广东海洋大学寸金学院外语系2012级英语报关实务期末考前总复习(Class)

1、广东海洋大学寸金学院外语系2011级英语报关实务00010272013-2014学年第二学期期末考前总复习Bills of Lading （Week 1）Bill of lading is the main shipping document in international trade.The 3 functions of bill of lading （提单的三大功能）1. A receipt of Goods loaded on board a ship(船上收到货物的收据)2. An evidence of contract of carriage（运输合同的证明）3. A docum

2、ent of title （物权凭证）Bill of Lading is mainly divided into “To Order” Bill of lading(指示提单) or Straight Bill of lading（记名提单）。 目前，国际上主要使用的提单是指示提单，记名提单比较少。清洁已装船提单是发货人用于凭提单办理银行结汇，不清洁及货物没有装船的提单，银行不受理。Bills of Lading have a set of three original copies. And one copy being accomplished, others to be void. 提单

3、通常一式三份正本，一份办理了提货，其余的即失效。International Trade Terms (week 2)INCOTERMS 2000 or INCOTERMS 2010 is the international convention issued by ICC（国际商会）, giving definition of international trade terms.INCOTERMS的中文名称：国际贸易术语解释通则国际贸易中常用的贸易术语：FOB, CIF, CFR, FCA制定贸易术语是为了确定买卖双方谁负责办理运输和购买保险，以及运输的风险的转移等。FOB= Free on

4、board 离岸价。It is the buyer to be responsible for transportation. The buyer needs to arrange ships to loading port nominated by seller and to arrange insurance for the cargo loaded on board. The seller is responsible for loading the cargo into the holds of the vessels nominated by buyer.收货人负责运输，收货人自己安

5、排运输船舶到发货人指定的码头来装货，并为自己的货物购买保险。发货人只负责把货物装到收货人租的船舶舱底。CIF=Cost, Insurance & Freight到岸价。It is the seller to be responsible for transportation. The seller needs to arrange ships and load and carry the cargo to unloading port nominated by buyer and to arrange insurance for the cargo loaded on board. T

6、he buyer is responsible for unloading the cargo at destination at the cost and risks of buyer.发货人负责运输，发货人自己负责安排运输船舶装货，并把货物送到收货人指定的卸货港（目的地）码头，并要为运输途中的货物购买保险，收货人只需要在目的地的船舶舱底收货，卸货费和风险由收货人自己承担。CFR=Cost & Freight成本加运费价（CIF的变种）。It is the seller to be responsible for transportation. The seller needs to

7、 arrange ships and load and carry the cargo to unloading port nominated by buyer. The buyer is responsible for arrangement of insurance for the cargo loaded on board and unloading the cargo at destination at the cost and risks of buyer.发货人负责运输，发货人自己负责安排运输船舶装货，并把货物送到收货人指定的卸货港（目的地）码头，收货人只需要在目的地的船舶舱底收货

8、，卸货费由收货人自己承担，但收货人需自己安排为运输途中的货物购买保险。FCA=Free Carrier ( named place) 货交承运人It is the buyer to arrange transportation and receive cargo at a loading place agreed by both parties. Seller delivers and loads cargo onto buyers conveyance and has fulfilled the obligation of cargo delivery. Insurance to be ar

9、ranged by buyer. 收货人负责运输，收货人自己安排运输工具到贸易双方指定的地点接收货物，并为运输途中的货物购买保险。发货人负责把货物装到收货人指定的运输工具上即完成交货。FCA多用于集装箱运输。FOB,CIF,CFR和FCA条款的风险转移。货物在运输途中的风险都是在货物越过船舷或装上运输工具时，转移给收货人。Risks of cargo loss or damage pass from seller to buyer when the cargo pass the ships rail at load port or is loaded onto buyers conveyanc

10、e under FCA.Free In & Free Out / Free In and Out = FIO 船方不负责装卸货，也不承担费用Liner In & Liner Out = LILO 船方负责装卸货，并承担费用，但以船舷为界Insurance (Week 5)No risks = loss insuranceIn cargo transportation, especially maritime transportation, the risks include: Natural Calamity (the act of god) (源自海洋的天灾，如风暴、海啸等)

11、Perils of the sea （人力不抗也属于natural calamity） Fortuitous accidents (人类在海洋活动中意外事故，如船舶搁浅等) General Extraneous Risks （非源自海洋的外来风险，不是人的因素Extraneous Risk 致的意外风险） Special Extraneous Risks （因人的社会或商业活动导致的外来风险）Risks may mean Loss. (有风险就意味着有损失) Actual total loss （实际全损）Total loss Loss （全损） Constructive total loss

12、 （推定全损） Partial Loss （部分损失）The 3 basic coverage of insurance in international trade贸易中主语的三种险别（coverage） FPA (Free from Particular Average) 平安险（基本险）Main coverage: WPA (With Particular Average) 水渍险 All Risks 一切险l It would be better to understand the three coverage by learning the limit of compensation

13、 of the three coverage. 想要更好地理解三个险别，最后的办法就是理解他们的理赔范围l 投保时通常是按照货物的CIF价格投保110%，即全损时，保险公司赔偿110%。Particular Average 单独海损 （单独的利益，损失单独承担） Common perils or danger (cargo, ship, crew)General Average 共同海损(的三个条件) Voluntary Sacrifice Successful Attempt* 在发生共同海损是，提单持有人如何自愿做出牺牲呢？提单背面的共同海损条款！Payment in Internatio

14、nal Trade (Week 6-7)The 3 basic methods of payment in international trade.注意: 课堂所教的三种付款方式与课本不同，请复习老师课件上的内容。 Payment in advance (预付货款) Remittance （汇款） Payment after cargo arrival（货到付款） Clean collection （光票托收）3 methods collection（托收） Documentary collection （跟单托收） Documentary Credit (Letter of Credit)

15、（跟单信用证）including Stand-by Letter of Credit （备用信用证，也叫担保信用证）在托收和信用证结算中，都使用贸易汇票Trade Bill of Exchange is applied in collection and documentary credit.With the bankers form, a bill of exchange is issued by the seller (beneficiary) and paid by issuing bank or collecting bank. 贸易汇票是银行格式，是由发货人（受益人）签发，经议付行/

16、托收行背书，由开证行/代收行支付的银行文件。信用证或跟单托收所需要审核的单证主语是：l Commercial Invoice in triplicate, issued by Sellerl Complete set (3/3) of "Clean on Board" Ocean Bill of Lading duly endorsed.l Packing List in triplicatel One set of Original "Certificate of Weight“ or One set of Original “Certificate of Qu

17、antity”l One set of Original "Certificate of Analysis/Quality” l One set of Original "Certificate of Origin“l Insurance Policy duly endorsed.l Bill of Exchange in two original (银行汇票)Customs supervision and control (Week 8)China Customs main tasks=(1)Exercise supervision and control on good

18、s, means of transport, passenger luggage & postal articles.(2)Collect Customs duties, taxes & fees.(3)Prevent and counter smuggling.(4)Compile Customs statistics and deal with other Customs matters. *海关只管货物和运输工具，不管人Exportation（出口货物）l Without release of Customs, NO cargo to be loaded and expo

19、rted.Importation （进口货物）l Max 14 days allowed for the goods to be declared to the Customs.l Exceeding 14 days, penalty to be fined.l Exceeding 90 days without Customs declaration, the imported cargo to be confiscated by the Customs.Bonded Warehousing (Week 10)Bonded Warehousing is a Customs arrangeme

20、nt to allow cargo imported temporarily without paying duties or taxes.On Materials/components for manufacturing an export products = taking TWO forms:1. Manufacture or assemble in bond for export, *with certain prescribed procedures and control (常用于来料加工等，生产流程相同,便于流程监控)2. Temporary & Conditional

21、duty exemption on material/components specifically imported for production/assembling to be exported. *without certain prescribed procedures and control (临时性保税进口，没有相应的监控流程) Trade in bond (保税贸易)Bonded Warehousing / area （主意这两者的区别） Manufacture in bond（保税加工生产，产品再出口）Customs Control over Manufacture in B

22、ond for Export Customs exercises 100% supervision and control over manufacture in bond, by means of =110% margin (Customs bond 关税保证金) deposit into theCustoms Margin Account.Manual of Verification or Check-List to apply to control cargo inward and outward on exactly the same quantity or weight.ATA Ca

23、rnet (临时进口货物单证册)The term ATA Carnet comes from the combination of initial letters of Admission Temporaire in French and Temporary Admission in English.Validity of ATA Carnet is 1 year.The Carnet is an arrangement based on ATA Convention. 单证册是依照ATA公约的特殊通关便利安排。The organization who issues ATA Carnet is

24、 an authority or body authorized by government and issues the Carnet as a guarantor, against application and monetary warrant from applicants.It is applied for the goods NOT for the purpose of(单证册不适合以下项目的货物或物品)l Trading l Manufacture/making/assembling in bondl Leasing or charteringAnd l Putrescible goods (易腐烂物品)l Consumable goods (消耗品)Customs Duty (Week 11)China is an export-oriented economy, therefore, the Customs normally do not levy export duties on exports. And the duties will be refunded even if levied.中国是出口主导型经济，因此，海关一般不对出口货物征收。即使征收了关税，也会按比例退还给企业。Tari