China Securities Journal reporter was informed on July 25 that recently, the General Administration of Customs issued the "Notice on Carrying out bonded future delivery of Natural Rubber " (No. 121 of the General Administration of Customs, 2019, hereinafter referred to as the "Announcement"), which clarified the customs The regulatory requirements for the bonded futures delivery of Natural Rubber. This is the second time for the General Administration of Customs to issue a business announcement on international futures after the crude oil futures.
In order to implement the "Several Opinions of the State Council on Promoting High-level Open and High-quality Development of Comprehensive Bonded Zones" (State Council issued [2019] No. 3), support the bonded futures delivery of Natural Rubber, cooperate with the promotion of the listing of No. 20 rubber futures, and regulate the management of bonded futures delivery of Natural Rubber, the General Administration of Customs has repeatedly communicated with the Shanghai Futures Exchange (hereinafter referred to as the SHFE) to organize the existing Natural Rubber bonded warehousing business in Shanghai, Qingdao, Dalian, Haikou, Ningbo, Tianjin, etc., as well as arrange the Customs of bonded futures Delivery of Natural Rubber to conduct the field research and corporate visits, then study the "Announcement".
The "Announcement" clarifies that the designated warehouse for the bonded futures delivery of Natural Rubber, should be designated by the Shanghai International Energy Trading Center (subsidiary of SHFE), should process the function of bonded warehousing, should be the futures bonded delivery warehouse that is in the range of custom special supervision areas. At the same time, it explains the method of determining the duty-paid price corresponding to different delivery methods. The "Announcement" also stipulates the bonded standard warehouse receipts of Natural Rubber can be pledged with the permission of the customs. The legal holder of the Natural Rubber bonded standard warehouse receipt can play the financial attribute of the commodity, do the debt guarantee by the bonded standard warehouse receipt, and Financing from financial institutions.


中国证券报记者7月25日获悉，近日，海关总署发布《关于开展天然橡胶期货保税交割业务的公告》（海关总署公告2019年第121号，下称《公告》），明确了海关对天然橡胶期货保税交割业务的监管要求。这是继原油期货之后，海关总署第二次就国际化期货品种专门发布业务公告。
为贯彻落实《国务院关于促进综合保税区高水平开放高质量发展的若干意见》（国发〔2019〕3号）、支持天然橡胶期货保税交割业务、配合推进20号胶期货上市工作、规范对天然橡胶期货保税交割业务的管理，海关总署多次与上海期货交易所（下称上期所）进行沟通，组织上海、青岛、大连、海口、宁波、天津等已有天然橡胶保税仓储业务并拟开展天然橡胶期货保税交割的海关进行实地调研和企业走访，研究出台《公告》。
《公告》明确了开展天然橡胶期货保税交割业务的指定交割仓库为经上期所子公司上海国际能源交易中心指定的、具有保税仓储功能、履行期货保税交割的海关特殊监管区域内或海关保税监管场所的仓库。同时，就不同交割方式对应的完税价格确定方式进行了说明。《公告》还规定，经海关许可，天然橡胶期货保税标准仓单可以质押。天然橡胶保税标准仓单合法持有人可以发挥大宗商品的金融属性，以保税标准仓单为债权担保，向银行等金融机构进行融资。