报关英语培训课程(英文版)bjwd.pptx

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1、通关实务第四章第四章 报关英语报关英语【学习目的】【学习目的】本章精选了几篇与海关组织和报关业务本章精选了几篇与海关组织和报关业务有关的文章，收集了许多报关常用英语，以期在熟练有关的文章，收集了许多报关常用英语，以期在熟练掌握业务术语的基础上，能快速阅读相关文章。掌握业务术语的基础上，能快速阅读相关文章。【技能要求】【技能要求】熟悉海关知识，掌握进出口报关所需英熟悉海关知识，掌握进出口报关所需英语，能够熟练地阅读并运用。语，能够熟练地阅读并运用。通关实务本章脉络本章脉络 WCO-The global centre of Customs expertise China Customs and W

2、COCustoms Declaration Procedures of the Importing Materials in Processing TradeChina Reforms customs declaration system 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通关实务Customs Declaration Procedures of the Importing Materials in Processing Trade(For Joint Venture,Cooperative&Wholly Foreign-owned Enter

3、prises)China does highly encourage joint venture,cooperative&wholly foreign owned enterprises to engage in the domestic 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 fo

4、reign exchange and introducing the technique of foreign-owned enterprises.Processing Trade features in processing 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 f

5、ollows:通关实务本资料来源通关实务本资料来源通关实务A.Examination and approval of processing trade contractIn the event of applying for the contract,the foreign-invested enterprises are requested by the supervising Foreign Economic and Trade department to furnish the documents as listed hereinafter:a.Approval Certificate

6、of foreign-invested enterprise;b.Business License of foreign-invested enterprise;c.Capital verification report of foreign-invested enterprise;d.Capability and performance of processing and producing.Documents and materials necessarily submitted on applying for contact each time:a.Approval Certificat

7、e of business(contract)dealing in processing trade;b.Form of Exporting Products;c.Form of Importing Materials;d.Form of MaterialsSpoilage.通关实务B.Recording of Processing Trade ContractTo go through the registration and recording formalities of processing trade contracts with the local customs upon pre

8、senting the processing trade contract approved by the supervising Foreign Economic and Trade Department.The 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 ba

9、nk guarantee deposit account in accordance with the amount of materials in the contract record.Thus,foreign-invested enterprise goes to the designated bank to open the bank guarantee deposit account.通关实务C.Opening Deposit AccountOn presenting the Liaison List for Opening Bank Guarantee Deposit Accoun

10、t issued by the Customs,foreign-invested enterprise turns to the local designated bank by the supervising 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 guarant

11、ee deposit account in accordance with the materials volume set in the contract record,issues Notification form of bank guarantee deposit contact and deliver all the materials and documents to the foreign invested enterprise.通关实务D.Issuing the Registration Brochure Having been presented the Notificati

12、on Form for Opening Bank Guarantee Deposit Account Registration and examined all the documents involved 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-in

13、vested enterprise and indicates whether the tax is set totally-exempted or levied rate-accordingly in this Registration Brochure.通关实务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

14、customs makes corresponding number and date according to the customs declaration of the import and export 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 th

15、e Customs,such preparing documents should also be checked:Purchasing Contract,Certificate of Origin,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 inspect

16、ing process.b)Declaration person should be in charge of goods lifting,opening,and recovering after being inspected.通关实务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 ser

17、ial number;Search for the applied tax regulation and rate of such item;Make the confirmation 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

18、 and B/L.b)Drawing the Customs Discharging Formc)Taking back the original commercial invoice,B/L,other relevant certificates.d)Picking up the goods in the customs supervising warehouse on presenting Discharging Form.通关实务 F.The Customs Supervision during the Processing Period after the Materials bein

19、g discharged1.Supervising regulations on the importing equipment and commodities enjoying 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 s

20、upervising period.b)Enterprise can apply with the supervising customs for 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 processi

21、ng:a)Enterprise should export the goods in accordance with the export contract;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

22、 materials and processed finished-products and hand them in regularly for the inspection by the supervising customs.通关实务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 合作和独资企业feature vt.是.的特色vi.起重要作用Business Licen

23、se 营业执照capital verification report 验资报告spoilage n.损坏bank guarantee deposit account 银行保证金台账Liaison List（银行保证金台账开设）联系单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ass

24、essment n.(为征税对财产所作的)估价,被估定的金额supervision n.监督,管理mortgage n.抵押v.抵押envoy n.外交使节,特使通关实务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 Re

25、gistration Brochure?5.What are the basic documents and preparing 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 cal

26、culate the duty-paying value?通关实务外贸单词、词组外贸单词、词组保税仓库 bonded warehouse贸易顺差 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)价格术语trade term(price term)运费freight关税customs duty净价 net price 折扣

27、discount,allowance 批发价 wholesale price 零售价 retail price 进口许口证import licence现货价格spot price 现行价格（时价）current price,prevailing price出口许口证export licence 通关实务离岸价（船上交货价）FOB（free on board）成本加运费价（离岸加运费价）C&F/CNF（cost and freight）到岸价（成本加运费、保险费价）CIF（cost,insurance and freight）原样 original sample复样 duplicate samp

28、le 对等样品 countersample 参考样品 reference sample 封样 sealed sample 代表性样品 representative sample 交货delivery 托运人（一般指出口商）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通关实务海关英语常用词汇海关英语常用词汇报关单 declaration form -Three stepsdecla

29、ration,examination of goods and release of goods,are taken by the Customs to exercise control over general import and export goods.海关对进出境货物的监管一般经过申报、查验和放行三个环节。发票 invoice 装箱单packing list 装货单shipping order信用证letter of credit（L/C）保险单insurance policy销售确认书 sales confirmation 合同contract 商检证commodity inspe

30、ction 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通关实务空运货物 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 outwa

31、rd goods and articles)-luggage 行李物品 -postal items 邮递物品发货人consignor 收货人consignee 托运人shipper 承运人carrier 通关实务英汉对照常用缩写语英汉对照常用缩写语CIF(cost,insurance and freight)到岸价格C&F(cost and freight)成本加运费CFR(cost and freight)成本加运费FOB(free on board)离岸价LC NO:信用证编号Inv.发票Invoice No.:发票编号Contract No.;合同编号BL No.:提单号CNTR No柜

32、号SC NO.:销售合同号码Purchase Order No.Certificate No.证书编号Art.No.:货号 case No.:箱号SO No.(shipping order):装货单号Voy.NO:航次Seal No.封号Reference No.证书编号通关实务Customs Nos.#海关编号Marks&Nos.:唛头和编号Container No.集装箱号CTNS=Cartons箱MAWB(Master Air Waybill)航空总运单HAWB(House Air Waybill)分运单place of REIPT收货地ss:(steam ship)船名Ex.Rate汇率MW(measurementweight)体积或重量H.S Code商品编码Your Ref.(Reference Number)贵公司编号TT（telegraphic transfer）电汇 MT(mail transfer)信汇DD(demand draft)票汇DP(documents against payments)付款交单 DA(documents against acceptance)承兑交单LC(letter of credit)信用证