报关单填制及改错

1、报关单填制及改错练习题一、填制进口货物报关单题根据所提供的原始单据，按照报关单填制规范的要求，填制报关单相应的栏目资料1： 辽宁海韵工程有限公司（2101243xxx）在投资总额内进口工程用设备（法定计量单位：台）。在设备进口前，向主管海关办理了进出口货物征免税证明（z53054a50045海关签注的征免性质为“鼓励项目”）。货物委托大连机械设备进出口公司（210291xxxx）与外商签约并代理进口，货物到港后由大连海通货运有限公司（2102980111）代理进口报关。全程运保费港币20000元。入境货物通关单号：44210010303330资料2：commercial invoiceship

2、per/exportertian hong, ltd.kai cheung roadkowloon bay, hong kongno.& date of invoiceinv-sw-001 dated may 24,2008consigneedalian mechinery and equipment corp.xx road, dalian, p.r.chinano.& date of l/cl/c issuing banknilnotify partyaccounteeremarks:country of origin:the federal republic of ger

3、manyorder no.:2008-lggz-040terms:fob hamburg port at sightport of loadinghamburg portgemanyport of dischargedalian portchinavessel v.062ssteven seasailing on or aboutmay 25,2008marks & numbersof pkgsdescription of goodsauto packerquantity2setsunit-price(hkd)200,000.00amount(hkd)400,000.00 spare

4、parts 1% includedp/o no:2008-lggz-041package no:net weight: kgsgross weight: kgssize:l(cm)×w(cm)×h(cm)item:made in germanysubtotal: 400,000.00total: 400,000.00tian hong, ltd资料3：packing listshipper/exportertian hong, ltd.kai cheung roadkowloon bay, hong kongno.& date of invoiceinv-sw-00

5、1 dated may 24,2008consigneedalian mechinery and equipment corp.xx road, dalian, p.r.chinal/c issuing bank & no.nilnotify partyaccounteeremarks:port of loadinghamburg portgemanyport of dischargedalian portchinavessel v.062ssteven seasailing on or aboutmay 25,2008marks and numbersof pkgsdescripti

6、on of goodsquantitynet-weightgross-weightmeasurementauto packer2sets1,680kgs2,590kgs total 17 w/cases 1,680kgs 2,590kgs p/o no:2008-lggz-041package no:net weight: kgsgross weight: kgssize:l(cm)×w(cm)×h(cm)item:made in germanytian hong, ltd资料4：bill of landingshippertong woo shipping co.,ltd

7、o&b, julio co., ltd.xxx road,hong kongb/l no. hk0605200008honour lane shipping ltd.bill of ladingconsigneedalian mechinery and equipment i/e corp.tel:xxxxxxxxfax:xxxxxxxxnotify partysame as consigneepre-carriage byplace of receiptvessel voy no.hua xin v.0605port of loadinghong kongport of discha

8、rgedalianplace of deliverydalian cycontainer no./seal no.marks and numbersno.ofcontainers or pkgskind of packages;description of goodsgrossweightmeasurement(cbm) auto packer 2setsp/o no:2008-lggz-040 package no: 2,590kgsnet weight: kgscross weight:kgssize:l(cm)×w(cm)×h(cm)item:made in germ

9、any stc:tkl-cycaxu 9400342/40/xxxxoriginaltotal no.of containers or packages (in words)total:one(40) hq containers onlyfreightand chargesfreight prepaidrevenue tonsrate perprepaidcollectex rateprepaid athong kongpayable atplace and date of issuehong kong 06-06-2008total prepaidno. of original b(s)/l

10、three(3)资料5：中华人民共和国海关进口货物报关单预录入编号：海关编号：进口口岸(a)备案号进口日期申报日期(b)经营单位(c)运输方式(d)运输工具名称(e)提运单号收货单位(f)贸易方式(g)征免性质征税比例许可证号(h)起运国（地区）(i)装货港(j)境内目的地批准文号(k)成交方式(l)运费(m)保费杂费合同协议号(n)件数(o)包装种类毛重（公斤）净重（公斤）(p)集装箱号(q)随附单据用途(r)标记唛码及备注p/o no:2008-lggz-041 package no:net weight: kgsgross weight: kgssize:l(cm)×w(cm)

11、×h(cm)item:made in germany项号 商品编号 商品名称、规格型号 数量及单位 原产国（地区） 单价 (s)总价 币制 (t)征免税费征收情况录入员 录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期（签章）审单 审价报关员单位地址 申报单位（签章）征税 统计邮编 电话 填制日期查验 放行11二、查找报关单填制错误下列两张报关单中各有20个已填（包括空填）栏目（标号a-t）,请指出其中5处填制错误填栏目。选对一个栏目得2分，选错或多选均不得分。三（一）资料1：北京双飞贸易有限公司（111321xxxx）持本公司c04026100123号手册进口泰国产原

12、缎（法定计量单位：米，1码=0.914米），供秦皇岛装饰品厂（210291xxxx）加工出口产品之用。该商品列手册第二项。运输工具于2007年7月16日向天津新港海关申报进口。该批货物于进口次日委托天津外运总公司向天津新港海关申报进口。资料2：中华人民共和国海关进口货物报关单预录入编号： 海关编号：(a)进口口岸天津新港海关(b)备案号c04026100123(c)进口日期2007.07.16申报日期(d)经营单位北京双飞贸易有限公司111321xxxx(e)运输方式2(f)运输工具名称da sun/026(g)提运单号66600701(h)收货单位秦皇岛装饰品厂210291xxxx(i)贸易

13、方式0615(j)征免性质503征税比例6许可证号(k)起运国（地区）thailand(l)装货港香港境内目的地31109批准文号成交方式(m)运费(n)保费502/600/3杂费合同协议号(o)件数80包装种类毛重（公斤）净重（公斤）(p)集装箱号fblu3020620/20/xxxx随附单据(q) 用途加工返销标记唛码及备注项号 商品编号 商品名称、规格型号 ®数量及单位 (s)原产国（地区） 单价 (t)总价 币制 征免0102原缎9140米10000码新加坡16600.00税费征收情况录入员录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期（签章）报关员单位地址邮

14、编审单审价申报单位（签章）电话 填制日期征税统计查验放行资料2： bill of ladingconsignorshuangfei trading(hong kong) co., ltdxxx avenue, hong kongb/l. no.66600701date of issuejul. 12, 2007consigneebeijing shuangfei trading co., ltdno. xx, xx road, beijing chinanortify partyport of loading:hong kongvessal:da sunvoyage no:026flagpor

15、t of discharge:tianjin chinaviaplace of deliverytian jin cycontainer no.seal no & markno. of containers or pkgsdiscription of goodsgross weightnet weightmeasurement 1×20van(ctns) 1,302kgs 3,900cbm shuang fei “shippers load, count & seal” sf000420 said to contain: tian jin 80 ctns of tha

16、iland origin artifical flowers supplies a/satin54 10 ctns of spare parts of processing equipment made in singapore20 fblu3020620/xxxxtotal number of containers or packages (in words): say one (1×20van) onlyladen on board the vessaldate: jul. 10., 2007by sin-ocean ferry co., ltdby 资料3：commerclal

17、 invoiceconsigneebeijing shuangfei trading co., ltdno. xx, xx road, beijing chinainvoice no.00hf-8189/12 date:jul. 06, 2007l/c no.lc8100204300date:jun. 23, 2007contract no.: hf000420nortify partyqinhuangdao craft factoryno. xx, xx road, qinhuangdao,chinab/l no.56510070port of loading:bangkokfinal de

18、stinationtian jinremarkscarriersealinkvoyage0078viahong kongterms of delivery and paymentc&f tian jin chinamark&numbers of pkgsdescription of goodsquantity/unitunit priceamountshuangfeisf 000420tianjin thailand origin artifical flowers supplies a/satin 54 10000yds usd1.66 usd16600 spare part

19、s of processing equipment made in singapore1×20fblu3020620/xxxxusd7500prepaid:usd 1000.00total:usd 23100freightcharges:usd 500.00insurancecharges:usd 600.00shuangfei trading (hongkong) co., ltd signed by （二）资料1：山东烟台安达海鲜食品有限公司（370694xxxx）持出境货物通关单及其他相关单证,于2007年5月19日向海关申报出口一批货物。货物于当日装船离境。该批货物运保费合计

20、为usd400。 资料2：中华人民共和国海关出口货物报关单预录入编号： 海关编号：出口口岸(a)备案号出口日期(b)申报日期2007.05.19经营单位运输方式®运输工具名称xiang xing/033e提运单号发货单位(d)贸易方式0110(e)征免性质101(f)结汇方式t/t许可证号(g)运抵国（地区）116(h)指运港东京(i)境内货源地山东烟台其他(j)批准文号(k)成交方式1(l)运费502/400/3保费(m)杂费502/2731.9/3合同协议号(n)件数17(o)包装种类纸箱(p)毛重（公斤）20000净重（公斤）17000(q)集装箱号situ4911595/40

21、/xxxx®随附单据b:xxxxxxxxxxxxxx生产厂家标记唛码及备注(s)项号 商品编号 商品名称、规格型号 数量及单位 最终目的国（地区） (t)单价 总价 币制 征免01日本27319全免税费征收情况录入员录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期（签章）报关员单位地址邮编审单审价申报单位（签章）电话 填制日期征税统计查验放行资料3invoiceexporter(name, address)yantai angoda seafood co., ltdxxxx, yantai, chinainvoice no.02032datemay.16, 2007co

22、ntract no.dps0108jpb/l no.to:messrsmarusen chi sui co., ltdseoul, koreadocumentary credit no.issued byvessel/aircraft etc.country of origin of goods chinafromqingdaoviabusantotokyo japanterms of deliverycip tokyo japanmarks and numbersnumber and kind of packagesdescription of goodsdried cuttlefishg.

23、w.20mttotal:quantity amount (state currency)17mt 1607.00/mt us$27319.00 less 10% discount: us$:2731.90us$:27319.00payment: by telegraphic/wire/cable transferbeneficiary: angoda seafood co., ltdbank: bank of china shandong brancha/c no.:00220208091014yantai angoda seafood co., ltd stamp of signature资

24、料4：packing listcontract no.: dps0108jp invoice no.: 02032 shipped by yantai angoda seafood co., ltd per xiang xing v.033e sailing on or about may.19, 2007 from qingdao to tokyo congsignee: marusen chi sui co., ltd tokyo, japan issued by date may.19, 2007 marksdescriptionquantitynet weightgross weightn/mdried cuttlerish17mt20mtsitu4911595(40) packed in 17pallets with 1700cartons of