報(bào)關(guān)常用英語分析課件

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，收集了許多報(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(shí)，掌握進(jìn)出口報(bào)關(guān)所需英語，能夠熟練地閱讀并運(yùn)用。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)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(duì)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(jìn)口料件processingtrade加工貿(mào)易jointventure合資企業(yè)cooperative&whollyforeignownedenterprises合作和獨(dú)資企業(yè)featurevt.是...的特色vi.起重要作用BusinessLicense營業(yè)執(zhí)照capitalverificationreport驗(yàn)資報(bào)告spoilagen.損壞bankguaranteedepositaccount銀行保證金臺(tái)賬LiaisonList（銀行保證金臺(tái)賬開設(shè)）聯(lián)系單RegistrationBrochure登記手冊(cè)exemptv.免除adj.被免除的correspondingadj.相應(yīng)的FormofAnimalandPlantQuarantine動(dòng)植物檢驗(yàn)檢疫證明chopn.官印,商標(biāo)vt.蓋章declarationperson報(bào)關(guān)員onsite在場preferentialrate優(yōu)惠稅率assessmentn.(為征稅對(duì)財(cái)產(chǎn)所作的)估價(jià),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(jìn)口配額制

importquotas普遍優(yōu)惠制

generalizedsystemofpreferences(GSP)最惠國待遇

most-favorednationtreatment(MFNT)

價(jià)格術(shù)語tradeterm(priceterm)運(yùn)費(fèi)freight關(guān)稅customsduty凈價(jià)netprice折扣discount,allowance批發(fā)價(jià)wholesaleprice零售價(jià)retailprice進(jìn)口許口證importlicence現(xiàn)貨價(jià)格spotprice現(xiàn)行價(jià)格（時(shí)價(jià)）currentprice,prevailingprice出口許口證exportlicence

外貿(mào)單詞、詞組15離岸價(jià)（船上交貨價(jià)）FOB（freeonboard）成本加運(yùn)費(fèi)價(jià)（離岸加運(yùn)費(fèi)價(jià)）C&F/CNF（costandfreight）到岸價(jià)（成本加運(yùn)費(fèi)、保險(xiǎn)費(fèi)價(jià)）CIF（cost,insuranceandfreight）原樣originalsample復(fù)樣duplicatesample對(duì)等樣品countersample參考樣品referencesample封樣sealedsample代表性樣品representativesample交貨delivery托運(yùn)人（一般指出口商）shipper,consignor收貨人consignee報(bào)關(guān)/清關(guān)clearanceofcustoms貨物收據(jù)cargoreceipt提貨totakedeliveryofgoods空運(yùn)提單airwaybill正本提單originalB/L離岸價(jià)（船上交貨價(jià)）FOB（freeonboard）16海關(guān)英語常用詞匯報(bào)關(guān)單declarationform--Threesteps—declaration,examinationofgoodsandreleaseofgoods,aretakenbytheCustomstoexercisecontrolovergeneralimportandexportgoods.海關(guān)對(duì)進(jìn)出境貨物的監(jiān)管一般經(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packinglist裝貨單shippingorder信用證letterofcredit（L/C）保險(xiǎn)單insurancepolicy銷售確認(rèn)書

salesconfirmation合同contract

商檢證commodityinspectioncertificate動(dòng)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(yùn)貨物

aircargo海運(yùn)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(yùn)人shipper承運(yùn)人carrier

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

caseNo.:箱號(hào)S∕ONo.(shippingorder):裝貨單號(hào)Voy.NO:航次SealNo.封號(hào)ReferenceNo.證書編號(hào)英漢對(duì)照常用縮寫語19CustomsNos.#海關(guān)編號(hào)Marks&Nos.:嘜頭和編號(hào)ContainerNo.集裝箱號(hào)CTNS=Cartons箱MAWB(MasterAirWaybill)航空總運(yùn)單HAWB(HouseAirWaybill)分運(yùn)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(hào)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(hào)20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，收集了許多報(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(shí)，掌握進(jìn)出口報(bào)關(guān)所需英語，能夠熟練地閱讀并運(yùn)用。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)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(duì)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(jìn)口料件processingtrade加工貿(mào)易jointventure合資企業(yè)cooperative&whollyforeignownedenterprises合作和獨(dú)資企業(yè)featurevt.是...的特色vi.起重要作用BusinessLicense營業(yè)執(zhí)照capitalverificationreport驗(yàn)資報(bào)告spoilagen.損壞bankguaranteedepositaccount銀行保證金臺(tái)賬LiaisonList（銀行保證金臺(tái)賬開設(shè)）聯(lián)系單RegistrationBrochure登記手冊(cè)exemptv.免除adj.被免除的correspondingadj.相應(yīng)的FormofAnimalandPlantQuarantine動(dòng)植物檢驗(yàn)檢疫證明chopn.官印,商標(biāo)vt.蓋章declarationperson報(bào)關(guān)員onsite在場preferentialrate優(yōu)惠稅率assessmentn.(為征稅對(duì)財(cái)產(chǎn)所作的)估價(jià),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(jìn)口配額制

importquotas普遍優(yōu)惠制

generalizedsystemofpreferences(GSP)最惠國待遇

most-favorednationtreatment(MFNT)

價(jià)格術(shù)語tradeterm(priceterm)運(yùn)費(fèi)freight關(guān)稅customsduty凈價(jià)netprice折扣discount,allowance批發(fā)價(jià)wholesaleprice零售價(jià)retailprice進(jìn)口許口證importlicence現(xiàn)貨價(jià)格spotprice現(xiàn)行價(jià)格（時(shí)價(jià)）currentprice,prevailingprice出口許口證exportlicence

外貿(mào)單詞、詞組35離岸價(jià)（船上交貨價(jià)）FOB（freeonboard）成本加運(yùn)費(fèi)價(jià)（離岸加運(yùn)費(fèi)價(jià)）C&F/CNF（costandfreight）到岸價(jià)（成本加運(yùn)費(fèi)、保險(xiǎn)費(fèi)價(jià)）CIF（cost,i