报关单填制练习题

精选优质文档倾情为你奉上精选优质文档倾情为你奉上专心专注专业专心专注专业精选优质文档倾情为你奉上专心专注专业单选题第一题(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：农药进口登记管理放行通知单编号：JK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：/MDN/2011资料3ATTACHMENTOFB/LNO.KMTCBLW"NOTATIONONBOARD"SHIPMENTFROMJAKARTA-PORTINDONESIATOSINGAPOREBYSINARBLAKV.247ON06JUNE2011.FROMSINGAPORETONINGBOSEAPORTBYCAPENEMOV.1107NON11JUNE2011.ETANINGBOSEAPORTONJUNE2011.MEDAN,JUNE06,2011AKHYARPT.SAMUDERAINDONESIA,TBKASAGENTFORTHECARRIERKOREAMARINETRANSPORTCO.,LTD.

资料2ShipperPT.DOWAGROSCIENCESINDONESIAWISMAGKBILT.20JL.JENDRALSUDIRMANNL28JAKARTAJL.SISINGAMANGARAJAKM9.5MEDANBOOKNo.IDB/LNo.KMTCBLWKMTCLINEKOREAMARINETRANSPORTCO.,LTD.Port-to-PortorCombinedTransportBILLOFLADINGConsignee(Non-Negotiableunlessconsignedtoorder)TOTHEORDEROFDOWCHEMICAL(SHANGHAI)CO.LTD.NotilyPartyDOWCHEMICAL(CHINA)INVESTMENTCOMPANYLIMITEDSHANGHAIBRANCHTEL:（8621)3851XXXXForwardingAgent-ReferencesPre-CarriageBy(CombinedorThroughTransportOnly)SINARBIAKV.247PlaceofReceipt(CombinedTransportOnly)Vessel/Voy.No.CAPEPlaceofDelivery(CombinedTransportOnly)PortJAKARTAPORT-INDONESIAPortNINGBOSEAPORTFinalDestination(Fortheerchant'sReference)NINGBOSEAPORTPARTICULARSDECLAREDBYSHIPPERBUTNOTACKNOWLEDGEDBYTHECARRIERContainerNo./SealNo.Marks&Nos.Number&KindOfPackagesDescriptionofGoodsGrossWeight(KGS)Measurement(CBM)CAXU/KMKCAGENTATDESTINATION:CHINAMARINESHIPPINGAGENCYNINGBOCOMPANY1/F,69JIEFANGSOUTHROADNINGBOCHINA86-574-8732XXXX86-574-8731XXXXSHIPPINGMARKS&NUMBERS:PO:040/07/GMID:"SHIPPER'SLOAD,COUNT&SEAL""SAIDTOCONTAIN"1×20'GP33PALLETS33DRUMS33,00DRUMS=6,864.00LITRESGOAL2XLHERBICIDE55GLIRONDRUMRH50495/GMIDNETWEIGHT:7,316.10KGS8,025.60TotalNo.ContainersSAY:ONE(1)CONTAINERONLYOrPackages(InWords):ForwardingAgentReferencesDateLadenonBoardPlaceandDateofB(S)/LlssueJUN,06,2011FreightandChargesFREIGHTPREPAIDASARRANGEDNo.ofOriginalB/LlssuedTHREE(3)STAMPANDSIGNATUREOFTHECARRIERORITSAGENT______________________________________资料4PT.DowAgroSciencesIndonesiaKM.9,5JalanSisingamangarajaMedanPhone.62-61Fax.62-61COMMERCIALINVOICEINVOCENO.CUSTOMERREFERENCENUMBER040/07/PageIFYOUHAVEANYQUESTIONSREGARDINGTHISINVOICE,PLEASECALL62-61-ANDASKFORZULKHARIANTO/IMELDASITORUSDELIVERYTERMSCIFNINGBOSEAPORTINVOICEDATE30-May-11PAYMENTTERMSCR-60DAYSAFTERDUEDATE29-Jul-11INVOICETO：DOWCHEMICAL（SHANGHAI）COMPANYLIMITEDDBLOCK，1/F185TAIGURDSHANGHAICONSIGNEE：TOTHEORDEROFDOWCHEMICAL(SHANGHAI)CO.,LTD.NOTIFY:DOWCHEMICAL(CHINA)INVESTMENTCOMPANYLIMITEDSHANGHAIBRANCHTEL:(8621)3851XXXXFAX:(8621)5895XXXXDESCRIPTIONQUANTITYUNITPRICEEXTENDEDAMOUNTPACKSINVOICEDPERLITREUSDGOAL2XLHERBICIDE55GLDRUMRH50495/GMIDShippingMarks&Numbers:PO:040/07/GMID:33.06,864.00Drums@55gl(208l)Litres12.18TOTALFOBVALUE:FREIGHT(FCL20')1INSURANCE83,603.5283,603.52709.0246.37TOTALINVOICE:USDOLLAR84,358.91PORTOFENTRY:NINGBOSEAPORTPORTOFDESTINATION:NINGBOSEAPORTAUTHORIZEDSIGNER

资料5PACKING&WEIGHTLISTNO.573/EXP/V/11ITEMNO.DESCRIPTIONOFGOODSNUMBEROFPACKGESTYPEOFPACKAGESVOLUMEWEIGHTGROSSTARENETT1.GOAL2XLHERBICIDE55GLDRUMRH50495/GMID33.00Drums208L/DRUMTOTAL:6,864Litres6,864.00Litres8,025.60Kgs8,025.60Kgs709.50kgs709.50Kgs7,316.10Kgs7,316.10KgsShippingMarks&MumbersPO:040/07/GMID:DATE:MAY30,2011ORDERNO:07/CUST.REE:040/07/AUTHORIZEDSIGNATURE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（，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（,B类管理企业）负责加工。资料2ShipperTAFFETA(HONGKONG)CO.,LTDB/LNO.OOLUORIENTOVERSEASCONTAINERLINELIMITEDBILLOFLADINGConsigneeTOTHEORDEROFXIAMENTIDEXXXXCO.,LTD.NotifyPartyXIAMENTIDELMP&EXPCO.,LTD.TEL:86592-XXXXXXFAX:86592-XXXXXXXATTN:XXXXAlsoNotityParty-Routing&InstructionsPre-carriageByPlaceofReceiptTAIPEIForwardingAgentReferencesFMCNo.Vessel/Voyage/FlagOOCLAMBITION224WPortKEELUNGPortHONGKONGPlaceofDeliveryXIAMENTypeofMovementLCL/FCLPARTICULARSDECLAREDBYSHIPPERBUTNOTACKNOWLEDGEDBYTHECARRIERMarks&Nos.Number&KindOfPackagesDescriptionofGoodsGrossWeight(KGS)Measurement(CBM)D_u_XIAMENC/NO.1-113MADEINTAIWAND_U_XIAMENC/NO.1-4D_U_XIAMENC/NO.1-5MADEINTAWAN122CAMBRAYONPACKAGES122PAKGS=9CTNS+113ROLLSCONTAINERNO.SEALNOSIZETAREMOVEMENTPKGOOLUOOLP20GP2230KGS/LCL/FCL122PACKAGESTOTALNO.OFCONTAINERS/PACKAGESRECEIVED&ACKNOWLEDGEDBYCARRIERFORTHEPURPOSEOFCALCULATIOMOFPACKAGELIMITATION(IFAPPLICABLE):122PACKAGE(S)SHIPMENTFROMHONGKONGTOXIAMENBYOOCLENERGYV.014NON12JUNE2011.2200.005.750TotalNo.ContainersOrPackages(InWords)：122PACKAGESForwardingAgentReferencesDateLadenonBoard05JUN2011PlaceandDateofB(S)/Llssue05JUN2011FreightandChargesFREIGHTPREPAIDASARRANGEDNo.ofOriginalB/LlssuedTHREE(3)STAMPANDSIGNATUREOFTHECARRIERORITSAGENTOOCL(TAIWAN)CO.,LTD._____________________________

资料3INVOICE&PACKINGLISTINVOICENO:FME-DATE:JUN.01,2011MESSRS:XIAMENTIDEIMP&EXPCO.,LTD.Shippedper:"OOCLAMBITION"V-224WSailingonorabout:JUN.05,2011From:KEELUNGTAIWANtoXIAMEN,CHINAFOREXPORTTOABROADORHONGKONGMarksDescriptionQuantityUnitPriceAmountD_U_CAMBRAYONCLOTH/66"15212.87MTR0.62USDXIAMEN16637.00YDSC/NO._______________________________________MADEINTAIWANCFRXIAMEN:10314.94LESSPREPAYMENT30%:3094.48TOTALTOBEINVOICED:7220.46Total:122P'KGSGrossWt.:2200.0KGSNetWt.:2097.0KGS*Detailsasperattachedsheet*TAFFETA(HONGKONG)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()代理鹤山市广利达进口贸易发展有限公司()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)

BILLOFLADINGShipper(nameandaddress)MaerskHONGKONGLTDO/BMCCMTLWAREHOUSEBLDGBERTHNOE,KWAICHUNGNTHK

BookingNo.Billofladingno.NYCExportReferencesConsigneeTOTHEORDEROFTHEHOLDEROFTHEORGINAL,NO.ISSUEDBYMAERSKSEALANDLINE

NotifyPartyJIANGMENHONGXINGECONOMYTRADINGIMP.&EXP.CO.LTDROOMxxx,NO.xxKONGKOU2ROAD,JIANGMENGUANGDONGTEL:xxx

fax:020-82281xxxAlsonotifyparty-routing&instructiongs

Pre-carriagebyPlaceofreceiptbypre-carrierOceanVessel

Voy.NO.JIANGONG598

V.0

PortofloadingHongkong

PortofdischargeHUANGPUFinaldestination（ifgoodsbetransshippedatportofdischarge）huangpuNumberofOriginalB/LONE(1)MARKS&Nos.Container/sealNONo.ofContainerorpackagesDescriptionofGoodsGrossWeightMeasurementN/MMWCUML-ID2720GARTON(S)1×40’SHIPPER’SLOAD&COUNT&SEAL,S.T.C2720MASTERCARTONSOFFROZENFISHTEMP(F):-4TEMP(C):-20.0T/SFJAKARTATOHUANCPUBIAHKGFREIGHTPREPAID27200KGS60,00CBMTotalNumberofcontainersand/orpackages(inwords)

SAYONE(1×40’DeclaredCargoValueUS$ServiceContractNo.CommodityCodeFreightRevenueTonsrateperamoutprepaidcoolestFreight&carriages

Dateladenboard:11may2010

NANYANGINTERNATIONALSHIPPINGLIMITEDDATEOFISSUE11MAY2010

PLACEOFISSUEHONGKONG

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()从宁波富瑞电子科技有限公司()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。NINGBOFOURYTECHINDUSTRIESCO.,LTEPOBOX315xxx,NO.13TIANSHANLU,NINGBOZHEJIANGCHAINAINVOICE&PACKINGLISTINVOICENO:FKDATE:2010/04/07P.O.NO:CDSHIPTO:AMTRANELECTRONICCO.,LTDNO.xxxKOMFENGROAD,SUZHOUNEWDISTRICT,TEL:0512-66655xxxFAX;0512-66655xxxBILLTO:AMTRANELECTRONICCO.,LTDNO.xxxJINFENGROAD,SUZHOUTEL:0512-66655XXXFAX:0512-66655XXXFROMNINGBO,ZHEJIANGTOSUZHOUShippedper:TRUCKSAILINGONORABOUT:________________DESCRIPTIONQTYG.W.N.W.UNITPRICEAMOUT40液晶电视用前框0464pcs1002.2kgs920.25kgsusd47.75USD22156.0040液晶电视用后壳0462PCS2144KGS1982.67KGSUSD52.72USD24356.64TOTAL926PCS3149.5KGS2903.17KGSUSD46512.64SAYGORTYSIXTHOUSANDFIVEHUNDREDANDTWELVEDOLLARSANDSIXTYFOURCENTSONLY.TOTALPACKEDIN:22PALLETSNINGBOFOURYTECHINDUSTRIESCO.,LTD_________________________________Authorizesignature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;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开发区转出企业内部编号RA--002转出批准证编号人工审批转入企业内部编号FJ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--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1前框/液晶电视机用液晶电视机用个2000千克3966.601E2后壳/液晶电视机用液晶电视机用个2000千克85832E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1136640液晶电视机用前框个2000千克3966.60E2136740液晶电视机用后壳个2000千克8583.E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;P70001发货企业内部编号：RZ电子口岸统一编号：78669发货企业内部编号：FJ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11169前框液晶电视机用液晶电视机用464个464E22265后壳液晶电视机用液晶电视机用462个462E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111366前框液晶电视机用464个464H221367后壳液晶电视机用462个462H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（）从香港购进一批钢铆钉（HSCODE:，计量单位：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1－2ORIENTALPACIFICLIMITEDRm.1605,HoLikCentre,66AShaTsuiRoadTsuenWan,N.T.,HongKongTel:(825)2402-2121Fax:(825)2491-8532INVOICEForAccountof：No.:OPL0211SUZHOUSUMIECIMP.&EXP.CORPORATIONDate:MAR.19,20035/FZHUHUICOMMERCIALBLDG,180ZHUHUIRD.ContractNo.:03HKSUZHOU,ToSupply:HUCKFASTENINGPRODUCTSSTEEL5/8”DIAMETERGRIP:CASENO.CODENO.QTY.UNITPRICEAMOUNTCPTSHANGHAI1BOM-R20-12GA3,240PCSUSD2.98USD9,655.202BOM-420-12GA3,240PCSUSD2.98USD9,655.20____________________________________________________________________________________________TOTAL:6480PCSUSD19,310.40SHIPMENT:FROMCHICAGOUSATOSHANGHAICHINABYAIRFREIGHTPAYMENT:BYTELEGRAPHICTRANSFERCOUNTRYOFORIGIN:USASHIPPINGMARKS:SUMIEC/SHANGHAI/C/NO.1-2ORIENTALPACIFICLIMITEDGEORGEPETERSONE.&O.E.报关单填制1－3ORIENTALPACIFICLIMITEDRm.1605,HoLikCentre,66AShaTsuiRoadTsuenWan,N.T.,HongKongPACKINGLISTForAccountof：No.:OPL0211SUZHOUSUMIECIMP.&EXP.CORPORATIONDate:MAR.19,20035/FZHUHUICOMMERCIALBLDG,180ZHUHUIRD.ContractNo.:03HKSUZHOU,ToSupply:HUCKFASTENINGPRODUCTSCASENO.CODENO.QTY.DIMENSIONSN.WTG.WT.1BOM-R20-12GA3,240PCS0.467CBM530KGS550KGS2BOM-420-12GA3,240PCS0.467CBM530KGS550KGS____________________________________________________________________________________________TOTAL:6480PCS0.934CMB1060KGS1100KGSPORTOFLOADING:CHICAGOORIENTALPACIFICLIMITEDGEORGEPETERSON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（）自行从孟加拉国进口一批冻鳎鱼（HSCODE:，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0.27％，已办进口检疫。集装箱自重为2300千克。报关单填制2-2NEPTUNESEAFOODSLTD102MURADPURMUNICIPALHOUSINGESTATE,CHITTAGONGCOMMERCIALINVOICEForA/CandRiskofMessrs:InvoiceNo.NS-ECHINAAQUATICPRODUCTSDate:MARCH20,2003ZHOUSHANMARINEFISHERIESCORPORATIONContractNo.:ZMF03029TEL:0086-580-FAX;0086-580-DocCreditNo.:ZJLC03312___________________________________________________________________________________DescriptionofGoodsFROZENTONGUESOLEW/RPACKING:10KGSBLOCKWITHPOLYWRAPPED.20KGSISMASTER.___________________________________________________________________________________SizeQuantityUnitPriceAmountCNFNINGBO50-100204CTNS/4080KGSUSD0.86/KGUSD2774.40100-150117CTNS/2340KGSUSD1.05/KGUSD2457.00130-300130CTNS/3600KGSUSD1.12/KGUSD4032.00________________________________________________________________________TOTAL501CTNS/10020KGSUSD9263.40TOTAL:UNITEDSTATESDOLLARSNINETHOUSANDTWOHUNDREDANDSIXTY-THREEANDCENTSFORTYONLY.PACKING:10KGBLOCKWITHPOLYWRAPPED.20KGISMASTERNETWEIGHT:10020KGSGROSSWEIGHT:10521KGSWEDOHEREBYCERTIFYTHATTHEMERCHANDISEISOFBANGLADESHORIGIN.NEPTUNESEAFOODSLTD报关单填制2-31.ShipperInsertNameandAddressandPhoneTOKYOMARURAKUHATUNK.K.NEPTUNESEAFOODSLTDB/LNo.COSU102MURADPURMUNICIPALHOUSINGESTATE,CHITTAGONG,BANGLADESH中远集装箱运输有限公司2.ConsigneeInsertNameandAddressandPhoneCOSCOCONTAINERLINESTOORDEROFBANGLADESHKRISHIBANKORIGINALTLX:33057COSCOCOORIGINALAGRABADBRANCH,FINLAYHOUSE,FAX:+86(0532)65458984CHITTAGONG,BANGLADESH3.NotifyPartyInsertNameandAddressandPhoneBILLOFLADINGCHINAAQUATICPRODUCTSZHOUSHANRECEIVEDinexternalapparentgoodorderandconditionexceptasMARINEFISHERIESCORPORATIONotherwisenoted.ThetotalnumberofpackagesorunitsstuffedintheFAX:0086-580-container,thedescriptionofthegoodsandtheweightsshowninthisBill4.Pre-carriageby5.PlaceofreceiptofLadingarefurnishedbytheMerchants,andwhichthecarrierhasonMV.MILDLINV-105CHITTAGONGCYreasonablemeansofcheckingandisnotapartofthisBillofLadingcontracttheCarrierhasissued.ThenumberofBillsofLadingmustbesurrenderedandendorsedofsignedagainstthedeliveryofthe6.Oceanvessel7.PortofloadingshipmentandwhereuponanyotheroriginalBillsofLadingshallbeLUOBAHEV-0004ECHITTAGONGvoid.TheMerchantsagreetobeboundbythetermsandconditions________________________________________ofthisBillofLadingasifeachhadpersonallysignedthisB/L.8.Discharge9.PlaceofDeliverySEEclause4onthebackofthisBillofLading(termscontinuedonNINGBONINGBOCYthebackhereofpleasereadcarefully)·ApplicableOnlyWhenDocument