Commodity futures are commodities that have not yet been delivered. In commodity futures, 95% of people do not make spot delivery, and 5% of physical delivery needs to pay taxes (value-added tax). Commodity futures (including commodity futures and precious metal futures) should pay value-added tax and pay it when the futures are delivered in kind.

Commodity futures include metal futures, including copper, zinc and aluminum, and agricultural futures include soybeans, corn, wheat, soybean meal, soybean oil, cotton and sugar.