关税保函（Guarantee for the Customs Duties）是指担保银行应进口商（含加工贸易企业）的申请而向海关出具的、保证进口商履行缴纳关税义务的书面文件。
经逐级审批，主管关长同意，企业交纳关税、增值税、等值保证金或保函后办理出区手续。
Allowed after approved step by step, agreed by director of Customs, Duty, VAT and Deposit paid by enterprises.
本保函项下的任何支付应为免税和净值。对于现有或将来的税收、关税、收费、费用扣减或预提税款。
All payment under this Guarantee shall be tax-exempted and net. No taxes, tariffs, charges, cost deductions, or tax withheld shall be deducted from the payment under this Guarantee.
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