报关英语培训课程(英文版)(ppt 21页)

第四章报关英语,【学习目的】本章精选了几篇与海关组织和报关业务有关的文章，收集了许多报关常用英语，以期在熟练掌握业务术语的基础上，能快速阅读相关文章。【技能要求】熟悉海关知识，掌握进出口报关所需英语，能够熟练地阅读并运用。,本章脉络,外贸单词、词组,海关英语常用词汇,英汉对照常用缩写语,CustomsDeclarationProceduresoftheImportingMaterialsinProcessingTrade(ForJointVenture,Cooperativeb.BusinessLicenseofforeign-investedenterprise;c.Capitalverificationreportofforeign-investedenterprise;d.Capabilityandperformanceofprocessingandproducing.Documentsandmaterialsnecessarilysubmittedonapplyingforcontacteachtime:a.ApprovalCertificateofbusiness(contract)dealinginprocessingtrade;b.FormofExportingProducts;c.FormofImportingMaterials;d.FormofMaterialsSpoilage.,B.RecordingofProcessingTradeContractTogothroughtheregistrationandrecordingformalitiesofprocessingtradecontractswiththelocalcustomsuponpresentingtheprocessingtradecontractapprovedbythesupervisingForeignEconomicandTradeDepartment.ThesupervisingcustomsisinchargeoftheexaminationinaccordancewiththeprocessingtradecontractmadebythesupervisingForeignEconomicDepartment,issuesthecontractlistforopeningbankguaranteedepositaccountinaccordancewiththeamountofmaterialsinthecontractrecord.Thus,foreign-investedenterprisegoestothedesignatedbanktoopenthebankguaranteedepositaccount.,C.OpeningDepositAccountOnpresentingtheLiaisonListforOpeningBankGuaranteeDepositAccountissuedbytheCustoms,foreign-investedenterpriseturnstothelocaldesignatedbankbythesupervisingCustomstoopenthedepositaccount.Havingmadetheexaminationandapproval,accordingtoLiaisonListissuedbytheCustomsandapplicationofforeign-investedenterprise,bankopenstheguaranteedepositaccountinaccordancewiththematerialsvolumesetinthecontractrecord,issuesNotificationformofbankguaranteedepositcontactanddeliverallthematerialsanddocumentstotheforeigninvestedenterprise.,D.IssuingtheRegistrationBrochureHavingbeenpresentedtheNotificationFormforOpeningBankGuaranteeDepositAccountRegistrationandexaminedallthedocumentsinvolvedcompleteandvalid,thesupervisingcustomsissuesforeign-investedenterprisetheBrochureofImportingMaterialsrequiredforProcessingandExportingtofulfilltheexportcontractofforeign-investedenterpriseandindicateswhetherthetaxissettotally-exemptedorleviedrate-accordinglyinthisRegistrationBrochure.,E.Customs-ApplicationandPassingofimportingmaterials1.Declaration:Thisisthekeystepofthecustomsdeclarationandsomenoticesshouldbepaidasfollows:a)Thecustomsmakescorrespondingnumberanddateaccordingtothecustomsdeclarationoftheimportandexportwhichisfilledandsubmittedbythepersonincharge.b)Basicdocumentstobesubmittedontheimportandexport:CommercialInvoice,BillofLadingorPackingList.c)IfnecessaryconsideredbytheCustoms,suchpreparingdocumentsshouldalsobechecked:PurchasingContract,CertificateofOrigin,BusinessLicenseofCompanyEntrustedandotherrelevantdocuments2.Checkinga)Declarationpersonshouldbeonsitetoaccompanycustomspersonnelandprovidethenecessarydocumentsduringtheinspectingprocess.b)Declarationpersonshouldbeinchargeofgoodslifting,opening,andrecoveringafterbeinginspected.,3.Taxationa)Taxexemption:AccordingtotheTax-exemptionlicenseoftheimportandexportissuedbythecustomsinchargeb)TaxLevyMakesureoftheitemsclassificationanditsserialnumber;Searchfortheappliedtaxregulationandrateofsuchitem;Maketheconfirmationontheorigincertificatewhetherthetaxagreementhasbeensignedwiththeorigincountrytoadoptthepreferentialrate;4.Discharginga)TheCustomspersonnelchoppingDischargingontheCustomsDeclarationandB/L.b)DrawingtheCustomsDischargingFormc)Takingbacktheoriginalcommercialinvoice,B/L,otherrelevantcertificates.d)PickingupthegoodsinthecustomssupervisingwarehouseonpresentingDischargingForm.,F.TheCustomsSupervisionduringtheProcessingPeriodaftertheMaterialsbeingdischarged1.Supervisingregulationsontheimportingequipmentandcommoditiesenjoyingtax-exemptionandlevy:a)WithouttheCustomspermit,thesupervisingitems,whicharecurrentlyutilizedbytheenterprise,shouldnotbesold,transferred,mortgagedorusedinanyotherwaywithinthestipulatedsupervisingperiod.b)EnterprisecanapplywiththesupervisingcustomsforbeingreleasedfromtheCustomssupervisionwhenthesupervisingperiodislapsed.2.Thesupervisingregulationsontheimportedmaterialsprocessing,materialsandprocessedfinishedproductswhicharerequiredfortheprocessing:a)Enterpriseshouldexportthegoodsinaccordancewiththeexportcontract;b)Itisprohibitedtotransferring,selling,mortgagingorusinginanyotherwaywithoutthecustomspermit.c)Enterpriseshouldsetupthebookkeepingrecordingthestorage,utilization,processingandexportoftheimportedmaterialsandprocessedfinished-productsandhandtheminregularlyfortheinspectionbythesupervisingcustoms.,NewWordsandSpecialTermsimportingmaterials进口料件processingtrade加工贸易jointventure合资企业cooperative&whollyforeignownedenterprises合作和独资企业featurevt.是.的特色vi.起重要作用BusinessLicense营业执照capitalverificationreport验资报告spoilagen.损坏bankguaranteedepositaccount银行保证金台账LiaisonList（银行保证金台账开设）联系单RegistrationBrochure登记手册exemptv.免除adj.被免除的correspondingadj.相应的FormofAnimalandPlantQuarantine动植物检验检疫证明chopn.官印,商标vt.盖章declarationperson报关员onsite在场preferentialrate优惠税率assessmentn.(为征税对财产所作的)估价,被估定的金额supervisionn.监督,管理mortgagen.抵押v.抵押envoyn.外交使节,特使,Questions:1.Whatarethefeaturesofprocessingtrade?2.Pleasestatethedeclarationproceduresoftheimportingmaterials.3.HowtoopenBankGuaranteeDepositAccount?4.WhydoesthesupervisingcustomsissuetheRegistrationBrochure?5.Whatarethebasicdocumentsandpreparingdocumentssubmittedtothecustomsfordeclaration?6.Shouldthedeclarationpersonbeonsitewhenthecustomspersonnelinspectsthecargo?7.Whatstheresponsibilityofthedeclarationpersonduringtheinspectingprocess?8.Howtocalculatetheduty-payingvalue?,外贸单词、词组保税仓库bondedwarehouse贸易顺差favorablebalanceoftrade贸易逆差unfavorablebalanceoftrade进口配额制importquotas普遍优惠制generalizedsystemofpreferences(GSP)最惠国待遇most-favorednationtreatment(MFNT)价格术语tradeterm(priceterm)运费freight关税customsduty净价netprice折扣discount,allowance批发价wholesaleprice零售价retailprice进口许口证importlicence现货价格spotprice现行价格（时价）currentprice,prevailingprice出口许口证exportlicence,离岸价（船上交货价）FOB（freeonboard）成本加运费价（离岸加运费价）C&F/CNF（costandfreight）到岸价（成本加运费、保险费价）CIF（cost,insuranceandfreight）原样originalsample复样duplicatesample对等样品countersample参考样品referencesample封样sealedsample代表性样品representativesample交货delivery托运人（一般指出口商）shipper,consignor收货人consignee报关/清关clearanceofcustoms货物收据cargoreceipt提货totakedeliveryofgoods空运提单airwaybill正本提单originalB/L,海关英语常用词汇报关单declarationform-Threestepsdeclaration,examinationofgoodsandreleaseofgoods,aretakenbytheCustomstoexercisecontrolovergeneralimportandexportgoods.海关对进出境货物的监管一般经过申报、查验和放行三个环节。发票invoice装箱单packinglist装货单shippingorder信用证letterofcredit（L/C）保险单insurancepolicy销售确认书salesconfirmation合同contract商检证commodityinspectioncertificate动植物检疫证animalorplantquarantinecertificate原产地证certificateoforigin货物cargo散货bulkcargo,cargoinbulk,空运货物aircargo海运货物seacargo保税货物bondedcargo货主cargo-owner商品、物品-Commodity