主要国际贸易条款

1、Chapter 8Major Trade Terms Learning Objectives 1. To learn the methods of expressing the quality of goods in a sales contract;2. To learn different weight calculation methods;3. To learn the marks on transport packing;4. To understand cost accounting methods in export. Major objects of contracts商订国际

2、货物买卖合同必须首先解决的问题是明确规定标的物及相关条件，包括:Name and quality of commodity;Quantity of commodity;Packing of commodity;Price of commodity, etc.Example货号：HX1115品名：35头餐茶具成交数量：542套包装：纸箱装，每箱装1套总计: 542箱Article No.: Hx1115 Commodity: 35-piece dinnerware and tea setQuantity: 542 setsPacking: packed in cartons of 1 set e

3、ach only Total: 542 cartons1. Name and Quality of CommodityName of Commodity 1、以其主要用途命名（织布机、自行车） 2、以其所使用的主要原材料命名（棉布、玻璃杯） 3、以其主要成分命名（西洋参蜂皇浆、人参珍珠霜） 4、以其外观造型命名（绿豆、纸管） 5、以其褒义词命名（好日子） 6、以人物名字命名（孔府家酒） 7、以制作工艺命名（精制油、二锅头烧酒）Principles of stipulating commodity names in sales contractThe name of commodity shou

4、ld be clearly stipulated. It is better for the name to be specific and widely accepted. 品名条款应订得明确具体，切实反映交易标的物的特征，切忌空泛笼统，给履行合同造成不必要的麻烦；实事求是：凡是做不到或没有必要的语句不要加入；选用合适的品名：为降低关税、方便进出口和节省运费开支，应选择于我方有利的名称;尽可能使用国际通用名称SITC或HS code，中英文皆备。CCC and the “Harmonized” System （建立海关合作理事会的公约），was signed on December 15th

5、, 1950, in Brussels and took into effect on November 4th, 1952. 根据公约成立的CCC (海关合作理事会)，是目前世界上唯一的政府间国际海关组织。中国于1983年7月18日交存加入书，并于同日对我国生效。 CCC and the “Harmonized” SystemHS Code: The harmonized Commodity Description and Coding System 商品名称和编码协调制度, 也称H.S编码制度. drafted by CCCThe HS consists of 20 sections di

6、vided into 96 chapters listing 5019 articles descriptions in heading and subheading format.The converted Chinese tariff adds 1828 7-digit and 298 8-digit subheadings on the basis of HS. China began to adopt HS in 1992. Example of HS codeHS 编码HS Codes 商品名称及备注 Product Description & Comments 90291020车费

7、计、里程计Taximeters and mileometers.92071000通过电产生或扩大声音的键盘乐器 (手风琴除外)Keyboard instruments, other than accordions, the sound of which is produced or must be amplified electrically. 94051000枝形吊灯, 包括天花板或墙壁上的照明装置 ( 但露天或街道上的除外)Chandeliers and other electric ceiling or wall lighting fittings (excluding those of

8、 a kind used for lighting public open spaces or thorough-fares.)94052000电气台灯、床头灯、落地灯Electric table, desk, bedside or floor standing Lamps.Quality of CommodityQuality of CommodityDefinition: the quality of goods refers to the intrinsic attributes and the outer form or shape of the goods, such as mode

9、ling, structure, color, luster, taste, chemical composition, mechanical performance, biological features, etc. 商品质量指的是商品的内在素质和外观形态，如造型、结构、颜色、光泽、味觉、化学成分、机械性能、和生物特征等。According to UN Convention (联合国国际货物销售合同公约), the seller must deliver the goods as required by the contract. Otherwise, the buyer may clai

10、m damages, require delivery of substitute goods, or require the seller to remedy, or even reject the goods and cancel the contract. 1、看货成交 (sale by actual quality) 实物 2、凭样品成交 (sale by sample) 品质表示方法 1、规格 (sale by specifications) 说明 2、等级 (sale by grade) 3、标准 (sale by standard) 4、商标与牌号 (sale by brand

11、or trademark) 5、产地 (sale by name of origin) 6、说明书和图纸 ( by description and illustration)Ways to stipulate qualitySale by actual quality 看货成交一般由卖方在货物存放地点向买方展示拟出售的货物，经买方现场检验满意后达成交易国际贸易中，一般只适合于古董、字画、工艺品及首饰等贵重物品交易Sale by sample 凭样成交Sample refers to the article which can be used to represent the quality o

12、f the whole lot. Sale by sample refers to the transaction method which is done by the sample agreed by both the buyer and the seller. This method is used when the transaction is hard to conclude by standard, grade or words, such as some certain arts and crafts products, garment, local specialty, lig

13、ht industrial products, etc. - 通常适用于那些品质难以标准化、规格化，难以用文字描述的商品的交易，如部分工艺品、服装、土特产品、轻工业品等。Sale by sample 凭样成交 根据样品提供方不同，可分为: Sellers Sample （卖方样品） Buyers Sample (买方样品) Counter Sample (对等样品; 回样）根据样品的效力，可分为: Standard Sample (标准样品) Reference Sample (参考样品) Sale by the sellers sampleSellers sample is the samp

14、le which is sent by the seller to the buyer. It is also called original sample. In this case, the seller shall supply a representative sample which will possess the moderate quality among a large quantity of the physical goods, and at the same time keep a duplicate sample. Sale by the sellers sample

15、Keep sample (留样) / duplicate sample (复样）：在向买方送交representative sample（代表性样品）时，应留存一份或数份同样的样品，以备将来组织生产、交货或处理质量纠纷时作核对之用。 应注意贮藏，保持样品质量稳定。Sealed sample (封样）：sample sealed in the presence of the buyer or notary. 凭样成交，卖方提交的货物品质必须与样品严格一致。对品质没有绝对把握时，可在合同中订明“品质与样品大致相似Quality be similar to sample No. *”。Sale by

16、 the buyers sampleIn this case, the seller shall first take into consideration the availability of the new material and the possibility of providing the processing technology. Safeguard clauses: when sale by buyers sample, to prevent disputes upon the third partys intellectual properties, safeguard

17、clauses are usually stipulated in the contract. E.g. “It is the buyer rather than the seller who shall be responsible for any disputes arising from the infringement of the third partys intellectual properties.” 为了防止知识产权纠纷，应在合同中规定“由于买方来样而发生侵犯第三者权益时，由买方承担一切经济和法律责任。”Sale by the counter sampleReceiving

18、a buyers sample, the seller may reproduce the sample, and send it back to the buyer. After the buyer confirms the counter sample, sale by the buyers sample is changed into sale by the sellers counter sample. ExampleS312 16cm Christmas bear with caps and scarf, details as per the samples dispatched b

19、y the seller on 20 Mar. 2001. 圣诞熊，货号S312，16厘米，戴帽子和围巾。详情根据2001年3月20日卖方寄送的样品。Sale by description (以说明表示合同品质） 1、凭规格买卖(sales by specification) E. g. （ 小麦 : 淀粉78% , 水分2% 杂质1% 破碎粒5%）“跳鲤”花布纱支密度（每英寸）幅阔（英寸）30*3672*6935/36Printed Shirting Jumping FishYarn counts 30*36No. of threads (per inch) 72*69Width (inch

20、) 35/36Sales by grade (凭等级买卖) 鲜鸡蛋蛋壳呈浅棕色、清洁、品质新鲜、大小均匀特级每枚蛋净重60-65克超级每枚蛋净重55-60克大级每枚蛋净重50-55克一级每枚蛋净重45-50克二级每枚蛋净重40-45克三级每枚蛋净重35-40克Fresh Hen eggsshell light brown and clean, even in sizeGrade AA60-65gm per eggGrade A55-60gm per eggGrade B50-55gm per eggGrade C45-50gm per eggGrade D40-45gm per egg Gra

21、de E35-40gm per egg Sales by standard (凭标准买卖) 标准是指商品规格的标准化。商品的标准一般由标准化组织、政府机关、行业团体、商品交易所等规定并公布。 国家标准 国际标准: 国际标准化组织（ISO）标准、国际电工委员会（IEC)标准等； 国外先进标准：发达国家制定的标准，如：英国的BS, 美国的ANSI, 法国的NF, 德国的DIN，日本的JIS和JAS等。在合同中援引标准时，应注明采用标准的版本名称及年份。E.g. 利福平 （甲哌利福霉素） 英国药典1993年版 Rifampicin B.P. 1993 （B.P. refers to British

22、Pharmacopoeia)Fair Average Quality （F.A.Q.) 良好平均品质In the international agricultural and by-product market, there is a commonly adopted standard, i.e. F.A.Q.F.A.Q. refers to the average quality level of export commodity within a certain period of time. 由同业工会或检验机构从一定时期或季节、某地装船的各批货物中分别抽取少量实物加以混合拌制，并由该机

23、构封存保管，以此实物所显示的平均品质水平，作为该季节同类商品质量的比较标准。 “大路货”This kind of standard is quite ambiguous. In fact, it does not represent any fixed, accurate specification.When adopting this kind of method, we should stipulate the main specification indexes as well in the sales contract. Example中国大米，良好平均品质。碎粒，最高20%；杂质，最

24、高0.2%；水分，最高10%。Chinese rice， F.A.Q.Broken grains (max.), 20%.Admixture (max.), 0.2%.Moisture (max.), 10%.Good Merchantable Quality (G.M.Q.) -上好可销品质For the trading of wood and aquatic products, G.M.Q. is used to indicate the quality. G.M.Q. means that the commodities are free from defects and are goo

25、d enough for use or consumption. 卖方交货品质只需保证为上好的、适合于销售的品质即可。G.M.Q. is even more unclear than F.A.Q. 标准笼统，一般只适合木材或冷冻鱼类物品。我国外贸中很少使用。G.M.Q. is usually not supplemented with specifications and disputes arise due to the quality of the commodities, the seller may have to be invited to make the arbitration.

26、Sales by brand or trade mark-凭牌号或商标买卖Brand (牌号）refers to the name, term, symbol, or design or a combination of these to identify a product. It has a narrow meaning in which an enterprise means to distinguish its products from the products of other enterprises. Trade mark （商标）is a legal term. It incl

27、uded all those words, symbols or marks that are legally registered for use by a single company. 牌号的图案化，特定商品的标志。若同一牌名反映不同型号或规格的商品，合同在明确牌名或商标的同时，应规定型号或规格。E.g. Finger Citron Brand Ve Tsin (Gourmet Powder) 90% & up 佛手牌味精 90度或以上 E.g. （随身听 SONY303 马来西亚版、印尼版）应重视在销往国办理登记注册手续，维护商标专用权。News Link德国时间2007年1月26日，

28、德国慕尼黑地方法院正式受理了“王致和商标抢注案”。王致和集团根据德国反不正当竞争法和商标法的相关条文，向抢注方德国欧凯公司提出诉讼。这是中华老字号首次走出国门进行商标诉讼维权。国际炒家、自然人，再加上国外代理商，已经成为我国品牌在海外的三大威胁。加拿大多伦多有一个叫做“中华老字号抢注公司(ChinaapossTime-HonoredBrandInc.)”的网站。这家公司的页面中整齐地排列着数百家中华老字号商标，在网上公然大批量买卖中华老字号。随着中国公司外贸业务的快速增长和在国外影响力的加强，如果中国公司对海外注册商标还没有清醒的认识，商标在国外被抢注的案例将越来越多。Sales by nam

29、e of origin (凭产地名称买卖) Some products, especially native products, are often very famous and well-known by the name of origin. As to these products, the origins may well indicate their quality. Thus, the place of origin may signify the quality of a product.E.g. France Perfume 法国香水German Beer 德国啤酒China

30、 Northeast Rice 中国东北大米Sichuan Preserved Vegetable 四川榨菜Sales by description and illustration (凭说明书和图样买卖) Some products like machinery, instruments, equipments, and transportation tools are complicated in structure. It is difficult to describe the full aspects of their quality, thus sale by descriptio

31、ns and illustrations is applicable. 主要适用于结构复杂、难以以几个简单的指标全面反映其品质的商品买卖，如机械产品、电子产品或大型仪表、成套设备、交通工具等。Clauses like “quality and technical data to be strictly in conformity with the description submitted by the seller” are to be stipulated. CASE STUDY 我某出口公司与德国一家公司签定出口一批农产品的合同。其中品质规格为：水分最高15%，杂质不超过3%，交货品质以

32、中国商检局品质检验为最后依据。但在成交前我方公司曾向对方寄送过样品，合同签定后又电告对方，确认成交货物与样品相似。货物装运前由中国商检局品质检验签发品质规格合格证书。货物运抵德国后，该外国公司提出：虽然有检验证书，但货物品质比样品差，卖方有责任交付与样品一致的货物，因此要求每吨减价6英磅。(to be continued)CASE STUDY我公司以合同中并未规定凭样交货为由不同意减价。于是，德国公司请该国某检验公司检验，出具了所交货物平均品质比样品差7%的检验证明，并据此提出索赔要求。我方不服，提出该产品系农产品，不可能做到与样品完全相符，但不至于低7%。由于我方留存的样品遗失，无法证明，最

33、终只好赔付一笔品质差价。问：我方在案例中的做法有何不妥之处？ANALYSIS此例是一宗既凭品质规格交货，又凭样品买卖的交易。卖方成交前的寄样行为及订约后的“电告”都是合同的组成部分。根据商品特点正确选择表示品质的方法，能用一种表示就不要用两种，避免双重标准。既凭规格，又凭样品的交易，两个条件都要满足。样品的管理要严格。如“复样”、“留样”或“封样”的妥善保管，是日后重要的物证。Quality clause in contract （合同中的质量条款）The quality clause is one of the main conditions of sales contract. Both

34、parties must agree upon the details covering the quality of contracted commodities. The quality clause usually involves the specifications, grade, standard or brand, etc. of the commodities. When the sales contract is based on sale by sample, it is necessary to indicate the number of the sample and

35、the date of dispatch. Quality clause in contract （合同中的质量条款）1、Flexible quality range for some primary products (品质机动幅度条款) 品质机动幅度是指允许卖方所交货物的品质指标在一定幅度内有灵活性。具体有三种规定方法：（1）Range: 规定一定的范围。（2）Max. & min.: 规定极限。 （3）Allowing more or less: 规定上下差异。 Example B601 Tomato Paste 28/30 Concentration B601 番茄酱 28/30浓缩度

36、Fish Meal Protein55% Min. 鱼粉蛋白质55% 以上Fat9% Max.脂肪最高 9% Moisture11% Max. 水分最高 11% Salt 4% Max. 盐分最高 4% Sand 4% Max. 砂分最高 4% 薄荷油 旋光度963 (allowing 3% more or less) 灰鸭毛 含绒量 18 1 (allowing 1% more or less)Quality clause in contract （合同中的质量条款）2、 Tolerance（品质公差）The quality tolerance refers to the allowed d

37、eviation from a given standard of size, content, performance, purity, or some other measurable characteristics in the specifications of a commodity. It is unavoidable for some industrial products such as instruments, mechanical products to have some tolerances. For quality differences within the fle

38、xible ranges, price is the same as the contract price, with no adjustment. Price problem in quality clause of contractIf the differences of some products bring fundamental changes to the quality, it can be stipulated in the contract that the price is to be increased or reduced accordingly. E.g. Soyb

39、ean, if the oil content of the goods shipped is 1% higher, the price will be accordingly increased by 2% 。 2. QuantityQuantity (数量)CISG requires that the quantity of goods delivered should be identical to that called for in the contract, otherwise the buyer is entitled to reject the portion of goods

40、 excessive in quantity, and to claim against the seller if the quantity is found to be less than that called for in the contract. If the seller delivers a quantity of goods greater than that provided for in the contract, the buyer may take delivery or refuse to take delivery of the excess quantity.

41、If the buyer takes delivery of all or part of the excess quantity, he must pay for it at the contract rate.Quantity (数量)CISG (联合国国际货物销售合同公约)第35条规定： 卖方必须按合同数量条款规定如数交付货物，否则构成违约。如果卖方多交，买方可以收取多交部分的全部或部分（应按合同价格付款），也可以拒收多交部分。如果卖方少交（也称短交），卖方应在规定的交货期届满前补交，但不得使买方遭受不合理的不便或承担不合理的开支，同时买方保留要求损害赔偿的权利。Quantity (数量

42、) 少交 多交 英国货物买卖法 公约可以拒收可以补交收合同量/收合同量加超出的一定量/ 全收E.g. 合同规定1000M/T, 实际为1500M/T 英国法项下: 1000/1500/0公约项下: 1000/（1000，1500）/1500收合同量/全收/全部拒收Systems of weights and measures (度量衡制度)Metric system（公制）：又称米制，采用十进制，换算方便，使用较多。British system（英制）: 不采用十进制，换算不方便，使用范围逐渐减小。U. S. system（美制）: 以英制为基础，多数计量单位的名称与英制相同，但含义有差别，主

43、要体现在重量和容量单位中。International System of Units by ISO（国际单位制，简称SI）:based on the metric system，有利于计量单位的统一和计量制度的标准化。Legal metrical system of China - International System 出口业务中，除合同规定需采用公制、英制或美制计量单位者外，一般应使用法定计量单位。进口业务中，一般不进口非法定计量单位的仪器设备。如有特殊需要，须经有关标准计量管理机构批准。不同的度量衡制度，同一计量单位表示的实际数量可能有差别。要注意各单位之间的运算。Systems of

44、 weights and measures货物的计量单位按weight（重量）：metric ton（1000kg), long ton(1016kg), short ton(907.2kg), kg, gram, ounce, pound, etc. 按number（数量）: piece, pair, set, dozen, roll, bag, case, etc.按length（长度）: meter, foot（英尺 ft.), yard, inch, cm , etc.按area（面积）: square meter, square foot, square yard , etc.按vo

45、lume（体积）: cubic meter, cubic foot , etc.按capacity（容积）: liter, gallon, bushel(蒲式尔8 gallon) , etc.Methods for calculating weight1. Gross weight（毛重）: the sum of total weight of the commodity itself and the tare (the package weight). 毛重 = 净重 + 皮重如合同未说明按毛重或净重计量，应按净重计量Gross for net （ “ 以毛作净”）适用于单位价值不高的商品（

46、e.g. 麻袋包装的大米、蚕豆等农产品）合同中，不仅在规定数量时，需明确“ 以毛作净”，在规定价格时，也应加注此条款：“US$ 300 per metric ton, gross for net” (每公吨300美元，以毛作净）1. Gross weight（毛重）2. Net weight (净重）（二）净重（net weight） 净重 = 毛重 皮重仓库地磅船E.g. 港区作业图码头地磅：毛重1 = 车重 + 货重 + 皮重仓库：毛重2 = 毛重1 车重船： 净重 = 毛重2 皮重2. Net weight (净重）去除皮重（tare)的方法1. Actual tare（实际皮重）： T

47、he package is actually weighted. (将整批包装逐一过磅，算出每一件包装的重量和总重量。） 2. Average tare（平均皮重） ： When the packages are in the same sizes, select some of them to weigh in the balance, and calculate the average weight. 3. Customary tare（习惯皮重） : suitable for standardized package. The weight of standardized package

48、 has a generally recognized weight which can be used to represent the weight of such packages. （可按公认的标准单件包装重量乘以商品总件数，算出全部包装重量。）4. Computed tare（约定皮重） ：The weight of the package is agreed upon by both sides. 按何种办法去除皮重，应由买卖双方事先在合同中规定。3. Conditioned weight (公量）Definition: Conditioned weight is obtained

49、 with the moisture content of the commodity removed and the standardized moisture added both by scientific methods. 指用科学方法去除商品中所含的水分，再加上标准含水量所求得的重量。Conditioned weight = dry weight + standard moisture contentIt is often applicable to such commodities as raw silk and wool, which are of high economic v

50、alue and with unsteady moisture content. 适用于经济价值较高而又易于吸水返潮的商品，如羊毛、生丝、棉花等。4. Theoretical weight（理论重量）As to the products with uniform sizes and/or specifications, the weight of each unit is almost the same. The total weight can be calculated by multiplying the total number and the weight of each unit.

51、 适用于有固定规格和固定体积的商品，如tin plate (马口铁)、armor plate (钢板)等。Legal Weight（法定重量） & Net Net Weight（净净重）Legal Weight（法定重量）和 Net Net Weight（净净重）主要在海关征税时使用。Legal weight is the weight of the goods and the immediate package of the goods. 海关对于按净重从量计税的商品，在计算净重时，事先规定出各类商品的包装折扣率，以毛重乘以包装折扣率得出计算的皮重，再从毛重中减去计算的皮重即得净重，即商品的

52、法定净重。 Net Net Weight ：不包括任何包装及其他包含杂物（如水分、尘芥等）的商品的重量。Quantity clause in contract合同的数量条款明确规定合同数量：成交货物的数量成交货物的计量单位对于远期货物，可约定确定数量的方法约定合同数量条款的注意事项：条款必须明确具体：计量单位明确明确规定数量机动幅度 (More or less clause)一般不用about, approximateMore or less clause： 溢短装条款 Plus or minus clause: 增减条款 Both the seller and the buyer agree

53、 to allow some more or less of the goods delivered, but not exceed the fixed quantity agreed upon. 在规定具体数量的同时，再在合同中规定允许多装或少装的一定百分比。卖方交货数量只要在允许增减的范围内即为符合合同有关交货数量的规定。溢短装条款在实际操作中的伸缩幅度，通常由卖方掌握: at sellers option有时特别是在买方派船装运时，也可规定由买方决定 at buyers option采用租船运输时，为了便于船长根据具体情况考虑装运数量，也可授权船方掌握增减量at carriers opt

54、ion / at ships option Why more or less clause? It is very difficult to measure accurately those bulk goods of agricultural and mineral products like corn, soybean, wheat, coal, etc. In some cases, because of the change of goods resources or the limitation of processing, the quantity of the goods las

55、t delivered by the seller usually doesnt conform to the quantity definitely stipulated in the contract.ExampleE.g. 500 M/T 5% more or less at sellers option按此规定，卖方实际交货数量如果为525 M/T 或475 M/T, 买方不得提出异议。溢短装数量的计价方法Settlement for the more or less part is usually based on the contract price. 一般情况下，在机动范围内按合

56、同价格计算，多交多收，少交少收。但总额不超过L/C的金额。If the parties are concerned about the great changes in price at the time when delivery is made, they may stipulate that settlement for this part is based on the market price at the time when the goods are shipped on board the vessel.ExampleQuantity: 1000M/T. The sellers

57、 have the option to load 5% more or less than the quantity contracted if it is necessary for the purpose to meet the shipping space and each different shall be settled at the contract price. 数量1000公吨，为适应舱容需要，卖方有权多装或少装5%，超过或不足部分按合同价格计算。合同中没有明确规定数量机动幅度的情况：原则上应与合同规定的数量一致在L/C下，散装货有5%机动幅度UCP600（跟单信用证统一惯例

58、）第30条b项，但需要符合三个前提： （1）信用证未规定数量不得增减； （2）支取金额不超过信用证总金额； （3）货物不是按包装单位或以个数计数。合同中数量前加“约”的情况：合同中应明确规定“约”字代表的百分比L/C下，凡“约”“大概”、“大约”或类似的词语用于信用证金额、货物、数量和单价时，应解释为有关金额、数量或单价不超过10的增减幅度。 UCP600第30条a项 Example 有“约” 无“约” 1000 M/T 小麦 1000 台 彩电900-1100900-1100950-10501000CASE STUDY某公司定购钢板400MT，计6英尺、8英尺、10英尺、12英尺四种规格各1

59、00MT，并附每种数量可增减5的溢短装条款，由卖方决定。今卖方交货为：6英尺，70MT；8英尺，80MT；10英尺，60MT；12英尺，210MT，总量末超过420MT的溢短装上限的规定。对于出口商按实际装运数量出具的跟单汇票，进口商是否有权拒收拒付？案例分析国际贸易中，一般对溢短装条款解释为不但总量受其约束，所列每种具体规格和数量亦受其约束。案例中虽然总量符合要求，但卖方所交每种具体规格的钢板均与5的约定相差甚大，其中12英尺钢板超装运110，这是违反合同的。所以买方对于其所开票据完全有理由拒收拒付。CASE STUDY某粮油食品进出口公司出口一批驴肉到日本。合同规定，该批货物共25吨，装1

60、500箱，每箱净重16.6千克。如按规定装货，则总重量应为24.9吨，余下100千克可以不再补交。当货物运抵日本港口后，日本海关人员发现每箱净重不是16.6千克而是20千克，即每箱多装了3.4千克。因此该批货物实际装了30吨。但在所有单据上都注明了24.9吨。议付货款时也按24.9吨计算，白送5.1吨驴肉给客户。由于货物单据上的净重与实际重量不符，日本海关认为我方少报重量有帮助客户逃税的嫌疑，向我方提出意见。经我方解释，才未予深究。但多装5.1吨驴肉，不再退还，也不补付货款。从本案中，我们可以吸取什么教训？案例分析世界上许多国家的海关一般对货物进口都实行严格的监管，如进口商申报进口货物的数量与