报关与国际货运专业英语Module Five 第二单元

Unit2CustomsDeclarationBillofEntryⅠ.CustomsFormThedeclarationformoftheinboundandoutboundgoodsisawrittendocumentthattheconsignorandconsigneeortheiragentoffertodescribetherealconditionincomplywiththeformsstipulatedbythecustomssoastoaskthecustomstoissueprocedures.Itisalegalpaper.Therearedifferenttypesofdeclarationforms,varyingfromeachotherintermsofimportandexportcondition,forms,tradenature,andmeansofcustomssupervision.Accordingtoflowdirection,thereareinboundandoutbounddeclarationforms.Accordingtothemedium,therearewrittendeclarationformandelectricalform.Accordingtothemeansofsupervision,thereareDeclarationformoftheprocessingimported（exported）goods,Declarationformofprocessingandcompensationtrade,generaltradeandotherimportandexportdeclarationform.Thewrittendeclarationformsoftheimportedgoodsshallbeinquadruplicateandtheyare：customsoperations,corporationretained,customswrite-offandimportexchangepaymentcertificate.Thewrittendeclarationformofexportedgoodsshallbeinquintuplicateandtheyare：customsoperations,corporationretained,customswrite-offandexportexchangepaymentcertificateandexportdutiesrefund.Customsactstipulatesthattheconsigneeoftheimportandtheconsignoroftheexportshoulddeclaretothecustomsstrictlyaccordingtothefactsandprovidetheimportandexportpermitforinspection.一、进出口货物报关单进出口货物报关单是指进出口货物的收发货人或其代理人，按照海关规定的格式对进出口货物的实际情况作出的书面申明，以此要求海关对其货物按适用的海关制度办理报关手续的法律文书。按货物的进出口状态、表现形式、贸易性质和海关监管方式的不同，进出口货物报关单可分为以下几种类型：按进出口流向分为进口货物报关单、出口货物报关单。按介质分为纸质报关单、电子数据报关单。按海关监管方式分为进料加工进（出）口货物报关单；来料加工及补偿贸易进（出）口货物报关单；一般贸易及其他贸易进（出）口货物报关单。纸质进口货物报关单一式四联，分别是：海关作业联、企业留存联、海关核销联、进口付汇证明联；纸质出口货物报关单一式五联，分别是：海关作业联、企业留存联、海关核销联、出口收汇证明联、出口退税证明联。《海关法》规定：“进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进出口许可证件和有关单证。”Ⅱ.TheproceduresofdeclarationoftheinboundandoutboundgoodsFirst,preparationbeforedeclaration.Whentheimporterreceivesthedelivernoteandtheexportergetsthegoodsinorder,preparationshouldbemadebeforedeclarationandthedeclarationshouldbereceivedandentrusted.Second,fillinginthe“CustomsDeclarationoftheImportedandExportedGoods”ThecustomsactofChinastipulatesthattheproceduresoftheapplicationforcustomsdeclarationshouldbeinwrittenformsandelectricalones.Thisdefinesthattheelectricaldeclarationformshavethesamelegalforceasthewrittenforms.Third,declaringtothecustomsTheapplicantunitshouldpreparetheencloseddocuments.Afterfillinginthedeclarationform,thedeclarantshouldofficiallysubmitthedeclarationformtothecustomsoftheimportandexportport.Thecustomsacceptthedeclarationapplicationandcarryoutexamination.Fourth,examiningtheimportedandexportedgoodsTheexaminationistomakesurewhetherthecontentofdeclarationdocumentscomplieswiththerealgoodsandwhetherthereisanymistake,missingorfraudulentmisrepresentationandtocheckwhetherthegoodsarelegal.Fifth,payingtheexpenseoftaxationTheconsignorandconsigneeortheiragents,afterreceivingthepaymentnotesentbythecustoms,shouldpaytheexpensesatthecustoms-designatedbanksintheformofpromissorynote,invoice,anddraftandsoon.Thebankswilldepositthemoneytothespecialaccountofthecustoms.Sixth,customsclearanceAfterthecustomsexaminethedeclarationdocuments,checktherealgoods,anddealwiththetax-levyingproceduresortaxreductionsproceduresonthedeclarationoftheimportedandexportedgoods,theyshouldsignwiththe"Customsclearanceseals"ontheshippingdocumentsorthespecializedreleasenote.Theconsigneeoftheimportedgoodsshouldtakethistothecustomswarehouseforgoodsandtheconsignoroftheexportedgoodsshouldtakethistoeffectshipmentoverseas.Thecustomsshouldsignandissuethecertificateofimportedgoods,declarationofrefundedexport,importexchangepaymentdeclarationandexportexchangechargingdeclaration.Seventh,totakedeliveryoftheimportedgoodsortoloadonboardtheexportedgoods二、进出口货物报关操作过程第一步报关前准备进口商接到进口提货通知，出口商备齐出口货物时，应做好报关前准备，办理报关，接受，报关委托，办理报关单证。第二步

填制“进出口货物报关单”我国海关法规定“办理进出口货物的海关申报手续应当采用纸质报关单和电子数据报关单的形式”。这一规定确定了电子报关的法律地位，使纸质报关单和电子数据报关单具有同等的法律效力。第三步

向海关申报

报关单位准备报关随附单证，填制完报关单，报关员向进出口岸的海关正式递交报关单。海关接受报关，进行审核。第四步

进出口货物查验

查验的目的是核对报关单证所报内容与实际货物是否相符，有无错报、漏报、伪报等情况，审查进出口货物是否合法。第五步

缴纳税费

进出口货物的收发货人或其代理人接到海关发出的税费缴纳通