Where a legal person holds a profitable commodity futures contract until the delivery date, it shall be handled in two steps. First, close the position with the settlement price, that is, calculate the difference between the settlement price and the opening price, resulting in real profit or loss; Then physical delivery, the so-called one-handed delivery.
Generally speaking, delivery is not recommended, because delivery involves many links, which is more troublesome and the cost will increase. If the goods are delivered, the freight, value-added tax, transportation fee, inventory fee and inspection fee will be paid by the seller. Unless it is really necessary to deliver goods, such as the buyer needs goods, the seller needs to clean up the inventory because of too much inventory.