报关单填制练习习题

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。入境货物通关单编号：380000农药进口登记管理放行通知单编号：JK27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 NOTATION ON BOARDSHIPMENT FROM JAKARTA-PORT INDONESIA TO S

2、INGAPORE BY SINAR BLAK ON 06 JUNE SINGAPORE TO NINGBO SEAPORT BY CAPE NEMO ON 11 JUNE NINGBO SEAPORT ON JUNE 2011.MEDAN,JUNE 06,2011AKHYAR INDONESIA,TBKAS AGENT FOR THE CARRIERKOREA MARINE TRANSPORT CO.,LTD.资料2Shipper AGROSCIENCES INDONESIAWISMA GKBI SUDIRMAN NL28 JAKARTA KM MEDANBOOK No.ID00127053B

3、/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 CHEMICAL(SHANGHAI).Notily PartyDOW CHEMICAL(CHINA)INVESTMENT COMPANY LIMITED SHANGHAI BRANCH TEL:（8621)3851 XXXXForwa

4、rding Agent-ReferencesPre-Carriage By(Combined or Through Transport Only) SINAR BIAK Place of Receipt(Combined Transport Only)Vessel/. CAPE NEMO /1107NPlace of Delivery (Combined Transport Only)Port of Loading JAKARTA PORT-INDONESIAPort of DischargeNINGBO SEAPORTFinal Destination(For the erchants Re

5、ference) NINGBO SEAPORT PARTICULARS DECLARED BY SHIPPER BUT NOT ACKNOWLEDGED BY THE CARRIERContainer No./Seal No. Marks & Nos.Number & Kind Of PackagesDescription of GoodsGross Weight (KGS)Measurement(CBM)CAXU6524919/KMKC015125AGENT AT DESTINATION:CHINA MARINE SHIPPING AGENCYNINGBO COMPANY1/F,69 JIE

6、FANGSOUTH ROADNINGBO CHINA86-574-8732XXXX86-574-8731XXXXSHIPPING MARKS & NUMBERS:PO:040/07/GMID:213282SHIPPERS LOAD,COUNT & SEALSAID TO CONTAIN120GP33 PALLETS 33 DRUMS33,00 DRUMS=6, LITRESGOAL 2XLHERBICIDE55 GL IRON DRUMRH50495/GMID 213282NET WEIGHT:7, KGS8,Total No. Containers SAY:ONE(1)CONTAINER O

7、NLYOr Packages(In Words):Forwarding Agent ReferencesDate Laden on BoardPlace and Date of B(S)/L lssue JUN,06,2011Freight and Charges FREIGHT PREPAID AS ARRANGED Original B/L lssuedTHREE(3)STAMP AND SIGNATURE OF THE CARRIER OR ITS AGENT _资料4 AgroSciences Indonesia,5 Jalan SisingamangarajaMedan 20148,

8、Indonesia 7867060 7864202COMMERCIAL INVOICEINVOCE NO.07035310CUSTOMER REFERENCE NUMBER 040/07/PageIF 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 D

9、ATE29-Jul-11INVOICE TO：DOW CHEMICAL（SHANGHAI）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 PRICEEXTEND

10、ED AMOUNTPACKS INVOICEDPER LITREUSDGOAL 2XLHERBICIDE55 GL DRUMRH50495/GMID 213282Shipping Marks & Numbers:PO:040/07/GMID:213282 6,Drums55gl(208l)Litres TOTAL FOB VALUE:FREIGHT(FCL 20) 1 INSURANCE 83, 83, TOTAL INVOICE: US DOLLAR 84,PORT OF ENTRY:NINGBO SEAPORTPORT OF EXIT:JAKARTA PORT-INDONESIADESTI

11、NATION:NINGBO SEAPORTAUTHORIZED SIGNER资料5PACKING & WEIGHT LISTEXP/V/11ITEMNO.DESCRIPTIONOF GOODSNUMBER OFPACKGESTYPE OFPACKAGESVOLUMEWEIGHTGROSSTARENETT1.GOAL 2XLHERBICIDE55 GL DRUMRH50495/GMID213282 Drums 208L/DRUM TOTAL:6,864Litres6,Litres8,8,7,7, KgsShipping Marks & MumbersPO:040/07/GMID:213282DA

12、TE : MAY 30,2011ORDER NO : 07/07035310 : 040/07/ 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（69，C

13、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（56, B类管理企业）负责加工。资料2ShipperTAFFETA(HONG KONG)CO.,LTDB/L NO. OOLU3018584ORIENT OVERSEAS CONTAINER LINE LIMITEDBILL OF LADINGConsigneeTO THE ORDER OF XIAMEN TIDE XXXX CO.,LTD.Notify PartyXIAMEN TIDE LMP&EXP CO.,LTD.TEL:86592-XX

14、XXXX FAX:86592-XXXXXXX ATTN:XXXXAlso Notity Party-Routing & InstructionsPre-carriage ByPlace of Receipt TAIPEIForwarding Agent ReferencesFMC No.Vessel/Voyage/Flag OOCL AMBITION 224WPort of Loading KEELUNGPort of DischargeHONG KONGPlace of Delivery XIAMENType of Movement LCL/FCLPARTICULARS DECLARED B

15、Y SHIPPER BUT NOT ACKNOWLEDGED BY THE CARRIERMarks & Nos.Number & Kind Of PackagesDescription of GoodsGross Weight(KGS)Measurement (CBM)D_u_XIAMENC/NO. 1-113MADE IN TAIWAND_U_XIAMENC/NO. 1-4 D_U_XIAMENC/MADE IN TAWAN 122 CAMBRAYON PACKAGES 122 PAKGS=9 CTNS+113 ROLLSCONTAINER NO. SEAL NO SIZE TARE MO

16、VEMENT PKGOOLU1058318 OOLP1411805 20GP 2230KGS /LCL/FCL 122 PACKAGESTOTAL NO. OF CONTAINERS/PACKAGES RECEIVED & ACKNOWLEDGEDBY CARRIER FOR THE PURPOSE OF CALCULATIOM OF PACKAGELIMITATION(IF APPLICABLE):122 PACKAGE(S)SHIPMENT FROM HONG KONG TO XIAMEN BY OOCL ENERGY ON 12 JUNE 2011. Total No. Containe

17、rs Or Packages(In Words)： 122 PACKAGESForwarding Agent ReferencesDate Laden on Board 05 JUN 2011Place and Date of B(S)/L lssue 05 JUN 2011Freight and Charges FREIGHT PREPAID AS ARRANGED Original B/L lssued THREE(3)STAMP AND SIGNATURE OF THE CARRIER OR ITS AGENT OOCL(TAIWAN)CO.,LTD. _资料3 INVOICE & PA

18、CKING LISTINVOICE NO: FME-116180 DATE: ,2011MESSRS: XIAMEN TIDE IMP&EXP CO.,LTD.Shipped per: OOCL AMBITION V-224W Sailing on or about: ,2011From: KEELUNG TAIWAN to XIAMEN,CHINAFOR EXPORT TO ABROAD OR HONG KONGMarksDescriptionQuantityUnit PriceAmountD_U_ CAMBRAYON CLOTH/66 MTR USDXIAMEN 16637.00 YDSC

19、/NO. _MADE IN TAIWAN CFR XIAMEN: LESS PREPAYMENT 30%: TOTAL TO BE INVOICED:Total:122 PKGS Gross Wt.: KGS Net Wt.: 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

20、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5题 (2010试题-1)(一)江门市鸿兴经贸进出口公司(83)代理鹤山市广利达进口贸易发展有限公司(08)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 ad

21、dress)Maersk HONG KONG LTD O/B MCCMTL WAREHOUSE BLDGBERTH NOE,KWAI CHUNGNT HK Booking No.Bill of lading Export ReferencesConsigneeTO THE ORDER OF THE HOLDER OF THE ORGINAL,ISSUED BY MAERSK SEAL AND LINENotify PartyJIANGMEN HONGXING ECONOMY TRADING IMP.& xxx, KONGKOU 2 ROAD,JIANGMEN GUANGDONGTEL:0208

22、2281xxx fax:020-82281xxxAlso notify party-routing &instructiongsPre-carriage byPlace of receipt by pre-carrierOcean Vessel .JIANGONG598 Port of loadingHongkongPort of dischargeHUANGPUFinal destination（if goods be transshipped at port of discharge）huangpuNumber of OriginalB/LONE(1)MARKS & Nos.Contain

23、er/seal NO Container or packagesDescription of GoodsGross WeightMeasurementN/MMWCU5336689ML-ID08404822720GARTON(S)140 HRF CONTAINER(S)SHIPPERS LOAD &COUNT&SEAL, MASTER CARTONS OF FROZEN FISH TEMP(F):-4TEMP(C):T/S F JAKARTA TO HUANCPU BIAHKGFREIGHT PREPAID27200 KGS60,00CBMTotal Number of containers a

24、nd/or packages (in words) SAY ONE(140S HRF )CONTAINER(S) onlyDeclared Cargo Value US $Service Contract No.Commodity CodeFreight Revenue TonsrateperamoutprepaidcoolestFreight&carriages Date laden board:11 may 2010NANYANG INTERNATIONAL SHIPPING LIMITEDDATE OF ISSUE 11 MAY 2010 PLACE OF ISSUE HONGKONG中

25、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(19)从宁波富瑞电子科技有限公司(27)购入液晶电视机用零件(法定计量单位：千克)一批，用于加工外销液晶电视机成品。NINGBO FOURY TECH I

26、NDUSTRIES CO.,LTEPO BOX 315xxx, TIAN SHAN LU,NINGBO EXPORT PROCESSING ZONEZHEJIANG CHAINAINVOICE &PACKING LISTINVOICE NO:FK100215 DATE:2010/04/07SHIP TO : AMTRAN ELECTRONIC CO.,LTDNO.xxx KOMFENG ROAD ,SUZHOU NEW DISTRICT ,JIANGSU,GHINATEL:0512-66655xxx FAX;0512-66655xxxBILL TO : AMTRAN ELECTRONIC CO

27、.,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 . . UNIT PRICE AMOUT40液晶电视用前框 464pcs 40液晶电视用后壳 462PCS 2144KGS TOTAL 926PCS SAY GORTY SIX THOUSAND FIVE HUNDRED AN

28、D TWELVE DOLLARS AND SIXTY FOUR CENTS ONLY.TOTAL PACKED IN: 22PALLETSNINGBO FOURY TECH INDUSTRIES CO.,LTD_Authorize signature中华人民共和国海关加工贸易保税货物/出口加工区货物深加工结转申请表申请表编号：p 电子口岸统一编号;000000000000608735 打印日期: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

29、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-100201-002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号100 00前框/液晶电视机用液晶电视机用个2000千克1E191200 00后壳/液晶电视

30、机用液晶电视机用个2000千克85832E191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113660040液晶电视机用前框个2000千克E142213670040液晶电视机用后壳个2000千克8583.E142保税货物/出口加工区货物深加工结转收发货单收发货单海关编号;P001 发货企业内部编号：RZ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2010-4-8201

31、0-4-8*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1116900前框 液晶电视机用液晶电视机用464个464E1912226500后壳 液晶电视机用液晶电视机用462个462E191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11136600前框 液晶电视机用464个464壳 液晶电视机用462个462H142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

32、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（72）从香港购进一批钢铆钉（HS CODE:，计量单位：

33、千克）。该商品列进料对口合同手册第4项。经营单位于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, ., Hong KongTel: (825)2402-2121 Fax: (825)2491-8532INVOICEFor Account of： No.: OPL0211SUZHOU SUMIEC IMP. & EXP. CORPORATION Date: MAR

34、. 19, 20035/F ZHUHUI 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 USD9, 2 BOM-420-12GA 3,240PCS USD9,_TOTAL: 6480PCS USD19,SH

35、IPMENT: FROM CHICAGO USA TO SHANGHAI CHINA BY AIRFREIGHTPAYMENT: BY TELEGRAPHIC TRANSFERCOUNTRY OF ORIGIN: USASHIPPING MARKS: SUMIEC/SHANGHAI/C/ORIENTAL PACIFIC LIMITEDGEORGE PETERSON E. & O. E.报关单填制13 ORIENTAL PACIFIC LIMITEDRm. 1605, Ho Lik Centre, 66A Sha Tsui Road Tsuen Wan, ., Hong Kong PACKING

36、 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-R20-12GA 3,240PCS 530KGS 550KGS 2 BOM-42

37、0-12GA 3,240PCS 530KGS 550KGS_TOTAL: 6480PCS 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（72）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司（72）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502/30

38、00/3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/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 钢铆钉 美国 美元 照章 BOM-R20-12GA 3,240PCS 9, BOM-420-12GA 3,240PCS 9,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

39、 第8题 舟山海洋渔业公司（03）自行从孟加拉国进口一批（HS CODE:03033300，计量单位：千克）。经营单位委托宁波北仑报关有限公司于2003年4月10 向宁波海关申报。该批货物运费为900美元，保险费率为，已办进口检疫。集装箱自重为2300千克。报关单填制2-2冻鳎鱼 NEPTUNE SEAFOODS LTD 102 MURADPUR MUNICIPAL HOUSING ESTATE, CHITTAGONG, BANGLADESH COMMERCIAL INVOICEFor A/C and Risk of Messrs: Invoice CHINA AQUATIC PRODUCTS

40、 Date: MARCH 20, 2003ZHOUSHAN MARINE FISHERIES CORPORATION Contract No.: ZMF03029TEL: 0086- FAX; 0086- Doc Credit No.: ZJLC03312_Description of Goods FROZEN TONGUE SOLE W/R PACKING: 10KGS BLOCK WITH POLY WRAPPED. 20KGS IS MASTER._Size Quantity Unit Price Amount CNF NINGBO50-100 204CTNS/4080KGS KG 100-150 117CTNS/2340KGS KG 130-300 130CTNS/3600KGS KG _TOTAL 501CTNS/10020KGS TOTAL: UNITED STATES DOLLARS NINE THOUSAND TWO HUNDRED AND SIXTY-