报关英语Unit 1 Customs General Administration

1、Unit 1 Customs General Administration and Establishment 1.1 China Customs Organizations, Functions and Tasks 1.1.1 Customs General Administration The introduction of Customs General Administration The Customs General Administration was founded by the State Council on Oct. 25, 1949. Located in Beijin

2、g, the Customs General Administration now consists of altogether 11 departments and offices. The main task of the Customs General Administration Under the leadership of the State Council, to lead and organize Customs offices throughout the country in the enforcement of the “Customs Law” and related

3、state policies and regulations, and in the promotion and protection of socialist modernization. The main functions of the Customs General Administration (1) To administer organizations, staffing, vocational training and appointments and removals of directors of Customs offices throughout the country

4、; and to exercise leadership in Customs schools and colleges;,(2) To organize the work of research and development, introduction and management of Customs technological facilities; (3) To administer audit and supervise all Customs financial affairs, equipments, fixed assets and capital construction;

5、 (4) To strengthen ties and co-operation and external exchanges with overseas Customs services, international Customs organizations and other international organizations concerned. (5) To draft and enact the policies and principles on Customs work to participate in drawing up and amending the Custom

6、s Import and Export Tariff; to enact other statutes on Customs operation; and to inspect, supervise and direct the enforcement of them by the Customs offices throughout the country; (6) To participate in drafting international treaties and agreements on Customs affairs; (7) To conduct the unified ha

7、ndling of tariff reductions and exemptions; (8) To organize and guide the preventive work of the Customs offices throughout the country; (9) To examine applications for reviewing disputes on duty payments and applications for reviewing customs decisions on penalties; (10) Compile Customs statistics.

8、 1.1.2 Customs Establishments,The introduction of Customs Establishments The Customs Establishment is set up by State at ports opening to foreign countries and at places which call for concentrated Customs operation. With the development of Chinas external economy and trade, as well as Chinas furthe

9、r opening to the outside world more and more Customs Establishments are set up. The main task of the Customs Establishments (1) To collect Customs duties and other taxes and fees. (2) To exercise supervision and control over inward and outward goods and means of transport, passengers luggage and per

10、sonal postal articles. (3) To compile Customs statistics and deal with other Customs matters. (4) To prevent and counter smuggling. 1.2 Customs Officer and the Passengers Baggage Examination 1.2.1 Appearance and Image Wearing the smart, coordinated Customs uniforms, male and female Customs officers

11、examine the declaration forms, check passengers and baggage and search hand baggage in the Customs Inspection Room. Mindful of their role in enforcement of Customs law, not only regarding Customs, but of China as well, Customs officers take great pride in their appearance.,A Customs officer meets hu

12、ndreds of passengers in a workday. In each of these passengers minds, the Customs officer is creating images of himself and the organization he represents. The image of the Customs officer is enhanced by his appearance, style, courteous actions, conduct, and safety procedures; all are part of his re

13、sponsibilities. 1.2.2 Friendly Attitude and Good Judgment The Customs officers attitude can be the factor which controls such potentially explosive situations. Through his attitude, the Customs officer can impress passengers with the authority and formality of the inspection procedure, while conveyi

14、ng sincere interest in and understanding of the passengers problems. A Customs officers friendly relaxed attitude can relieve the honest passengers apprehensions and tensions, and generally have a calming effect. The prudent law enforcement officer bases his actions upon knowledge gained from educat

15、ion, training, and experience in the law enforcement field. As a Customs officer, he will become more secure in making judgment as he better understands the law requires and how it is to be applied. 1.2.3 Passenger Processing Most Customs officers (Customs inspectors), particularly new Customs offic

16、ers, spend the vast majority of their time processing passengers.,The Customs officer is required to courteously process the clearance of people and their baggage and, at the same time, apprehend those persons violating the Customs law and related laws. 1.2.4 Intelligence Intelligence is information

17、 about an individual or a situation, which indicates the possibility that a violation may occur. The passengers appearance, conduct and reaction to questioning contain vital information to aid in determining the extent of the examination required. 1.2.5 Questioning and Tact The inspectional procedur

18、e is filled with an overabundance of situations, in which the judicious use of tact can make the inspection less difficult, and minimize the probability of complaints from the passengers. To build a foundation for passenger examination, the Customs will borrow a method long used in journalism. The m

19、ethod is referred to as “the five Ws”. Those five Ws are WHO, WHERE, WHEN, WHAT and WHY, not necessarily in that order. Sometimes, for good measure, HOW is thrown in.,In asking these questions, the Customs officer must ultimately be working towards a goal, determining whether or not there is a high

20、likelihood that the passenger is carrying narcotics, undeclared merchandise, fraudulently invoiced merchandise, prohibited agricultural products. Or if he is in violation of one of the many laws Customs is required to enforce. For this purpose, the Customs officer must develop geometric questioning;

21、 asking questions in such a manner that build one upon the other. Unit 2 How Does Customs Supervise and Control 2.1 Customs Supervision and Control over Imports and Exports 2.1.1 How does Customs Supervise and Control over Imported and Exported cargo Imported and exported cargo, except where special

22、ly relieved, is subject to the necessary Customs examination. During the course of the examination Customs must check that the shipping marks, number of packages, weight, specifications of the cargo, and trading country correspond (agree) with those on the licenses; that the cargo accords with relev

23、ant regulations on foreign trade; that there is no damage to or loss of cargo; that the quality and packing of exported goods are up to requirements; and that there are no irregularities daring loading, discharging or storing.,Important exports, after being examined and found to be in accord with th

24、e regulation may be released (set free) with the relative documents signed and sealed by Customs, against which the delivery or shipment of the cargo may be made between the cargo-owner and the harbor, airport, railway station, post office or other unit concerned. Any import or export cargo not in c

25、onformity with the stipulations may not be released and will fall to be disposed of by Customs according to the regulations. As for exports, Customs, in conjunction with the Commodity Inspection Bureau whose prime function this is, must pay strict attention to the quality of the goods to be exported

26、 so as to maintain the good prestige of China in foreign trade. Behind the busy activity of unloading or loading a ship or aircraft, opportunities arise with the potential for developing into violations of the Chinese Customs code. 2.1.2 How does Customs Supervise and Control over Incoming and Outgo

27、ing Ships Incoming and outgoing means of transport, such as vessels, trains, civil aircrafts and vehicles must be placed under Customs supervision and control. On entering or leaving the Chinese territory, they must submit declaration to Customs may the cargo be discharged or loaded and the conveyan

28、ce may continue on its way to other Chinese open ports or sail abroad. The supervision and control of means of transport is one of the main tasks of the Chinese Customs.,On arrival of a ship from abroad at anchorage or at wharf, the Quarantine officers will go on board the ship to see there are no i

29、nfectious diseases being found on the ship. While on board the joint inspection party works as a unit, but each member of party carries out their respective duties. In order to satisfy the need of the open door policy adopted by China, the procedure of the joint inspection has been simplified. The m

30、ain duty of the Customs is to see if the ship has got the required ships papers and to collect them; to see if her cargo is in good order, and to find out the ship is involved in any smuggling or any other unlawful activities. The first duty in the control of ships is to collect specified documents

31、and papers. Import and export goods are subject to examination. During the course of such examination, Customs must check that the shipping mark, number of package, weight, specifications of the goods and trading country correspond to those on the licenses; that the cargo accords with relevant regul

32、ations on foreign trade; that there is no damage to or loss of cargo; that the quality and packing of the export goods are up to requirements; and that there are no irregularities during loading, discharging or shoring. 2.2 Customs Control over Manufacture in Bond for Export If imported materials ar

33、e taken into a bonded warehouse for storage, without payment of duty, the storage must be under customs control. That is the warehouse must be one authorized by the customs. In the same way, the customs authorities must have suitable control throughout if imported materials are taken into a bonded w

34、arehouse for manufacturing export products.,If such customs control is strictly enforced it may involve some of the following functions customs supervision of the transfer of imported materials on which duty has not been paid from the docks to the bonded warehouse; Customs control over access to the

35、 raw materials, finished goods and any intermediate materials including wastes stored in the warehouse; and the physical supervision by customs of the exportation of other means of disposal of the finished products and other goods arising from the process of manufacture in bond. Unit 3 What Is Inter

36、national Trade Terms 3.1 Role of International Trade Terms 3.1.1 Introduction to Trade Terms Trade terms are also referred to as “price terms” or “delivery terms”. Trade terms are a set of uniform rules codifying the interpretation of trade terms defining the price composition and the rights and obl

37、igations of the buyer and the seller in international transactions. Every commercial transaction is based upon a sales contract, and the trade terms used in the contract have the important function of naming the exact point at which the ownership of the merchandise is transferred from the seller to

38、the buyer.,3.1.2 The Role of International Trade Terms in International Trade It is beneficial to buyers and sellers of negotiating transaction and concluding contract Because each trade term has its specific meaning, therefore, as long as the parties agreed on the trade term, it is also defining th

39、e responsibility, costs and risks which lie in the cargo landing-over and who are responsible for them. It is beneficial to buyers and sellers of accounting the price and cost As trade terms express the components of price, so both buyers and sellers must consider the cost of subordination included

40、in the trade term which is adopted when parties determine the concluded price. It is helping to resolve disputes in the contract If buyer and sellers have the lack of consideration for the terms of the contract, so that certain matters shall not clear or incomplete, resulting in the dispute of perfo

41、rmance can not be resolved based on the provisions of the contract, in this case, could invoke the general explaining of relevant trade terms to deal with it, when they negotiating contracts. It is beneficial to other organizations It is beneficial to organizations of carrying out operational activi

42、ties, with the appearance of trade terms and international usages which explaining them, they provide an objective basis,and favorable conditions for organizations about dealing with the issues exist in the practice and carrying out operational activities. 3.2 International Trade Usages 3.2.1 Where

43、Is International Trade Usages from? In international trade business practice, because of each national legal systems, trade practices are different, so there are differences in understanding and operating each trade term that easily lead to trade disputes. 3.2.2 Understanding Incoterms Why Incoterms

44、? Incoterms are international rules that are accepted by governments, legal authorities and practitioners worldwide for the interpretation of the most commonly used terms in international trade. They either reduce or remove altogether uncertainties arising from differing interpretations of such term

45、s in different countries. What do they cover? The scope of Incoterms is limited to matters relating to the rights and obligations of the parties to the contract of sale with respect to the delivery of goods sold, but excluding “intangibles” like computer software.,What do they not deal with? Althoug

46、h the Incoterms are widely used and exceedingly handy, they are not meant for every type of contract. Specifically, the terms used in a contract state exactly when the shipper unloads and relinquishes obligation, and when the buyer takes over for carriage and insurance. 3.2.3 WarsawOxford Rules 1932

47、 In 1928, the International Law Association held a meeting in Warsaw, and worked out the Uniform Rules for CIF Sales Contracts, which was called Warsaw Rules 1928, and renamed WarsawOxford Rules 1932 at the Oxford Convention and includes 21clauses. It is mainly use to indicate the nature and charact

48、eristic of the CIF contract and also to stipulate the responsibilities of the two parties under CIF terms. 3.2.4 Revised American Foreign Trade Definitions 1941 In 1919, nine American commercial groups drew up the US Export Quotations and Abbreviations in 1919, then revised in 1941 and renamed Revis

49、ed American Foreign Trade Definitions 1941. It was adopted by the American Commerce, the National Importers Association and the American Foreign Trade Association in the same year.,3.2.5 International Rules for the Interpretation of Trade Terms The purpose of Incoterms is to provide a set of interna

50、tional rules for the interpretation of most commonly used trade terms in foreign trade. Thus the uncertainties of different interpretations of such terms in different countries can be avoided or at least reduced to a considerable degree. 3.3 A Guide to Incoterms 2000 3.3.1 Explanation of Terms in In

51、coterms 2000 Incoterms 2000 aim at providing such a set of standardized terms which mean exactly the same to both parties to a contract and will be interpreted in exactly the same way by courts in every country. For the purpose of easier reading and understanding, a brief explanation will be given b

52、ased on the below four groups respectively. What are the 13 terms?,3.3.2 Explanation of Group E Under the “E” term (EXW), the seller only makes the goods available to the buyer at the sellers own premises. It is the only one of that category. EXW EX Works (named place) EXW means that the seller fulf

53、ills his obligation to deliver when he has made the goods available to the buyer at his premises or another named place (i. e. , works, factory, warehouse, etc. ) not cleared for export and not loaded on any collecting vehicle. Title and risk pass to the buyer including payment of all transportation

54、 and insurance costs from the sellers door. 3.3.3 Explanation of Group F Under the “F” terms (FCA, FAS and FOB), the seller is called upon to deliver the goods to a carrier appointed by the buyer. FCA Free Carrier (named place) Title and risk pass to the buyer including transportation and insurance

55、costs when the seller delivers goods cleared for export to the carder nominated by the buyer at the named place. It should be noted that the chosen place of delivery has an impact on the obligations of loading and unloading the goods at that place. If delivery occurs at the sellers premises, the sel

56、ler is responsible for loading. If delivery is at any other place, the seller is not responsible for unloading. This term may be used for any mode of transport.,FAS Free Alongside Ship(named port of shipment) Title and risk pass to the buyer including payment of all transportation and insurance cost

57、 when the goods are placed alongside the vessel at the named port of shipment by the seller. The export clearance obligation rests with the seller. This is a reversal from previous Incoterms versions which required the buyer to arrange for export clearance. However, if the parties wish the buyer to

58、clear the goods for export, this should be made clear by adding explicit wording to this effect in the contract of sale. FOB Free on Board(named port of shipment) Title and risk pass to buyer including payment of all transportation and insurance cost when the goods pass the ships rail at the named p

59、ort of shipment. This means that the buyer has to bear all costs and risks of loss or damage to the goods from that point. The FOB term requires the seller to clear the goods for export. Used only for sea or inland waterway transportation. The obligations of the seller under the FOB contract may be summarized as follows: The seller is required to: (1) Supply conforming goods, packed appropriately or in accordance with the contract, and any documents confirming conformity which have been agreed and supply a commercial invoice or its electronic e