上海市浦東新區,其中隱藏著中國第一家藝術品保稅倉庫,首期建成佔地5000平方米的藝術品保稅倉儲和保稅展示區域。該保稅倉庫負責人胡環中表示,目前通過該中心進出海關的國內外藝術品都可以不用繳納最低為到岸價格(COST, INSURANCE, AND FREIGHT,縮寫CIF)貨值的24.02%的藝術品暫時進出口的保證金,這大大減輕了拍賣公司、藝術品公司以及藏家的稅收資金壓力。[21]
保稅威士忌(Bottled in bond)[32]是一種純威士忌,通常是波本威士忌或黑麥威士忌,在美國政府監督下製成,並不保證它的品質,只要求桶裝4年以上、酒精純度在裝瓶時不得低於50%、必須由一個酒廠釀造,並且在政府監視下的保稅倉庫儲存並瓶裝[33]。Bottled-in-Bond法案(Bottled-in-Bond Act of 1897)是創造波本威士忌的一個品質標準[34]。
Mary McMahon. What are Bonded Warehouses?. Conjecture Corporation. July 18, 2015 [2015-08-20]. (原始內容存檔於2018-06-21) (英語). Also known as a customs warehouse, a bonded warehouse acts sort of like a no man's land where goods can be deposited without an importer or an agent needing to pay duties on them. If the importer decides to sell the goods for re-export, duties will not be incurred. Likewise, if the goods are destroyed, the obligation to pay duties will also be resolved. If the imported goods are released for sale, however, customs duties will come due.
Bonded Warehouse(PDF). US Customs and Border Protection. Feb 2010 [2015-08-20]. (原始內容存檔(PDF)於2019-08-05) (英語). A Customs bonded warehouse is a building or other secured area in which imported dutiable merchandise may be stored, manipulated, or undergo manufacturing operations without payment of duty for up to 5 years from the date of importation. Authority for establishing bonded warehouses is set forth in Title 19, United States Code (U.S.C.), section 1555. The regulations covered the operation of bonded warehouses is found at 19 CFR 19.
Josh. Bottled In Bond. the Bourbon Observer. 2009-05-27 [2019-10-15]. (原始內容存檔於2016-01-23) (英語). Bourbons that are "bottled in bond" are those that comply with the Bottled-In-Bond Act of 1897. This Act was created to ensure the authenticity and purity of bourbon, and mandates that to be considered bonded and be labeled as such, bottled whiskey must be at least 4 years old, at least 100 proof, be the product of one distillery and one distiller, in one season. Bondeds are thus distinct from straight bourbon because straights commonly are combinations of different bourbons made at different times and places.To make sure these requirements were met, bonded bourbon was aged in Federally bonded and supervised warehouses, the keys to which were held by the goverment supervisors (these "government men" were agents of the Treasury Department, and up until the early 1980's, they physically unlocked the doors each morning and locked them each night).