报关单填制练习题

1、单选题 第一题 (2012试题-1)0单选题 第2题 (2012试题-2)单选题 第3题 (2011试题-1)资料1上海某公司（31XX34XXXX）自境外购进乙氧氟草醚（监管条件：AS：法定计量单位：千克）。货物运抵后委托宁波某报关公司向进境地海关办理进口申报手续。农药进口登记管理放行通知单编号：JK2011003127中国-东盟自贸区优惠贸易协定代码：02中国-东盟自贸区原产地证书编号：001590/MDN/2011资料3 ATTACHMENT OF B/L NO.KMTCBLW0037298"NOTATION ON BOARD"SHIPMENT FROM JAKART

2、A-PORT INDONESIA TO SINGAPORE BY SINAR BLAK V.247 ON 06 JUNE 2011.FROM SINGAPORE TO NINGBO SEAPORT BY CAPE NEMO V.1107N ON 11 JUNE 2011.ETA NINGBO SEAPORT ON JUNE 2011.MEDAN,JUNE 06,2011AKHYARPT.SAMUDERA INDONESIA,TBKAS AGENT FOR THE CARRIERKOREA MARINE TRANSPORT CO.,LTD.资料2ShipperPT.DOW AGROSCIENCE

3、S INDONESIAWISMA GKBI LT.20JL.JENDRAL SUDIRMAN NL28 JAKARTAJL.SISINGAMANGARAJA KM 9.5 MEDANBOOK No.ID00127053B/L No.KMTCBLW0037298 KMTC LINE KOREA MARINE TRANSPORT CO.,LTD. Port-to-Port or Combined Transport BILL OF LADINGConsignee(Non-Negotiable unless consigned to order)TO THE ORDER OF DOW CHEMICA

4、L(SHANGHAI)CO.LTD.Notily PartyDOW CHEMICAL(CHINA)INVESTMENT COMPANY LIMITED SHANGHAI BRANCH TEL:（8621)3851 XXXXForwarding Agent-ReferencesPre-Carriage By(Combined or Through Transport Only) SINAR BIAK V.247Place of Receipt(Combined Transport Only)Vessel/Voy.No. CAPE NEMO /1107NPlace of Delivery (Com

5、bined Transport Only)Port of Loading JAKARTA PORT-INDONESIAPort of DischargeNINGBO SEAPORTFinal Destination(For the erchant's Reference) NINGBO SEAPORT PARTICULARS DECLARED BY SHIPPER BUT NOT ACKNOWLEDGED BY THE CARRIERContainer No./Seal No. Marks & Nos.Number & Kind Of PackagesDescripti

6、on of GoodsGross Weight (KGS)Measurement(CBM)CAXU6524919/KMKC015125AGENT AT DESTINATION:CHINA MARINE SHIPPING AGENCYNINGBO COMPANY1/F,69 JIEFANGSOUTH ROADNINGBO CHINA86-574-8732XXXX86-574-8731XXXXSHIPPING MARKS & NUMBERS:PO:040/07/40008135GMID:213282"SHIPPER'S LOAD,COUNT & SEAL"

7、;"SAID TO CONTAIN"1×20'GP33 PALLETS 33 DRUMS33,00 DRUMS=6,864.00 LITRESGOAL 2XLHERBICIDE55 GL IRON DRUMRH50495/GMID 213282NET WEIGHT:7,316.10 KGS8,025.60Total No. Containers SAY:ONE(1)CONTAINER ONLYOr Packages(In Words):Forwarding Agent ReferencesDate Laden on BoardPlace and Date

8、of B(S)/L lssue JUN,06,2011Freight and Charges FREIGHT PREPAID AS ARRANGEDNo.of Original B/L lssuedTHREE(3)STAMP AND SIGNATURE OF THE CARRIER OR ITS AGENT _资料4PT.Dow AgroSciences IndonesiaKM.9,5 Jalan SisingamangarajaMedan 20148,IndonesiaPhone.62-61 7867060 Fax.62-61 7864202COMMERCIAL INVOICEINVOCE

9、NO.07035310CUSTOMER REFERENCE NUMBER 040/07/40008135PageIF YOU HAVE ANY QUESTIONSREGARDING THIS INVOICE, PLEASE CALL 62-61-7867060 AND ASK FOR ZULKHARIANTO /IMELDA SITORUSDELIVERY TERMSCIF NINGBO SEAPORTINVOICE DATE30-May-11PAYMENT TERMSCR-60 DAYS AFTERDUE DATE29-Jul-11INVOICE TO：DOW CHEMICAL（SHANGH

10、AI）COMPANY LIMITEDD BLOCK，1/F 185 TAI GU RD 200031 SHANGHAICONSIGNEE：TO THE ORDER OF DOW CHEMICAL(SHANGHAI)CO.,LTD.NOTIFY:DOW CHEMICAL (CHINA) INVESTMENT COMPANYLIMITED SHANGHAI BRANCHTEL:(8621)3851 XXXX FAX:(8621)5895 XXXXDESCRIPTIONQUANTITYUNIT PRICEEXTENDED AMOUNTPACKS INVOICEDPER LITREUSDGOAL 2X

11、LHERBICIDE55 GL DRUMRH50495/GMID 213282Shipping Marks & Numbers:PO:040/07/40008135GMID:21328233.0 6,864.00Drums55gl(208l)Litres 12.18 TOTAL FOB VALUE:FREIGHT(FCL 20') 1 INSURANCE 83,603.52 83,603.52 709.02 46.37TOTAL INVOICE: US DOLLAR 84,358.91PORT OF ENTRY:NINGBO SEAPORTPORT OF EXIT:JAKART

12、A PORT-INDONESIADESTINATION:NINGBO SEAPORTAUTHORIZED SIGNER资料5PACKING & WEIGHT LISTNO.573/EXP/V/11ITEMNO.DESCRIPTIONOF GOODSNUMBER OFPACKGESTYPE OFPACKAGESVOLUMEWEIGHTGROSSTARENETT1.GOAL 2XLHERBICIDE55 GL DRUMRH50495/GMID21328233.00 Drums 208L/DRUM TOTAL:6,864Litres6,864.00Litres8,025.60Kgs8,025

13、.60Kgs709.50kgs709.50Kgs7,316.10Kgs7,316.10 KgsShipping Marks & MumbersPO:040/07/40008135GMID:213282DATE : MAY 30,2011ORDER NO : 07/07035310CUST.REE : 040/07/40008135 AUTHORIZED SIGNATURE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：进口口岸备案号出口日期申报日期经营单位运输方式运输工具名称提运单号收货单位贸易方式征免性质征税比例许可证号启运国（地区）装货港境内目的地批准文号成交方式运费保费杂

14、费合同协议号件数包装种类毛重（公斤）净重（公斤）集装箱号随付单据用途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 原产国（地区） 单价 总价 币制 征免单选题 第4题 (2011试题-2) 资料1厦门太德进出口有限公司（3502160069，C类管理企业）已向海关办理了加工贸易电子化手册，手册项下外销成品所需棉坯布（加工贸易限制类商品，法定计量单位：米/千克）采购进口后由厦门太福布业有限公司（3502930256, B类管理企业）负责加工。资料2ShipperTAFFETA(HONG KONG)CO.,LTDB/L NO. OOLU3018584ORIENT OVERSEAS

15、CONTAINER LINE LIMITEDBILL OF LADINGConsigneeTO THE ORDER OF XIAMEN TIDE XXXX CO.,LTD.Notify PartyXIAMEN TIDE LMP&EXP CO.,LTD.TEL:86592-XXXXXX FAX:86592-XXXXXXX ATTN:XXXXAlso Notity Party-Routing & InstructionsPre-carriage ByPlace of Receipt TAIPEIForwarding Agent ReferencesFMC No.Vessel/Voy

16、age/Flag OOCL AMBITION 224WPort of Loading KEELUNGPort of DischargeHONG KONGPlace of Delivery XIAMENType of Movement LCL/FCLPARTICULARS DECLARED BY SHIPPER BUT NOT ACKNOWLEDGED BY THE CARRIERMarks & Nos.Number & Kind Of PackagesDescription of GoodsGross Weight(KGS)Measurement (CBM)D_u_XIAMEN

17、C/NO. 1-113MADE IN TAIWAND_U_XIAMENC/NO. 1-4 D_U_XIAMENC/NO.1-5MADE IN TAWAN 122 CAMBRAYON PACKAGES 122 PAKGS=9 CTNS+113 ROLLSCONTAINER NO. SEAL NO SIZE TARE MOVEMENT PKGOOLU1058318 OOLP1411805 20GP 2230KGS /LCL/FCL 122 PACKAGESTOTAL NO. OF CONTAINERS/PACKAGES RECEIVED & ACKNOWLEDGEDBY CARRIER F

18、OR THE PURPOSE OF CALCULATIOM OF PACKAGELIMITATION(IF APPLICABLE):122 PACKAGE(S)SHIPMENT FROM HONG KONG TO XIAMEN BY OOCL ENERGY V.014N ON 12 JUNE 2011. 2200.005.750Total No. Containers Or Packages(In Words)： 122 PACKAGESForwarding Agent ReferencesDate Laden on Board 05 JUN 2011Place and Date of B(S

19、)/L lssue 05 JUN 2011Freight and Charges FREIGHT PREPAID AS ARRANGEDNo.of Original B/L lssued THREE(3)STAMP AND SIGNATURE OF THE CARRIER OR ITS AGENT OOCL(TAIWAN)CO.,LTD. _资料3 INVOICE & PACKING LISTINVOICE NO: FME-116180 DATE: JUN.01,2011MESSRS: XIAMEN TIDE IMP&EXP CO.,LTD.Shipped per: "

20、;OOCL AMBITION" V-224W Sailing on or about: JUN.05,2011From: KEELUNG TAIWAN to XIAMEN,CHINAFOR EXPORT TO ABROAD OR HONG KONGMarksDescriptionQuantityUnit PriceAmountD_U_ CAMBRAYON CLOTH/66" 15212.87 MTR 0.62 USDXIAMEN 16637.00 YDSC/NO. _MADE IN TAIWAN CFR XIAMEN: 10314.94 LESS PREPAYMENT 30

21、%:3094.48 TOTAL TO BE INVOICED:7220.46Total:122 P'KGS Gross Wt.:2200.0 KGS Net Wt.: 2097.0 KGS* Details as per attached sheet * TAFFETA (HONG KONG) CO.,LTD. _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：进口口岸备案号出口日期申报日期经营单位运输方式运输工具名称提运单号收货单位贸易方式征免性质征税比例许可证号启运国（地区）装货港境内目的地批准文号成交方式运费保费杂费合同协议号件数包装种类毛重（公斤）净重（公斤）集装箱号随

22、付单据用途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 原产国（地区） 单价 总价 币制 征免单选题 第5题 (2010试题-1)(一)江门市鸿兴经贸进出口公司(4407960183)代理鹤山市广利达进口贸易发展有限公司(4407966208)进口带鱼一批，货物进口后，经营单位按中国-东盟合作框架协议项下可享受协定税率货物填制报关单向海关进行申报，并提供原产地证书等有关监管证件。带鱼法定计量单位为千克，监管条件为A/B，申报要素为1.品名，2.制作保存方法3.个体重量(如1000-2000克/条(块)等)BILL OF LADINGShipper (name and addre

23、ss)Maersk HONG KONG LTD O/B MCCMTL WAREHOUSE BLDGBERTH NOE,KWAI CHUNGNT HK  Booking No.Bill of lading no.NYC1012145Export ReferencesConsigneeTO THE ORDER OF THE HOLDER OF THE ORGINAL,NO.551099544ISSUED BY MAERSK SEAL AND LINE Notify PartyROOM xxx,NO.xx KONGKOU 2 ROAD,JIANGMEN GUANGDONGTEL:

24、02082281xxx    fax:020-82281xxxAlso notify party-routing &instructiongs Pre-carriage byPlace of receipt by pre-carrierOcean Vessel        Voy.NO.JIANGONG598   V.520101225110 Port of loadingHongkong Port of dischargeHUANGP

25、UFinal destination（if goods be transshipped at port of discharge）huangpuNumber of OriginalB/LONE(1)MARKS & Nos.Container/seal NONo.of Container or packagesDescription of GoodsGross WeightMeasurementN/MMWCU5336689ML-ID08404822720GARTON(S)1×40 HRF CONTAINER(S)SHIPPER2720 MASTER CARTONS OF FRO

26、ZEN FISH TEMP(F):-4TEMP(C):-20.0T/S F JAKARTA TO HUANCPU BIAHKGFREIGHT PREPAID27200 KGS60,00CBMTotal Number of containers and/or packages (in words)              SAY ONE(1×40S HRF )CONTAINER(S) onlyDeclared Cargo Value US $Service

27、 Contract No.Commodity CodeFreight Revenue TonsrateperamoutprepaidcoolestFreight&carriages      Date laden board:11 may 2010     NANYANG INTERNATIONAL SHIPPING LIMITEDDATE OF ISSUE 11 MAY 2010        PLACE OF IS

28、SUE HONGKONG 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：进口口岸备案号出口日期申报日期经营单位运输方式运输工具名称提运单号收货单位贸易方式征免性质征税比例许可证号启运国（地区）装货港境内目的地批准文号成交方式运费保费杂费合同协议号件数包装种类毛重（公斤）净重（公斤）集装箱号随付单据用途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 原产国（地区） 单价 总价 币制 征免单选题 第6题 (2010试题-2)晶达电子(苏州)有限公司(3205341319)从宁波富瑞电子科技有限公司(3302542327)购入液晶电视机用零件(法定计量单位：千克)一

29、批，用于加工外销液晶电视机成品。NINGBO FOURY TECH INDUSTRIES CO.,LTEPO BOX 315xxx,NO.13 TIAN SHAN LU,NINGBO EXPORT PROCESSING ZONEZHEJIANG CHAINAINVOICE &PACKING LISTINVOICE NO:FK100215 DATE:2010/04/07P.O.NO:CD100215SHIP TO : AMTRAN ELECTRONIC CO.,LTDNO.xxx KOMFENG ROAD ,SUZHOU NEW DISTRICT ,JIANGSU,GHINATEL:05

30、12-66655xxx FAX;0512-66655xxxBILL TO : AMTRAN ELECTRONIC CO.,LTDNO.xxx JINFENG ROAD,SUZHOU NEW DISTRICT,JIANGSU,CHINATEL:0512-66655XXX FAX:0512-66655XXXFROM NINGBO,ZHEJIANG TO SUZHOU,JIANGSUShipped per: TRUCK SAILING ON OR ABOUT:_DESCRIPTION QTY G.W. N.W. UNIT PRICE AMOUT 464pcs 1002.2kgs 920.25kgs

31、usd47.75 USD22156.00 462PCS 2144KGS 1982.67KGS USD52.72 USD24356.64TOTAL 926PCS 3149.5KGS 2903.17KGS USD46512.64SAY GORTY SIX THOUSAND FIVE HUNDRED AND TWELVE DOLLARS AND SIXTY FOUR CENTS ONLY.TOTAL PACKED IN: 22PALLETSBgyedu.CoMNINGBO FOURY TECH INDUSTRIES CO.,LTD_Authorize signature中华人民共和国海关加工贸易保税

32、货物/出口加工区货物深加工结转申请表2010-4-8转出地申报转入地申报转出企业宁波富瑞电子科技有限公司主管海关甬加工区（3111）转出地浙江宁波出口加工区转入企业晶达电子（苏州）有限公司主管海关苏州海关（2303）目的地苏州高新技术产业开发区转出企业内部编号RA-100201-002转出批准证编号人工审批转入企业内部编号FJ100223转入批准证编号人工审批转出企业法人联系电话转出申报企业宁波富瑞电子科技有限公司转出企业法人联系电话转入申报企业晶达电子（苏州）有限公司申报日期2010-2-23审批日期申报日期2010-2-23审批日期申报表类型出口加工区货物深加工结转企业合同号RZ-1002

33、01-002送货距离（公里）预计运输耗时（天）结转进口货物情况序号商品项号 商品编码商品名称规格型号计量单位数量法定单位法定数量转出序号转入手册8529908100前框/液晶电视机用液晶电视机用个2000千克3966.601E2303600019128529908100 8529908100后壳/液晶电视机用液晶电视机用个2000千克85832E23036000191结转出口货物情况序号商品项号商品编码商品名称规格型号计量单位数量法定单位法定数量转出手册号11366852990810040液晶电视机用前框个2000千克3966.60E31117000142213678

34、52990810040液晶电视机用后壳个2000千克8583.E31117000142保税货物/出口加工区货物深加工结转收发货单Z20100408电子口岸统一编号：0000000000678669 发货企业内部编号：FJ100409发货企业名称宁波富瑞电子科技有限公司收获企业名称晶达电子苏州有限公司发货时间收货时间运输工具类别运输工具编号销合同号或订单号条形码/验证购码2010-4-82010-4-8*实际收货情况序号申请表序号料号发货序号项号商品编码商品名称规格型号交易数量申报发货申报单位收货人签章转出手册号111698529908100前框 液晶电视机用液晶电视机用464个464E2303

35、6000191222658529908100后壳 液晶电视机用液晶电视机用462个462E23036000191标志显示区海关签注实际发货情况序号申请表序号项号料号商品编码商品名称规格型号交易数量申报发货申报发货数量发货人签章转出手册号1113668529908100前框 液晶电视机用464个464H311170001422213678529908100后壳 液晶电视机用462个462H31117000142标志显示区海关签注根据以上资料，完成该批零件进口报关单的填制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：进口口岸备案号出口日期申报日期经营单位运输方式运输工具名称提运单号收货单

36、位贸易方式征免性质征税比例许可证号启运国（地区）装货港境内目的地批准文号成交方式运费保费杂费合同协议号件数包装种类毛重（公斤）净重（公斤）集装箱号随付单据用途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 原产国（地区） 单价 总价 币制 征免税费征收情况兹声明以上申报无讹并承担法律责任录入员 录入单位报关员 申报单位（签章）单位地址邮编 电话 填制日期海关审单批注及放行日期（签章）审单 审价征税 统计查验 放行单选题 第7题 苏州苏迈进出口公司（3112935072）从香港购进一批钢铆钉（HS CODE:73182300，计量单位：千克）。该商品列进料对口合同手册第4项。经营单

37、位于2003年3月21日自行向沪机海关（上海机场海关）申报进口。该批货物的国外运费为3000美元，保险费为100美元。报关单填制12ORIENTAL PACIFIC LIMITEDRm. 1605, Ho Lik Centre, 66A Sha Tsui Road Tsuen Wan, N.T., Hong KongTel: (825)2402-2121 Fax: (825)2491-8532INVOICEFor Account of： No.: OPL0211SUZHOU SUMIEC IMP. & EXP. CORPORATION Date: MAR. 19, 20035/F ZH

38、UHUI COMMERCIAL BLDG, 180 ZHUHUI RD. Contract No.:03HK0311201SUZHOU,CHINA _To Supply: HUCK FASTENING PRODUCTS STEEL 5/8” DIAMETER GRIP: 0.75”-1.00”CASE NO. CODE NO. QTY. UNIT PRICE AMOUNT CPT SHANGHAI 1 BOM-R20-12GA 3,240PCS USD2.98 USD9,655.20 2 BOM-420-12GA 3,240PCS USD2.98 USD9,655.20_TOTAL: 6480

39、PCS USD19,310.40SHIPMENT: FROM CHICAGO USA TO SHANGHAI CHINA BY AIRFREIGHTPAYMENT: BY TELEGRAPHIC TRANSFERCOUNTRY OF ORIGIN: USASHIPPING MARKS: SUMIEC/SHANGHAI/C/NO.1-2ORIENTAL PACIFIC LIMITEDGEORGE PETERSON E. & O. E.报关单填制13 ORIENTAL PACIFIC LIMITEDRm. 1605, Ho Lik Centre, 66A Sha Tsui Road Tsu

40、en Wan, N.T., Hong Kong PACKING LISTFor Account of： No.: OPL0211SUZHOU SUMIEC IMP. & EXP. CORPORATION Date: MAR. 19, 20035/F ZHUHUI COMMERCIAL BLDG, 180 ZHUHUI RD. Contract No.: 03HK0311201SUZHOU,CHINA _ To Supply: HUCK FASTENING PRODUCTSCASE NO. CODE NO. QTY. DIMENSIONS N. WT G. WT. 1 BOM-R20-1

41、2GA 3,240PCS 0.467CBM 530KGS 550KGS 2 BOM-420-12GA 3,240PCS 0.467CBM 530KGS 550KGS_TOTAL: 6480PCS 0.934CMB 1060KGS 1100KGSPORT OF LOADING: CHICAGO, USAORIENTAL PACIFIC LIMITEDGEORGE PETERSON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：进口口岸沪机海关备案号XXX进口日期申报日期2003-3-21经营单位苏迈进出口公司（3112935072）运输方式航空运输运输工具名称提运单号收货单位苏迈进出口公

42、司（3112935072）贸易方式来料加工征免性质来料加工征税比例许可证号启运国（地区）美国装货港芝加哥境内目的地上海批准文号成交方式CPT运费502/3000/3保费502/100/3杂费合同协议号03HK0311201件数2包装种类木箱（CASE）毛重（公斤）1100净重（公斤）1060集装箱号随付单据B用途05标记唛码及备注SUMIECSHANGHAIC/NO.1-2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 总价 币制 征免1 73182300 钢铆钉 美国 美元 照章 BOM-R20-12GA 3,240PCS 2.98 9,655.20 BOM-420-12GA 3,240PCS 2.98 9,655.20税费征收情况兹声明以上申报无讹并承担法律责任录入员 录入单位报关员 申报单位（签章）单位地址邮编 电话 填制日期海关审单批注及放行日期（签章）审单 审价征税 统计查验 放行单选题 第8题 舟山海洋渔业公司（3309913303）自行从孟加拉国进口一批（HS CODE:03033300，计量单位：千克