application of the enterprise