(1)保税仓库
经政府主管部门特许用以存放保税货物的场所。经营保税仓库的所有人或承租人须向政府承诺一笔经认可的保证金，以担保政府不会因未完税货物被移动而遭受税收损失。(→bond)

(2)保险仓库
存储在其中的货物的灭失或损害受到保险保障的仓库。

• spurious
• spurious bank-bill
• spurious class action
• spurius
• spy
• spying
• squatter
• squatter's right
• squeeze-out
• Squib Case
• squire
• S.R. & O.
• ss
• warrantia cartae
• warrantia chartae
• warrant in bankruptcy
• warrantless arrest
• warrant of arrest
• warrant of attachment
• warrant of attorney
• warrant of commitment
• warrant of distress
• warrant officer
• warrantor
• warrant to sue and defend