报关实务ppt课件.pptx

UnitTwo CustomsControlofImportandExportGoods 1 LessonOne TheGeneralIntroductionofForeignTradeControls 2 WhatisforeigntradecontrolofPRC 对外贸易管制制度 Aadministrativesystemon foreigntradeoperator importandexportlicensesystem theentry exitinspectionandquarantinesystem theforeignexchangemanagementsystem thetraderemedymeasures 3 1 2MajorSourcesofForeignTradeLaw 中华人民共和国对外贸易法 4 1 2 1TheLawsRelatedtoForeignTradeManagement 中华人民共和国进出口关税条例 中华人民共和国知识产权海关保护条例 中华人民共和国进出境动植物检疫法 中华人民共和国野生植物保护条例 中华人民共和国外汇管理条例 中华人民共和国国境卫生检疫法 5 1 2 3InternationalTreaties 蒙特利尔议定书 伦敦修正案 呼吁保护臭氧层 淘汰臭氧层消耗物质 ODS 的议定书 巴塞尔公约 控制危险废料越境转移及其处置巴塞尔公约 6 1 3FramesofForeignTradeControl Fivemajorsystems 1 Businessqualification2 Inspectionandquarantinesystem3 Licensesystem4 Foreignexchangesystem5 Remedymeasures 7 LessonTwo ForeignTradeOperatorManagementSystem 8 Foreigntradeoperator Outlawedacts 1 Forging distortingortradingcertificatesofcountryoforiginandimportorexportlicenses 2 InfringementonIP 3 Squeezingoutcompetitorswithunduecompetition 4 Defraudingthestate srefundofexporttax 9 Howcanaforeigntradeoperatorwidenthescopeofforeigntradingrights automaticregistrationsystem SEZS 10 Freeeconomiczones FEZ orfreezones FZ areaclassofspecialeconomiczone SEZ designatedbythetradeandcommerceadministrationsofvariouscountries Thetermisusedtodesignateareasinwhichcompaniesaretaxedverylightlyornotatalltoencourageeconomicactivity Freeports 11 FreeEconomicZones China HongKongPearlRiverDelta 12 FIEs Wholly ownedforeigninvested外商独资Equityjointventures中外合资Contractualjointventures中外合作经营 13 LessonThree ImportandExportLicenseSystem 14 Whatareusedtocontrolexportingandimportinggoodsinlicensesystem ImportandexportcertificateQuota 15 3 2 1QuotaAdministrationDefined Quota aprotectionisttraderestrictiononthequantityofimportedgoods 绝对配额 关税配额 16 QuotaAdministration absolutequota 绝对配额Importquotathatallowsalimitedquantityofspecifiedmerchandiseintoacountry orwithdrawalofalreadyimportedmerchandisefromabondedwarehouse forconsumption atnormaldutyrates duringaspecifiedperiod tariffratequota 关税配额Whenquantitiesinsideaquotaarechargedlowerimportdutyrates thanthoseoutside whichcanbehigher 17 Case1 Inacommunicationdated9September1975 L 4222 theGovernmentoftheUnitedStatesrequestthatameetingoftheCouncilofRepresentativesbeheldattheearliestpossibledatetodiscusstheestablishmentofaworkingpartytomakeanadvisoryrulingontheconsistencyofCanada simportquotasoneggswithArticleXIoftheGATT 18 Case2 WhentheautomobileindustryintheUnitedStateswasthreatenedbythepopularityofcheapermorefuelefficientJapanesecars a1981voluntaryrestraintagreementlimitedtheJapanesetoexporting1 68millioncarstotheU S annuallyasstipulatedbyU SGovernment 19 Voluntaryexportrestraint Avoluntaryexportrestraint VER orvoluntaryexportrestrictionisagovernmentimposedlimitonthequantityofgoodsthatcanbeexportedoutofacountryduringaspecifiedperiodoftime Voluntaryexportquota自愿出口限制 自动出口配额 20 3 2 2LicenseAdministrationDefined Forindustrialproducts Onelicenseforonebatch Onelicenseforonedeclaration 21 3 3ScopeofImportandExportLicenseManagementSystem GoodsandTechnologies 22 3 3 1GoodsandTechnologiesProhibitedfromImportationandExportation ArticlesProhibitedfromImportation 1 列入 禁止进口货物目录 的商品 有6批 已公布5批 禁止进口货物目录 第一批 根据我国是所缔结或者参加的国际条约 协定 需要禁止进口的货物名称 例如 四氯化碳 犀牛角和虎骨等 禁止进口货物目录 第二批 旧机电产品类 禁止进口货物目录 第三 第四 第五批 所涉及的是对环境有污染的固体废物类 2 国家有关法律法规明令禁止进口的商品 废旧金属 疫区动物及其产品 旧服装 右置方向盘的汽车 国产手表复进口 V 因子血液制品 黑人牙膏 DARKLE DARLIE 23 ArticlesProhibitedfromExportation 1 列入 禁止出口货物目录 的商品 禁止出口货物目录 第一 三批 根据我国是所缔结或者参加的国际条约 协定 需要禁止出口的货物名称 是为了保护我国自然生态环境和生态资源 禁止出口的商品 如 四氯化碳 犀牛角 虎骨等 有防风固沙作用的发菜和麻黄草等植物 禁止出口货物目录 第二批 主要是为了保护我国的森林资源 例如说禁止出口木炭 2 国家有关法律法规明令禁止进口的商品 3 其他 例如劳改产品 24 News HangzhouCustomsReturnsImported ForeignWastes Recently underthecontrolofHangzhouCustoms twobatchesofforeignwasteswhichwerebannedfromimport wererespectivelyreturnedfromWenzhouportandTaizhouport ZhejiangProvince OnSeptember3 atWenzhouport Customsofficersmonitoredthereturnof1 075tons electrolyticaluminumanodeblockscraps 铝电解阳极块碎片 onSeptember6 atTaizhouport theofficersmonitoredthetotalreturnofwastemetalscontaining80kilograms compressorswithinsulatingoil whichwereimportedfromJapan 25 3 3 2GoodsandTechnologiesRestrictedfromImportationandExportation ArticlesRestrictedfromImportation濒危物种进口 可利用废物进口 进口药品 进口音像制品 黄金及其制品进口管理 ArticlesRestrictedfromExportation金银等贵重金属及其制品 国家货币 外币及其有价证券 无线电收发信机 通信保密机 贵重中药材 一般文物 海关限制出境的其他物品 26 1 GoodsRestrictedfromImportationandexportation Forimportation QuotaLicenseForexportation QuotaLicense 27 限制进出口货物 限制进口管理 限制出口管理 关税配额 相对数量控制 配额税率管理 非配额限制 其他限制 许可证件管理 配额限制 总量控制 配额许可证管理 配额分配 绝对数量管理 配额招标 实行许可证管理 非配额限制 其他限制 实行各类许可证件管理 28 Someimportandexportlicenses 进口许可证出口许可证自动进口许可证废物进口许可证技术进口许可证 29 2 TechnologiesRestrictedfromImportationandExportation Alltechnologiesrestrictedfromimportaresubjecttothelicenseadministration anytechnologyforwhichnolicenseisgrantedcannotbeimported 技术许可规则 30 Theadministrationonimportandexportlicensefordual useitemsandtechnologiesDual useitems 军民两用项目ControllingList两用物项和技术进出口许可证 StatecryptographyadministrationCryptography 密码技术CoCom CoordinatingCommittee东西方贸易统筹委员会 亦称巴黎统筹委员会 CoComceasedtofunctiononMarch31 1994AndthentheWassenaarArrangementwasestablished Similarrestriction 31 3 4TheAdministrationofAutomaticImportLicense QuotaLicenseAffairsofficesMinistryofCommerce 32 3 4 2TheApplicationScopefortheAdministrationofAutomaticImportLicense Generalproductormechanicalandelectricalproducts Onelicenseforonebatch 6months 33 LessonFour TheEntry exitInspectionandQuarantineSystem 34 Guidedreading Whatisthedefinitionofentry exitinspectionandquarantinesystem chargeoftheworkofthefollowings qualitymetrology计量commodityinspectionsanitaryquarantine卫生检疫animalandplantquarantine foodsafetycertificationandaccreditation认证认可standardizationlaw enforcement 35 4 1TheFunctionsofEntry exitInspectionandQuarantine 1 Todraftthelaws rulesandregulations 2 Toconducttheworkofsanitaryquarantine 3 Toimplementtheanimalandplantquarantine 4 Toimplementtheinspectionandquarantineworkonfoodandcosmetics 5 Toimplementtheworkofstatutoryinspection 6 Toadministratetheinternationalcooperationandexchange 36 AQSIQ中华人民共和国国家质量监督检验检疫总局TheGeneralAdministrationofQualitySupervision InspectionandQuarantineisaministerial leveldepartmentthatisinchargeofnationalquality metrology entry exitcommodityinspection entry exithealthquarantine entry exitanimalandplantquarantine import exportfoodsafety certificationandaccreditation standardization aswellasadministrativelawenforcement 37 GSP GeneralizedSystemofPreference普惠制GSPexemptsWTOmembercountriesfromMFNforthepurposeofloweringtariffsfortheleastdevelopedcountries withoutalsoloweringtariffsforrichcountries MFN mostfavorednationtreatment最惠国待遇MFNrequiresWTOmembercountriestotreatimportscomingfromallotherWTOmembercountriesequally thatis byimposingequaltariffsonthem etc 38 Officialnews ImportRiskAlert JointAnnouncementNo 99 2012ofAQSIQandMOAonPreventingtheHPAIHappenedinMexicoFromEnteringintoChina BusinessesinViolationofFoodSafetyRegulationsBlacklistforfoodimportenterprise updatedatJanuary24 2008 RelatedStandardsandSpecsGeneralstandardfortheLabelingofPrepackagedFoodMOA MinistryofAgriculture 39 SupervisiononHealthQuarantineRegulationsonAdministrationofMedicalWastesManagementofMetrologyLAWONMETROLOGYOFTHEPEOPLE SREPUBLICOFCHINASupervisionandManagementofCertificationandAccreditationCCCImplementationRules Electrical 40 GMO GeneticallyModifiedOrganism转基因组织 ThereiscontroversyoverGMOs especiallywithregardtotheiruseinproducingfood WTOattitudetoGMOs SANITARYANDPHYTOSANITARYMEASURESCONSTITUTINGDISGUISEDTRADEBARRIERS soundscience theEUbiotechnologydisputeappearstobemoreofapoliticalthanascientificissue Non Science BasedNationalStandardsandRegulationsCanConstituteDisguisedTradeBarriers 41 4 2TheElementsofEntry exitInspectionandQuarantine 中华人民共和国进出口商品检验法中华人民共和国食品安全法中华人民共和国进出境动植物检疫法中华人民共和国国境卫生检疫法中华人民共和国认证认可条例 42 4 2 1ImportandExportCommodityInspection 43 Announcement94ofAQSIQonSuspendingtheQualificationofPoTatMetalLimitedasOverseasSupplierofSolidWastesforRawMaterials The RegulationontheManagementofImportedSolidWastesforRawMaterials jointlydevelopedbytheMinistryofEnvironmentProtectionalongwithother4ministriesenteredintoforceonAugust1 2011 Theregulationmakesexplicitspecificationonthereturnofwastematerialsthatcannotmeettherequirementofenvironmentprotection PoTatMetalLimited RegistrationNo A344040797 reshippedthesubstandardwastematerials whichhadbeenreturned tothemainlandofChinaagaininJune2011 Inordertoprotecttheenvironment preventtheimportationofoverseastoxicandhazardouswastes andsafeguardthewastematerialstradeorder inaccordancewithArticle47oftheRulesGoverningtheInspectionandQuarantineSupervisionofSolidWastesforRawMaterials Decree19ofAQSIQ theannouncementisherebypromulgatedasfollows 44 4 2 2Entry exitAnimalandPlantQuarantine News ChongqingCustomsSeizesCriticallyEndangeredPlantsinMail09 23 2017Recently ChongqingCustoms togetherwithChongqingEntry ExitInspectionandQuarantineBureau seizedabatchofendangeredplantseedlingsmailedfromGermany Therein threeseedlingswereidentified Euphorbiacapsaintemariensis Aloesp and Aloeplicatilis alllistedintheAppendixesofthe ConventiononInternationalTradeinEndangeredSpeciesofWildFaunaandFlora CITES with Euphorbiacapsaintemariensis asthecriticallyendangeredinitsAppendix Thiscasemarksthisyear sfirstseizureofsuchendangeredplantsbytheCustomsaswellasInspectionandQuarantineBureauinChongqing 45 4 2 3TheFrontierHealthandQuarantine Announcement108 2012ofAQSIQonPreventingtheHFMDhappenedinCambodiafromEnteringintoChinaAccordingtotheWHOreportonJuly18 therehavebeen78casesofHandfootandmouthdisease HFMD inCambodiasinceApril andtherehavebeen54deaths TopreventHFMDfromenteringintoChinaandprotectthehealthandsafetyofChinesevisitorstoCambodia inaccordancewiththeFrontierHealthandQuarantineLawofthePeople sRepublicofChinaandrelatedimplementationregulations thisannouncementisherebypromulgatedasfollows 46 机场测体温 47 CommodityInspection Inspectiontypes Statutory Legalinspection法定检验Contractinspection合同检验Notaryevaluation公证鉴定Entrustmentinspection委托检验 48 4 3TheProceduresontheInspectionandQuarantineofImportGoods Forentrygoodsinthecatalogueofinspection 1 applyforinspection2 paytheinspectionfee Forvehiclesortransportationpackagesfromaffectedareas 1 applyforinspection2 paytheinspectionfee Forgoodsinthecatalogueofthenationalcompulsoryproductcertification CertificationandtheattachmentofCCCmark 49 CCC ChinaCompulsoryCertification强制性产品认证制度3C是中国的强制性认证 CE CONFORMITEEUROPEENNE欧洲统一CE是欧盟的强制性认证 50 Formeatandmeatproducts RegisteredforeignmanufacturesApplicationforthePermit Forspecialarticles ApplicationforthePermit 51 9月26日 南昌海关在对两名入境旅客行李物品进行检查时 发现其行李中携带一批活体种苗和植物种子 共有辣木树种子4 8kg 人参种子0 3kg 南非叶种苗88枝 其他活体种苗7株 目前南昌海关已将种苗种子依法移交相关部门处理 根据国家相关法律规定 种子 苗 苗木及其它具有繁殖能力的植物材料为国家禁止进境物品 来源不明 未经检验检疫的活体植物极易携带病菌或害虫 存在引发疫情的可能 我国对种子进出境有严格的管理规定 如果种子涉及到濒危物种 还需按照国家有关保护濒危动植物的相关规定办理 52 53 打着衣服 零食的名号 实际邮寄的却是活蜘蛛 蜈蚣 9月25日 杭州海关从一入境包裹内查出活体蜘蛛 蜈蚣21只 当日上午 杭州海关驻邮局办事处查验关员在对一个寄自泰国的 申报品名为 衣服 零食 装饰品 的邮包进行过机查验时 发现包裹内物品呈现不规则卷曲状 与申报品名有较大出入 十分可疑 打开包裹 发现邮件内装满了一个个颜色鲜艳的塑料盒子 盒子里居然装着活蜘蛛和蜈蚣 经清点 这个小包裹内一共装了活体蜘蛛16只 蜈蚣5条 我国法律规定 任何组织和个人以任何方式向境内输入活体动物的 需经检疫合格并向海关申报后 方可入境 目前 海关已依法暂扣这批活体动物 并移交检验检疫部门进一步处理 54 55 ForpharmaceuticalimportsStateFoodandDrugAdministration 国家食药监总局 CFDA 56 ForimportofaudioandvideoproductsMinistryofCulture Measuresofcontrolsontheexportofcertainchemicalsandchemicalequipmentandtechnologies1 applytoMOFCOM 2 submitthedocuments 57 LessonFive TheForeignExchangeManagementSystem 58 5 1TheForeignExchangeManagementSystem Foreignexchangeincludesmeansofpaymentsandassetsdenominatedinforeigncurrencyforinternationalsettlementasthefollowing foreigncurrencies includingbanknotesandcoins paymentinstrumentsdenominatedinforeigncurrency includingbills bankcertificateofdepositandcertificateofpostaldepositetc securitiesdenominatedinforeigncurrency includinggovernmentbonds corporatedebenturesandstocksetc Security 有价证券 59 5 2TheProceduresoftheCollectionVerificationandWriting offofExportProceedsinForeignExchange Wordsforforeignexchange Collection收汇Verification认证Writing off核销 60 LessonSix ForeignTradeRemedyMeasures 61 GuidedReading Whydoesacountryhavetouseremedy safeguardmeasuresinforeigntrade DistortfreeflowofthegoodsProtectacountry sindustry 62 Anti DumpingAgreement 反倾销协定Anti SubsidyAgreement 反补贴协定SafeguardsAgreement 保障措施协议 Protectionism 63 6 1Anti dumping Dumping isakindofpredatorypricing especiallyinthecontextofinternationaltrade Itoccurswhenmanufacturersexportaproducttoanothercountryatapricebelowthenormalprice Theobjectiveofdumpingistoincreasemarketshareinaforeignmarketbydrivingoutcompetitionandtherebycreateamonopolysituationwheretheexporterwillbeabletounilaterallydictatepriceandqualityoftheproduct 64 UndertheWorldTradeOrganizationAntidumpingAgreement dumpingisnotprohibitedunlessitcausesorthreatenstocausematerialinjurytoadomesticindustryintheimportingcountry Dumpingisalsoprohibitedwhenitcauses materialretardation intheestablishmentofanindustryinthedomesticmarket Thetermhasanegativeconnotation asadvocatesofcompetitivemarketssee dumping asaformofprotectionism 65 Whatisthenormalvalueofanimportedproduct acomparablepriceforthelikeproductoftheimportedproductinthedomesticmarketoftheexportingcountry thecomparablepriceforthelikeproductwhenexportedtoanappropriatethirdcountryorthecostofproductionofthelikeproductinthecountryoforiginplusreasonableamountforexpensesandforprofits ifnotimporteddirectly thecomparablepriceatwhichtheproductsaresoldfromthecountryoftheexport Whynormalvalueisdeterminedliketheseways 66 Twotypesofanti dumpingmeasures Provisionalanti dumping aimpositionofaprovisionalanti dumpingduty aprovisionofdeposit bondorotherformsofsecurity 4months maybeextendedto9monthsFinalanti dumping aimpositionofanti dumpingdutySeepdf 67 Case1 Becauseofthe1997Asianfinancialcrisisand1998Russianfinancialcrisis theUnitedStatessteelproducerswasseverelyharmedbyarecordsurgeofmorethan40milliontonsofcheapsteelimports resultinginthelossofmorethan10 000steelproductionjobsin1998 andwastheimminentcauseofthreebankruptciesbymedium sizedsteelcompaniesandaffectingthewillingnessofprivatebanksandinvestmentinstitutionstomakeloanstotheU S steelproducers Asaresult CongresspassedtheEmergencySteelLoanGuaranteeandEmergencyOilandGasGuaranteedLoanActof1999 alsoknownastheEmergencySteelLoanGuaranteeActof1999 injury 68 6 2Anti subsidy Asubsidyisaformoffinancialaidorsupportextendedtoaneconomicsector orinstitution business orindividual generallywiththeaimofpromotingeconomicandsocialpolicy Althoughcommonlyextendedfromgovernment thetermsubsidycanrelatetoanytypeofsupport forexamplefromNGOsorasimplicitsubsidies Subsidiescomeinvariousformsincluding direct cashgrants interest freeloans andindirect taxbreaks insurance low interestloans accelerateddepreciation rentrebates 69 Twotypesofanti subsidymeasures Provisionalanti subsidy aimpositionofprovisionalcountervailingdutyundertheguaranteeofcashdepositsorguaranteeletter 4monthsFinalanti subsidy alevyofcountervailingduty 70 GATTonAnti SubsidiesandCountervailingMeasures Thisagreementdoestwothings Itdisciplinestheuseofsubsidies Itregulatestheactionscountriescantaketocountertheeffectsofsubsidies Prohibitedsubsidy 禁止使用的补贴Actionablesubsidy 可申诉的补贴Non actionablesubsidy 不可申诉的补贴 71 Case2 In2002 Brazil amajorcottonexportcompetitor expresseditsgrowingconcernsaboutUnitedStatescottonsubsidiesbyinitiatingaWTOdisputesettlementcaseagainstcertainfeaturesoftheU S cotto