報(bào)關(guān)英語ppt課件

1、第四章 報(bào)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(bào)關(guān)業(yè)務(wù)有關(guān)的文章，搜集了許多報(bào)關(guān)常用英語，以期在熟練掌握業(yè)務(wù)術(shù)語的根底上，能快速閱讀相關(guān)文章。 【技藝要求】熟習(xí)海關(guān)知識(shí)，掌握進(jìn)出口報(bào)關(guān)所需英語，可以熟練地閱讀并運(yùn)用。 .本章脈絡(luò) WCO-The global centre of Customs expertise China Customs and WCOCustoms Declaration Procedures of the Importing Materials in Processing TradeChina Reforms customs declaration system

2、 for passengers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.Customs Declaration Procedures of the Importing Materials in Processing Trade(For Joint Venture, Cooperative & Wholly Foreign -owned Enterprises ) China does highly encourage joint venture, cooperative & wholly foreign owned enterprises to engage in the do

3、mestic processing operation, such as manufacturing, producing, etc., and export the finished products overseas, which benefits China variably in increasing the employment rate, taking in the foreign exchange and introducing the technique of foreign -owned enterprises. Processing Trade features in pr

4、ocessing the importing materials, exporting the final products, taking in foreign exchange, thus completes a trade cycle. Its import customs declaration procedures and regulations are stipulated as follows:.A. Examination and approval of processing trade contractIn the event of applying for the cont

5、ract, the foreign -invested enterprises are requested by the supervising Foreign Economic and Trade department to furnish the documents as listed hereinafter:a. Approval Certificate of foreign -invested enterprise;b. Business License of foreign -invested enterprise;c. Capital verification report of

6、foreign -invested enterprise;d. Capability and performance of processing and producing.Documents and materials necessarily submitted on applying for contact each time:a. Approval Certificate of business (contract) dealing in processing trade;b. Form of Exporting Products;c. Form of Importing Materia

7、ls;d. Form of MaterialsSpoilage.B. Recording of Processing Trade ContractTo go through the registration and recording formalities of processing trade contracts with the local customs upon presenting the processing trade contract approved by the supervising Foreign Economic and Trade Department. The

8、supervising customs is in charge of the examination in accordance with the processing trade contract made by the supervising Foreign Economic Department, issues the contract list for opening bank guarantee deposit account in accordance with the amount of materials in the contract record. Thus, forei

9、gn -invested enterprise goes to the designated bank to open the bank guarantee deposit account.C. Opening Deposit AccountOn presenting the Liaison List for Opening Bank Guarantee Deposit Account issued by the Customs, foreign-invested enterprise turns to the local designated bank by the supervising

10、Customs to open the deposit account. Having made the examination and approval, according to Liaison List issued by the Customs and application of foreign -invested enterprise, bank opens the guarantee deposit account in accordance with the materials volume set in the contract record, issues Notifica

11、tion form of bank guarantee deposit contact and deliver all the materials and documents to the foreign invested enterprise.D. Issuing the Registration Brochure Having been presented the Notification Form for Opening Bank Guarantee Deposit Account Registration and examined all the documents involved

12、complete and valid, the supervising customs issues foreign-invested enterprise the Brochure of Importing Materials required for Processing and Exporting to fulfill the export contract of foreign -invested enterprise and indicates whether the tax is set totally-exempted or levied rate-accordingly in

13、this Registration Brochure.E.Customs-Application and Passing of importing materials1. Declaration: This is the key step of the customs declaration and some notices should be paid as follows:a) The customs makes corresponding number and date according to the customs declaration of the import and expo

14、rt which is filled and submitted by the person in charge.b) Basic documents to be submitted on the import and export: Commercial Invoice, Bill of Lading or Packing List.c) If necessary considered by the Customs, such preparing documents should also be checked: Purchasing Contract, Certificate of Ori

15、gin, Business License of Company Entrusted and other relevant documents2. Checkinga) Declaration person should be on site to accompany customs personnel and provide the necessary documents during the inspecting process.b) Declaration person should be in charge of goods lifting, opening, and recoveri

16、ng after being inspected.3. Taxationa) Tax exemption: According to the Tax-exemption license of the import and export issued by the customs in chargeb) Tax Levy Make sure of the items classification and its serial number; Search for the applied tax regulation and rate of such item; Make the confirma

17、tion on the origin certificate whether the tax agreement has been signed with the origin country to adopt the preferential rate;4. Discharginga) The Customs personnel chopping Discharging on the Customs Declaration and B/L.b) Drawing the Customs Discharging Formc) Taking back the original commercial

18、 invoice, B/L, other relevant certificates .d) Picking up the goods in the customs supervising warehouse on presenting Discharging Form. F. The Customs Supervision during the Processing Period after the Materials being discharged1. Supervising regulations on the importing equipment and commodities e

19、njoying tax -exemption and levy:a) Without the Customs permit, the supervising items, which are currently utilized by the enterprise, should not be sold, transferred, mortgaged or used in any other way within the stipulated supervising period.b) Enterprise can apply with the supervising customs for

20、being released from the Customs supervision when the supervising period is lapsed.2. The supervising regulations on the imported materials processing, materials and processed finished products which are required for the processing:a) Enterprise should export the goods in accordance with the export c

21、ontract;b) It is prohibited to transferring, selling, mortgaging or using in any other way without the customs permit.c) Enterprise should set up the bookkeeping recording the storage, utilization, processing and export of the imported materials and processed finished-products and hand them in regul

22、arly for the inspection by the supervising customs.New Words and Special Termsimporting materials 進(jìn)口料件processing trade 加工貿(mào)易joint venture 合資企業(yè)cooperative & wholly foreign owned enterprises 協(xié)作和獨(dú)資企業(yè)feature vt.是.的特征vi.起重要作用Business License 營業(yè)執(zhí)照capital verification report 驗(yàn)資報(bào)告spoilage n.損壞bank guarantee

23、deposit account 銀行保證金臺(tái)賬Liaison List銀行保證金臺(tái)賬開設(shè)聯(lián)絡(luò)單Registration Brochure 登記手冊exempt v.免除adj.被免除的corresponding adj.相應(yīng)的Form of Animal and Plant Quarantine 動(dòng)植物檢驗(yàn)檢疫證明chop n.官印, 商標(biāo)vt. 蓋章declaration person報(bào)關(guān)員on site 在場preferential rate 優(yōu)惠稅率assessment n.(為納稅對財(cái)富所作的)估價(jià), 被估定的金額supervision n.監(jiān)視, 管理mortgage n.抵押v.抵

24、押envoy n.外交使節(jié), 特使.Questions:1. What are the features of processing trade?2. Please state the declaration procedures of the importing materials.3. How to open Bank Guarantee Deposit Account?4. Why does the supervising customs issue the Registration Brochure?5. What are the basic documents and prepari

25、ng documents submitted to the customs for declaration?6. Should the declaration person be on site when the customs personnel inspects the cargo?7. Whats the responsibility of the declaration person during the inspecting process?8. How to calculate the duty-paying value?.外貿(mào)單詞、詞組保稅倉庫 bonded warehouse貿(mào)

26、易順差 favorable balance of trade貿(mào)易逆差 unfavorable balance of trade進(jìn)口配額制 import quotas普遍優(yōu)惠制 generalized system of preferences(GSP)最惠國待遇 most-favored nation treatment (MFNT)價(jià)錢術(shù)語trade term (price term)運(yùn)費(fèi)freight關(guān)稅customs duty凈價(jià) net price 折扣discount, allowance 零售價(jià) wholesale price 零售價(jià) retail price 進(jìn)口許口證impor

27、t licence現(xiàn)貨價(jià)錢spot price 現(xiàn)行價(jià)錢時(shí)價(jià)current price, prevailing price出口許口證export licence .離岸價(jià)船上交貨價(jià)FOB free on board本錢加運(yùn)費(fèi)價(jià)離岸加運(yùn)費(fèi)價(jià) C&F/CNFcost and freight到岸價(jià)本錢加運(yùn)費(fèi)、保險(xiǎn)費(fèi)價(jià)CIFcost,insurance and freight 原樣 original sample復(fù)樣 duplicate sample 對等樣品 countersample 參考樣品 reference sample 封樣 sealed sample 代表性樣品 representati

28、ve sample 交貨delivery 托運(yùn)人普通指出口商shipper, consignor收貨人consignee報(bào)關(guān)/清關(guān)clearance of customs 貨物收據(jù)cargo receipt提貨to take delivery of goods空運(yùn)提單airway bill 正本提單original B/L.海關(guān)英語常用詞匯報(bào)關(guān)單 declaration form -Three stepsdeclaration, examination of goods and release of goods, are taken by the Customs to exercise con

29、trol over general import and export goods. 海關(guān)對進(jìn)出境貨物的監(jiān)管普通經(jīng)過申報(bào)、查驗(yàn)和放行三個(gè)環(huán)節(jié)。發(fā)票 invoice 裝箱單packing list 裝貨單shipping order信譽(yù)證letter of creditL/C保險(xiǎn)單insurance policy銷售確認(rèn)書 sales confirmation 合同contract 商檢證commodity inspection certificate 動(dòng)植物檢疫證animal or plant quarantine certificate原產(chǎn)地證certificate of origin貨物cargo 散貨bulk cargo, cargo in bulk.空運(yùn)貨物 air cargo海運(yùn)貨物sea cargo保稅貨物bonded cargo貨主cargo-owner商品、物品 -Commodity(commodity inspection) -merchandise泛指商品，不特指某一商品 -article 物品 (smuggled goods and articles, inward and o