报关英语ppt课件

1、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，搜集了许多报关常用英语，以期在熟练掌握业务术语的根底上，能快速阅读相关文章。 【技艺要求】熟习海关知识，掌握进出口报关所需英语，可以熟练地阅读并运用。 .本章脉络 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文章选读外贸单词、词组海关英语常用词汇英汉对照常用缩写语.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 进口料件processing trade 加工贸易joint venture 合资企业cooperative & wholly foreign owned enterprises 协作和独资企业feature vt.是.的特征vi.起重要作用Business License 营业执照capital verification report 验资报告spoilage n.损坏bank guarantee

23、deposit account 银行保证金台账Liaison List银行保证金台账开设联络单Registration Brochure 登记手册exempt v.免除adj.被免除的corresponding adj.相应的Form of Animal and Plant Quarantine 动植物检验检疫证明chop n.官印, 商标vt. 盖章declaration person报关员on site 在场preferential rate 优惠税率assessment n.(为纳税对财富所作的)估价, 被估定的金额supervision n.监视, 管理mortgage n.抵押v.抵

24、押envoy n.外交使节, 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?.外贸单词、词组保税仓库 bonded warehouse贸

26、易顺差 favorable balance of trade贸易逆差 unfavorable balance of trade进口配额制 import quotas普遍优惠制 generalized system of preferences(GSP)最惠国待遇 most-favored nation treatment (MFNT)价钱术语trade term (price term)运费freight关税customs duty净价 net price 折扣discount, allowance 零售价 wholesale price 零售价 retail price 进口许口证impor

27、t licence现货价钱spot price 现行价钱时价current price, prevailing price出口许口证export licence .离岸价船上交货价FOB free on board本钱加运费价离岸加运费价 C&F/CNFcost and freight到岸价本钱加运费、保险费价CIFcost,insurance and freight 原样 original sample复样 duplicate sample 对等样品 countersample 参考样品 reference sample 封样 sealed sample 代表性样品 representati

28、ve sample 交货delivery 托运人普通指出口商shipper, consignor收货人consignee报关/清关clearance of customs 货物收据cargo receipt提货to take delivery of goods空运提单airway bill 正本提单original B/L.海关英语常用词汇报关单 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. 海关对进出境货物的监管普通经过申报、查验和放行三个环节。发票 invoice 装箱单packing list 装货单shipping order信誉证letter of creditL/C保险单insurance policy销售确认书 sales confirmation 合同contract 商检证commodity inspection certificate 动植物检疫证animal or plant quarantine certificate原产地证certificate of origin货物cargo 散货bulk cargo, cargo in bulk.空运货物 air cargo海运货物sea cargo保税货物bonded cargo货主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