報關(guān)常用英語分析課件

第四章報關(guān)英語【學(xué)習(xí)目的】本章精選了幾篇與海關(guān)組織和報關(guān)業(yè)務(wù)有關(guān)的文章，收集了許多報關(guān)常用英語，以期在熟練掌握業(yè)務(wù)術(shù)語的基礎(chǔ)上，能快速閱讀相關(guān)文章?！炯寄芤蟆渴煜ずｊP(guān)知識，掌握進出口報關(guān)所需英語，能夠熟練地閱讀并運用。第四章報關(guān)英語【學(xué)習(xí)目的】本章精選了幾篇與海關(guān)組織和報關(guān)1本章脈絡(luò)

WCO-TheglobalcentreofCustomsexpertise

ChinaCustomsandWCOCustomsDeclarationProceduresoftheImportingMaterialsinProcessingTradeChinaReformscustomsdeclarationsystemforpassengers文章選讀外貿(mào)單詞、詞組海關(guān)英語常用詞匯英漢對照常用縮寫語本章脈絡(luò)WCO-Theglobalcentreof2CustomsDeclarationProceduresoftheImportingMaterialsinProcessingTrade

(ForJointVenture,Cooperative&WhollyForeign-ownedEnterprises)

Chinadoeshighlyencouragejointventure,cooperative&whollyforeignownedenterprisestoengageinthedomesticprocessingoperation,suchasmanufacturing,producing,etc.,andexportthefinishedproductsoverseas,whichbenefitsChinavariablyinincreasingtheemploymentrate,takingintheforeignexchangeandintroducingthetechniqueofforeign-ownedenterprises.ProcessingTradefeaturesinprocessingtheimportingmaterials,exportingthefinalproducts,takinginforeignexchange,thuscompletesatradecycle.Itsimportcustomsdeclarationproceduresandregulationsarestipulatedasfollows:CustomsDeclarationProcedures3本資料來源本資料來源4本資料來源本資料來源5

A.ExaminationandapprovalofprocessingtradecontractIntheeventofapplyingforthecontract,theforeign-investedenterprisesarerequestedbythesupervisingForeignEconomicandTradedepartmenttofurnishthedocumentsaslistedhereinafter:a.ApprovalCertificateofforeign-investedenterprise;b.BusinessLicenseofforeign-investedenterprise;c.Capitalverificationreportofforeign-investedenterprise;d.Capabilityandperformanceofprocessingandproducing.Documentsandmaterialsnecessarilysubmittedonapplyingforcontacteachtime:a.ApprovalCertificateofbusiness(contract)dealinginprocessingtrade;b.FormofExportingProducts;c.FormofImportingMaterials;d.FormofMaterials’Spoilage.

A.Examinationandapprovalo6B.RecordingofProcessingTradeContractTogothroughtheregistrationandrecordingformalitiesofprocessingtradecontractswiththelocalcustomsuponpresentingtheprocessingtradecontractapprovedbythesupervisingForeignEconomicandTradeDepartment.ThesupervisingcustomsisinchargeoftheexaminationinaccordancewiththeprocessingtradecontractmadebythesupervisingForeignEconomicDepartment,issuesthecontractlistforopeningbankguaranteedepositaccountinaccordancewiththeamountofmaterialsinthecontractrecord.Thus,foreign-investedenterprisegoestothedesignatedbanktoopenthebankguaranteedepositaccount.B.RecordingofProcessingTra7C.OpeningDepositAccountOnpresentingtheLiaisonListforOpeningBankGuaranteeDepositAccountissuedbytheCustoms,foreign-investedenterpriseturnstothelocaldesignatedbankbythesupervisingCustomstoopenthedepositaccount.Havingmadetheexaminationandapproval,accordingtoLiaisonListissuedbytheCustomsandapplicationofforeign-investedenterprise,bankopenstheguaranteedepositaccountinaccordancewiththematerial’svolumesetinthecontractrecord,issuesNotificationformofbankguaranteedepositcontactanddeliverallthematerialsanddocumentstotheforeign–investedenterprise.C.OpeningDepositAccount8D.IssuingtheRegistrationBrochureHavingbeenpresentedtheNotificationFormforOpeningBankGuaranteeDepositAccountRegistrationandexaminedallthedocumentsinvolvedcompleteandvalid,thesupervisingcustomsissuesforeign-investedenterprisetheBrochureofImportingMaterialsrequiredforProcessingandExportingtofulfilltheexportcontractofforeign-investedenterpriseandindicateswhetherthetaxissettotally-exemptedorleviedrate-accordinglyinthisRegistrationBrochure.D.IssuingtheRegistrationBr9E.Customs-ApplicationandPassingofimportingmaterials1.Declaration:Thisisthekeystepofthecustomsdeclarationandsomenoticesshouldbepaidasfollows:a)Thecustomsmakescorrespondingnumberanddateaccordingtothecustomsdeclarationoftheimportandexportwhichisfilledandsubmittedbythepersonincharge.b)Basicdocumentstobesubmittedontheimportandexport:CommercialInvoice,BillofLadingorPackingList.c)IfnecessaryconsideredbytheCustoms,suchpreparingdocumentsshouldalsobechecked:PurchasingContract,CertificateofOrigin,BusinessLicenseofCompanyEntrustedandotherrelevantdocuments2.Checkinga)Declarationpersonshouldbeonsitetoaccompanycustomspersonnelandprovidethenecessarydocumentsduringtheinspectingprocess.b)Declarationpersonshouldbeinchargeofgoods’lifting,opening,andrecoveringafterbeinginspected.E.Customs-ApplicationandPass103.Taxationa)Taxexemption:AccordingtotheTax-exemptionlicenseoftheimportandexportissuedbythecustomsinchargeb)TaxLevyMakesureoftheitem’sclassificationanditsserialnumber;Searchfortheappliedtaxregulationandrateofsuchitem;Maketheconfirmationontheorigincertificatewhetherthetaxagreementhasbeensignedwiththeorigincountrytoadoptthepreferentialrate;4.Discharginga)TheCustomspersonnelchopping‘Discharging’ontheCustomsDeclarationandB/L.b)DrawingtheCustomsDischargingFormc)Takingbacktheoriginalcommercialinvoice,B/L,otherrelevantcertificates.d)Pickingupthegoodsinthecustoms’supervisingwarehouseonpresentingDischargingForm.3.Taxation11

F.TheCustoms’SupervisionduringtheProcessingPeriodaftertheMaterialsbeingdischarged1.Supervisingregulationsontheimportingequipmentandcommoditiesenjoyingtax-exemptionandlevy:a)WithouttheCustoms’permit,thesupervisingitems,whicharecurrentlyutilizedbytheenterprise,shouldnotbesold,transferred,mortgagedorusedinanyotherwaywithinthestipulatedsupervisingperiod.b)EnterprisecanapplywiththesupervisingcustomsforbeingreleasedfromtheCustomssupervisionwhenthesupervisingperiodislapsed.2.Thesupervisingregulationsontheimportedmaterialsprocessing,materialsandprocessedfinishedproductswhicharerequiredfortheprocessing:a)Enterpriseshouldexportthegoodsinaccordancewiththeexportcontract;b)Itisprohibitedtotransferring,selling,mortgagingorusinginanyotherwaywithoutthecustoms’permit.c)Enterpriseshouldsetupthebookkeepingrecordingthestorage,utilization,processingandexportoftheimportedmaterialsandprocessedfinished-productsandhandtheminregularlyfortheinspectionbythesupervisingcustoms.F.TheCustoms’Supervisiond12NewWordsandSpecialTermsimportingmaterials進口料件processingtrade加工貿(mào)易jointventure合資企業(yè)cooperative&whollyforeignownedenterprises合作和獨資企業(yè)featurevt.是...的特色vi.起重要作用BusinessLicense營業(yè)執(zhí)照capitalverificationreport驗資報告spoilagen.損壞bankguaranteedepositaccount銀行保證金臺賬LiaisonList（銀行保證金臺賬開設(shè)）聯(lián)系單RegistrationBrochure登記手冊exemptv.免除adj.被免除的correspondingadj.相應(yīng)的FormofAnimalandPlantQuarantine動植物檢驗檢疫證明chopn.官印,商標(biāo)vt.蓋章declarationperson報關(guān)員onsite在場preferentialrate優(yōu)惠稅率assessmentn.(為征稅對財產(chǎn)所作的)估價,被估定的金額supervisionn.監(jiān)督,管理mortgagen.抵押v.抵押envoyn.外交使節(jié),特使NewWordsandSpecialTerms13Questions:1.Whatarethefeaturesofprocessingtrade?2.Pleasestatethedeclarationproceduresoftheimportingmaterials.3.HowtoopenBankGuaranteeDepositAccount?4.WhydoesthesupervisingcustomsissuetheRegistrationBrochure?5.

Whatarethebasicdocumentsandpreparingdocumentssubmittedtothecustomsfordeclaration?6.

Shouldthedeclarationpersonbeonsitewhenthecustomspersonnelinspectsthecargo?7.

What’stheresponsibilityofthedeclarationpersonduringtheinspectingprocess?8.

Howtocalculatetheduty-payingvalue?Questions:14外貿(mào)單詞、詞組保稅倉庫

bondedwarehouse貿(mào)易順差

favorablebalanceoftrade貿(mào)易逆差

unfavorablebalanceoftrade進口配額制

importquotas普遍優(yōu)惠制

generalizedsystemofpreferences(GSP)最惠國待遇

most-favorednationtreatment(MFNT)

價格術(shù)語tradeterm(priceterm)運費freight關(guān)稅customsduty凈價netprice折扣discount,allowance批發(fā)價wholesaleprice零售價retailprice進口許口證importlicence現(xiàn)貨價格spotprice現(xiàn)行價格（時價）currentprice,prevailingprice出口許口證exportlicence

外貿(mào)單詞、詞組15離岸價（船上交貨價）FOB（freeonboard）成本加運費價（離岸加運費價）C&F/CNF（costandfreight）到岸價（成本加運費、保險費價）CIF（cost,insuranceandfreight）原樣originalsample復(fù)樣duplicatesample對等樣品countersample參考樣品referencesample封樣sealedsample代表性樣品representativesample交貨delivery托運人（一般指出口商）shipper,consignor收貨人consignee報關(guān)/清關(guān)clearanceofcustoms貨物收據(jù)cargoreceipt提貨totakedeliveryofgoods空運提單airwaybill正本提單originalB/L離岸價（船上交貨價）FOB（freeonboard）16海關(guān)英語常用詞匯報關(guān)單declarationform--Threesteps—declaration,examinationofgoodsandreleaseofgoods,aretakenbytheCustomstoexercisecontrolovergeneralimportandexportgoods.海關(guān)對進出境貨物的監(jiān)管一般經(jīng)過申報、查驗和放行三個環(huán)節(jié)。發(fā)票

invoice

裝箱單packinglist裝貨單shippingorder信用證letterofcredit（L/C）保險單insurancepolicy銷售確認(rèn)書

salesconfirmation合同contract

商檢證commodityinspectioncertificate動植物檢疫證animalorplantquarantinecertificate原產(chǎn)地證certificateoforigin貨物cargo散貨bulkcargo,cargoinbulk海關(guān)英語常用詞匯17空運貨物

aircargo海運貨物seacargo保稅貨物bondedcargo貨主cargo-owner商品、物品--Commodity(commodityinspection)--merchandise泛指商品，不特指某一商品--article物品(smuggledgoodsandarticles,inwardandoutwardgoodsandarticles)--luggage行李物品--postalitems郵遞物品發(fā)貨人consignor收貨人consignee托運人shipper承運人carrier

空運貨物aircargo18英漢對照常用縮寫語CIF(cost,insuranceandfreight)到岸價格C&F(costandfreight)成本加運費CFR(costandfreight)成本加運費FOB(freeonboard)離岸價L∕CNO:信用證編號Inv.發(fā)票InvoiceNo.:發(fā)票編號ContractNo.;合同編號B∕LNo.:提單號CNTRNo柜號S∕CNO.:銷售合同號碼PurchaseOrderNo.CertificateNo.證書編號Art.No.:貨號

caseNo.:箱號S∕ONo.(shippingorder):裝貨單號Voy.NO:航次SealNo.封號ReferenceNo.證書編號英漢對照常用縮寫語19CustomsNos.#海關(guān)編號Marks&Nos.:嘜頭和編號ContainerNo.集裝箱號CTNS=Cartons箱MAWB(MasterAirWaybill)航空總運單HAWB(HouseAirWaybill)分運單placeofREIPT收貨地s∕s:(steamship)船名Ex.Rate匯率M∕W(measurement∕weight)體積或重量H.SCode商品編碼YourRef.(ReferenceNumber)貴公司編號T∕T（telegraphictransfer）電匯

M∕T(mailtransfer)信匯D∕D(demanddraft)票匯D∕P(documentsagainstpayments)付款交單

D∕A(documentsagainstacceptance)承兌交單L∕C(letterofcredit)信用證CustomsNos.#海關(guān)編號20第四章報關(guān)英語【學(xué)習(xí)目的】本章精選了幾篇與海關(guān)組織和報關(guān)業(yè)務(wù)有關(guān)的文章，收集了許多報關(guān)常用英語，以期在熟練掌握業(yè)務(wù)術(shù)語的基礎(chǔ)上，能快速閱讀相關(guān)文章?！炯寄芤蟆渴煜ずｊP(guān)知識，掌握進出口報關(guān)所需英語，能夠熟練地閱讀并運用。第四章報關(guān)英語【學(xué)習(xí)目的】本章精選了幾篇與海關(guān)組織和報關(guān)21本章脈絡(luò)

WCO-TheglobalcentreofCustomsexpertise

ChinaCustomsandWCOCustomsDeclarationProceduresoftheImportingMaterialsinProcessingTradeChinaReformscustomsdeclarationsystemforpassengers文章選讀外貿(mào)單詞、詞組海關(guān)英語常用詞匯英漢對照常用縮寫語本章脈絡(luò)WCO-Theglobalcentreof22CustomsDeclarationProceduresoftheImportingMaterialsinProcessingTrade

(ForJointVenture,Cooperative&WhollyForeign-ownedEnterprises)

Chinadoeshighlyencouragejointventure,cooperative&whollyforeignownedenterprisestoengageinthedomesticprocessingoperation,suchasmanufacturing,producing,etc.,andexportthefinishedproductsoverseas,whichbenefitsChinavariablyinincreasingtheemploymentrate,takingintheforeignexchangeandintroducingthetechniqueofforeign-ownedenterprises.ProcessingTradefeaturesinprocessingtheimportingmaterials,exportingthefinalproducts,takinginforeignexchange,thuscompletesatradecycle.Itsimportcustomsdeclarationproceduresandregulationsarestipulatedasfollows:CustomsDeclarationProcedures23本資料來源本資料來源24本資料來源本資料來源25

A.ExaminationandapprovalofprocessingtradecontractIntheeventofapplyingforthecontract,theforeign-investedenterprisesarerequestedbythesupervisingForeignEconomicandTradedepartmenttofurnishthedocumentsaslistedhereinafter:a.ApprovalCertificateofforeign-investedenterprise;b.BusinessLicenseofforeign-investedenterprise;c.Capitalverificationreportofforeign-investedenterprise;d.Capabilityandperformanceofprocessingandproducing.Documentsandmaterialsnecessarilysubmittedonapplyingforcontacteachtime:a.ApprovalCertificateofbusiness(contract)dealinginprocessingtrade;b.FormofExportingProducts;c.FormofImportingMaterials;d.FormofMaterials’Spoilage.

A.Examinationandapprovalo26B.RecordingofProcessingTradeContractTogothroughtheregistrationandrecordingformalitiesofprocessingtradecontractswiththelocalcustomsuponpresentingtheprocessingtradecontractapprovedbythesupervisingForeignEconomicandTradeDepartment.ThesupervisingcustomsisinchargeoftheexaminationinaccordancewiththeprocessingtradecontractmadebythesupervisingForeignEconomicDepartment,issuesthecontractlistforopeningbankguaranteedepositaccountinaccordancewiththeamountofmaterialsinthecontractrecord.Thus,foreign-investedenterprisegoestothedesignatedbanktoopenthebankguaranteedepositaccount.B.RecordingofProcessingTra27C.OpeningDepositAccountOnpresentingtheLiaisonListforOpeningBankGuaranteeDepositAccountissuedbytheCustoms,foreign-investedenterpriseturnstothelocaldesignatedbankbythesupervisingCustomstoopenthedepositaccount.Havingmadetheexaminationandapproval,accordingtoLiaisonListissuedbytheCustomsandapplicationofforeign-investedenterprise,bankopenstheguaranteedepositaccountinaccordancewiththematerial’svolumesetinthecontractrecord,issuesNotificationformofbankguaranteedepositcontactanddeliverallthematerialsanddocumentstotheforeign–investedenterprise.C.OpeningDepositAccount28D.IssuingtheRegistrationBrochureHavingbeenpresentedtheNotificationFormforOpeningBankGuaranteeDepositAccountRegistrationandexaminedallthedocumentsinvolvedcompleteandvalid,thesupervisingcustomsissuesforeign-investedenterprisetheBrochureofImportingMaterialsrequiredforProcessingandExportingtofulfilltheexportcontractofforeign-investedenterpriseandindicateswhetherthetaxissettotally-exemptedorleviedrate-accordinglyinthisRegistrationBrochure.D.IssuingtheRegistrationBr29E.Customs-ApplicationandPassingofimportingmaterials1.Declaration:Thisisthekeystepofthecustomsdeclarationandsomenoticesshouldbepaidasfollows:a)Thecustomsmakescorrespondingnumberanddateaccordingtothecustomsdeclarationoftheimportandexportwhichisfilledandsubmittedbythepersonincharge.b)Basicdocumentstobesubmittedontheimportandexport:CommercialInvoice,BillofLadingorPackingList.c)IfnecessaryconsideredbytheCustoms,suchpreparingdocumentsshouldalsobechecked:PurchasingContract,CertificateofOrigin,BusinessLicenseofCompanyEntrustedandotherrelevantdocuments2.Checkinga)Declarationpersonshouldbeonsitetoaccompanycustomspersonnelandprovidethenecessarydocumentsduringtheinspectingprocess.b)Declarationpersonshouldbeinchargeofgoods’lifting,opening,andrecoveringafterbeinginspected.E.Customs-ApplicationandPass303.Taxationa)Taxexemption:AccordingtotheTax-exemptionlicenseoftheimportandexportissuedbythecustomsinchargeb)TaxLevyMakesureoftheitem’sclassificationanditsserialnumber;Searchfortheappliedtaxregulationandrateofsuchitem;Maketheconfirmationontheorigincertificatewhetherthetaxagreementhasbeensignedwiththeorigincountrytoadoptthepreferentialrate;4.Discharginga)TheCustomspersonnelchopping‘Discharging’ontheCustomsDeclarationandB/L.b)DrawingtheCustomsDischargingFormc)Takingbacktheoriginalcommercialinvoice,B/L,otherrelevantcertificates.d)Pickingupthegoodsinthecustoms’supervisingwarehouseonpresentingDischargingForm.3.Taxation31

F.TheCustoms’SupervisionduringtheProcessingPeriodaftertheMaterialsbeingdischarged1.Supervisingregulationsontheimportingequipmentandcommoditiesenjoyingtax-exemptionandlevy:a)WithouttheCustoms’permit,thesupervisingitems,whicharecurrentlyutilizedbytheenterprise,shouldnotbesold,transferred,mortgagedorusedinanyotherwaywithinthestipulatedsupervisingperiod.b)EnterprisecanapplywiththesupervisingcustomsforbeingreleasedfromtheCustomssupervisionwhenthesupervisingperiodislapsed.2.Thesupervisingregulationsontheimportedmaterialsprocessing,materialsandprocessedfinishedproductswhicharerequiredfortheprocessing:a)Enterpriseshouldexportthegoodsinaccordancewiththeexportcontract;b)Itisprohibitedtotransferring,selling,mortgagingorusinginanyotherwaywithoutthecustoms’permit.c)Enterpriseshouldsetupthebookkeepingrecordingthestorage,utilization,processingandexportoftheimportedmaterialsandprocessedfinished-productsandhandtheminregularlyfortheinspectionbythesupervisingcustoms.F.TheCustoms’Supervisiond32NewWordsandSpecialTermsimportingmaterials進口料件processingtrade加工貿(mào)易jointventure合資企業(yè)cooperative&whollyforeignownedenterprises合作和獨資企業(yè)featurevt.是...的特色vi.起重要作用BusinessLicense營業(yè)執(zhí)照capitalverificationreport驗資報告spoilagen.損壞bankguaranteedepositaccount銀行保證金臺賬LiaisonList（銀行保證金臺賬開設(shè)）聯(lián)系單RegistrationBrochure登記手冊exemptv.免除adj.被免除的correspondingadj.相應(yīng)的FormofAnimalandPlantQuarantine動植物檢驗檢疫證明chopn.官印,商標(biāo)vt.蓋章declarationperson報關(guān)員onsite在場preferentialrate優(yōu)惠稅率assessmentn.(為征稅對財產(chǎn)所作的)估價,被估定的金額supervisionn.監(jiān)督,管理mortgagen.抵押v.抵押envoyn.外交使節(jié),特使NewWordsandSpecialTerms33Questions:1.Whatarethefeaturesofprocessingtrade?2.Pleasestatethedeclarationproceduresoftheimportingmaterials.3.HowtoopenBankGuaranteeDepositAccount?4.WhydoesthesupervisingcustomsissuetheRegistrationBrochure?5.

Whatarethebasicdocumentsandpreparingdocumentssubmittedtothecustomsfordeclaration?6.

Shouldthedeclarationpersonbeonsitewhenthecustomspersonnelinspectsthecargo?7.

What’stheresponsibilityofthedeclarationpersonduringtheinspectingprocess?8.

Howtocalculatetheduty-payingvalue?Questions:34外貿(mào)單詞、詞組保稅倉庫

bondedwarehouse貿(mào)易順差

favorablebalanceoftrade貿(mào)易逆差

unfavorablebalanceoftrade進口配額制

importquotas普遍優(yōu)惠制

generalizedsystemofpreferences(GSP)最惠國待遇

most-favorednationtreatment(MFNT)

價格術(shù)語tradeterm(priceterm)運費freight關(guān)稅customsduty凈價netprice折扣discount,allowance批發(fā)價wholesaleprice零售價retailprice進口許口證importlicence現(xiàn)貨價格spotprice現(xiàn)行價格（時價）currentprice,prevailingprice出口許口證exportlicence

外貿(mào)單詞、詞組35離岸價（船上交貨價）FOB（freeonboard）成本加運費價（離岸加運費價）C&F/CNF（costandfreight）到岸價（成本加運費、保險費價）CIF（cost,i