报关英语培训课程(英文版)

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 WCO-The global centre of Customs expertise China Customs and WC

2、O Customs Declaration Procedures of the Importing Materials in Processing Trade China 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 b. Business Licen

3、se 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 Certificate of business (contract) dealing in pr

4、ocessing trade; b. Form of Exporting Products; c. Form of Importing Materials; d. Form of MaterialsSpoilage. 通关实务 B. Recording of Processing Trade Contract To go through the registration and recording formalities of processing trade contracts with the local customs upon presenting the processing tra

5、de 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 bank guarantee deposit acc

6、ount 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 Account On presenting the Liaison List for Opening Bank Guarantee Deposit Account issued by the C

7、ustoms, 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 guarantee deposit a

8、ccount 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 Notification Form

9、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 -investe

10、d 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 materials 1. Declaration: This is the key step of the customs declaration and some notices should be paid as follows: a) T

11、he 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 conside

12、red by the Customs, such preparing documents should also be checked: Purchasing Contract, Certificate of Origin, Business License of Company Entrusted and other relevant documents 2. Checking a) Declaration person should be on site to accompany customs personnel and provide the necessary documents d

13、uring the inspecting process. b) Declaration person should be in charge of goods lifting, opening, and recovering after being inspected. 通关实务3. Taxation a) Tax exemption: According to the Tax-exemption license of the import and export issued by the customs in charge b) Tax Levy Make sure of the item

14、s classification and its serial 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. Discharging a) The Customs personnel chopping Disc

15、harging on the Customs Declaration and B/L. b) Drawing the Customs Discharging Form c) 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 t

16、he Processing Period after the Materials being discharged 1. 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, mor

17、tgaged or used in any other way within the stipulated supervising 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 pro

18、cessed finished products which are required for the processing: 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 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 Terms importing materials 进口料件 processing