报关与国际货运专业英语Module Three第一单元

ModuleThreeCustomsDeclarationUnit1CustomsDeclarationandCustomsManagement

Ⅰ.CustomsDeclarationCustomsdeclarationmeansthattheconsignorsandconsigneesofinboundandoutboundgoods,thepersoninchargeofthemeansoftransport,theownerofinboundandoutboundarticlesortheiragentsdulycompleteformalitiesofinboundandoutboundgoods,articles,themeansoftransportandhandlerelevantCustomsaffairs.CustomsdeclarationisdifferentfromCustomsclearance.TheformalitiesofexaminationandinspectionshallbecompletedbeforeCustomsdeclaration.

一、报关报关是指进出口货物收发货人、进出境运输工具负责人、进出境物品的所有人或者他们的代理人向海关办理货物、物品或运输工具进出境手续及相关海关事务的过程。报关不等于通关，报检、报验手续先于报关手续办理。报关有以下几种分类：1.Customsdeclarationisdividedintothefollowingcategories：Intermsofdifferentobjects,CustomsdeclarationisdividedintoCustomsdeclarationofinboundandoutboundmeansoftransport,CustomsdeclarationofinboundandoutboundgoodsandCustomsdeclarationofinboundandoutboundarticles.（1）CustomsDeclarationofInboundandOutboundMeansofTransportItmainlyincludesvariousdomesticandforeignvessels,vehicles,aircraftandanimalsofburdenenteringorleavingtheterritory.Customsdeclarationofmeansoftransportisrequiredtofilenecessaryrelevantcertificationsofoperatinglegallyinternationaltransportbusiness,andprovideletterofguaranteeorsecuritydepositifnecessary.

（2）CustomsDeclarationofInboundandOutboundGoodsItmainlyincludesgeneralimportandexportgoods,bondedgoods,goodstemporarilyapprovedforimportandexport,specialgoodsentitledtodutyexemptionorreduction,transit,transshipmentandthroughgoodsandotherimportandexportgood.Inaccordancewithlawsandregulations,Customsdeclarationofinboundandoutboundgoodsisrequiredtomakeanaccuratedeclarationofcommoditycode,actualtransactionprice,placesoforigin,handledeclaration-relevantaffairssuchasfillingindeclarationformsandsubmittingdeclarationdocuments,applytopaytaxesandfees,anddealwithbondedsupervisionandprocessingtradecontract’srecord,change,verificationandwriting-off.（3）CustomsDeclarationofInboundandOutboundArticles.Theitem“inboundandoutboundarticles”meansinboundandoutboundluggageconsignedorcarriedbyindividualsandinboundandoutboundpostalitems.AccordingtotheCustomsLaw,theagententrustedbyownersofinboundandoutboundarticlestogothroughdeclarationformalitiesshallabidebytheprincipleof“reasonablequantitiesforpersonaluse”.Forinboundandoutboundluggage,“personaluse”meansthearticlesusedbyinboundandoutboundpassengersthemselvesortheirfamiliesandfriends,butnotforsaleorrent.“Reasonablequantities”meansthenormalquantitiesregulatedbytheCustomsaccordingtothetravelingpurposeandthedurationofstayofinboundandoutboundpassengers.Forinboundandoutboundpostalitems,“reasonablequantitiesforpersonaluse”meansthelimitationoftaxcollectionandexemptionforarticlesregulatedbytheCustoms.Undertheprincipleof“reasonablequantitiesforpersonaluse”,inboundandoutboundarticlesshallenjoyduty-freetreatment.①CustomsDeclarationofInboundandOutboundLuggageCustomslawsforinboundandoutboundpassengersatmostcountriesaroundtheworldalluseRedandGreenChannelssystem.InboundandoutboundpassengerscanchoosebetweenRedandGreenChannelswhentheymakeadeclaration.PassengerscarryinglegalgoodswithinthecustomslimitscandirectlygothroughtheGreenChannelwithoutdeclaration.PassengerscarryinggoodsabovethepermittedcustomslimitsshallfilltheDeclarationFormforinboundandoutboundLuggageItemsandotherdeclarationforms,andmakeawrittendeclarationtotheentry-exitCustoms.②CustomsDeclarationofInboundandOutboundPostalItemsChinaisamembercountryoftheUniversalPostalUnion.InaccordancewiththeregulationsoftheUniversalPostalUnion,thesenderofinboundandoutboundpostalparcelsshallfilloutdutydeclarationforms（greenlabelsmaybestuckonsmallpostalpackets）andlistthesentitems’name,value,amountsfordeclarationofthedestinationcountry.PostalitemsattachedwithdeclarationformsandgreenlabelsshallbesenttoCustomsthroughpostalenterpriseorexpresscompany.1.按照报关对象不同，报关活动可分为进出境的运输工具报关、货物报关和物品报关。（1）进出境运输工具报关主要包括在国际间运营的各种境内境外船舶、车辆、航空器和驮畜等，运输工具报关时需提交运输工具从事国际合法性运输必备的相关证明文件，必要时还需出具保证书或保证金。（2）进出境货物报关主要包括一般进出口货物、保税货物、暂准进出境货物、特定减免税货物、过境、转运和通运货物及其他进出境货物的报关。进出境货物的报关时按照规定如实申报进出口货物的商品编码、实际成交价格、原产地并办理填制报关单、提交报关单证等与申报有关的事宜、申请办理缴纳税费、申请办理加工贸易合同备案、变更和核销及保税监管等事宜。

（3）进出境物品报关进出境物品是指个人携带或托运进出境的行李物品和邮递进出境的物品。《海关法》对接受进出境物品所有人的委托代为办理进出境物品报关手续的代理人，其报关原则为“自用合理数量”，所谓自用合理数量，对于行李物品而言，“自用”指的是进出境旅客本人自用、馈赠亲友而非为出售或出租，“合理数量”是指海关根据进出境旅客旅行目的和居留时间所规定的正常数量；对于邮递物品，则指的是海关对进出境邮递物品规定的征、免税限制。在自用合理数量之内的进出境物品可享受免税待遇。①进出境行李物品的报关世界上大多数国家的海关法律对旅客进出境都采用“红绿通道”制度。即旅客进出境申报时，可以在分别以红色和绿色作为标记的两种通道中进行选择。如旅客所携运物品合法，且数量合理在免税额度以内，无须申报，可直接走绿色通道出入境。若旅客所携运物品有绿色通道适用物品以外的，必须填写“进出境旅客行李物品申报单”或海关规定的其他申报单证，在进出境地向海关作出书面申报。②进出境邮递物品的报关.我国是《万国邮政公约》的签约国，根据《万国邮政公约》的规定，进出口邮包必须由寄件人填写“报税单”（小包邮件填写绿色标签），列明所寄物品的名称、价值、数量，向邮包寄达国家的海关申报。进出境邮递物品的“报税单”和“绿色标签”随同物品通过邮政企业或快递公司呈递给海关。2.Intermsofbehavioralproperty,Customsdeclarationisdividedintoself-aideddeclarationandcustomsbrokerage.The“self-aideddeclaration”meanstheconsignorsandconsigneesofexportandimportgoodsdeclaretoCustomsbythemselves.Self-aideddeclarationentitiesmusthavemanagerialauthoritiesofinternationaltradeandrightofcustomsdeclaration.CustomsbrokeragemeanstheconsignorsandconsigneesofexportandimportgoodshaveentrustedCustomsclearingagenttodeclaretoCustomsontheirbehalf.Accordingtodifferentundertakesoflegalliability,customsbrokerageisdividedintodirectcustomsbrokerageandindirectcustomsbrokerage.DirectcustomsbrokeragemeansCustomsclearingagentisentrustedbytheconsignorsandconsigneesofexportandimportgoodstodeclaretoCustomsintheprincipal'sname.Indirectcustomsbrokerage,theconsignorsandconsigneesshallbearthelegalliabilityinsteadofCustomsclearingagent.IndirectcustomsbrokeragemeansCustomsclearingagentisentrustedbytheconsignorsandconsigneesofexportandimportgoodstodeclaretoCustomsintheirownname.Inindirectcustomsbrokerage,Customsclearingagentshallbearthesamelegalliabilityastheconsignorsandconsignees.NowadaysmostCustomsclearingagentsinChinadeclaretoCustomsintheprincipal'sname,andindirectcustomsbrokerageonlyappliestointernationalfreightagencyprovidingexpressmailservice.2.按照报关的行为性质分类，报关活动可以分为自理报关和代理报关自理报关是进出口货物收发货人自行办理报关业务的行为。自理报关单位必须具有对外贸易经营权和报关权。代理报关是接受进出口货物收发货人的委托，代理其办理报关业务的行为。根据代理报关法律行为责任承担者不同，代理报关又分为直接代理报关和间接代理报关。直接代理报关是指报关企业接受进出口货物收发货人的委托，以收发货人的名义办理报关业务的行为；在直接代理中，报关企业报关行为的法律后果直接作用于收发货人。间接代理报关是指报关企业接受收发货人的委托以报关企业自身的名义向海关办理报关业务的行为；在间接代理中，报关企业应当承担与收发货人相同的法律责任。

目前，我国大多数报关企业都采用直接代理报关形式代理报关，而间接代理只适用于经营快件业务的国际货物运输代理业务。3.Intermsofdifferentpurposes,CustomsdeclarationisdividedintoCustomsdeclarationofenteringtheterritoryandCustomsdeclarationofleavingtheterritory.DuetotheCustom’sdifferentmanagementrequirementsforinboundandoutboundmeansoftransport,goods,articles,asetofCustomsdeclarationformalitiesareformedaccordingtothepurposeofenteringorleavingtheterritory.Inaddition,duetotherequirementoftransportationorotheraspects,somegoodsunderCustoms’supervisionshallmovefromoneplacewithaCustomsofficetoanotherplacewithaCustomsoffice.Onthisoccasion,itisnecessarytodotransferCustomsandcompleterelevantCustomsformalities.3.按照报关的目的不同，报关活动可分为进境报关和出境报关由于海关对运输工具、货物、物品的进出境有不同的管理要求，运输工具、货物、物品根据进境或出境的目的分别形成了一套进境报关和出境报关手续。另外由于运输或其他方面的需要，有些海关监管货物需要办理从一个设关地点运至另一个设关地点的海关手续，在实践中产生了“转关”的需要，转关货物也需办理相关的报关手续。Ⅱ.Customs1.CustomsNatureCustomsistheexecutivebodyofmanagingcustomsdeclaration,whichisalsothesymbolofstatesovereigntyandrepresentsnationalpowerandwill.CustomsisthestateorganresponsibleforsupervisionandcontroloverallarrivalsinanddeparturesfromtheCustomsterritory.（1）Customsisastateadministrativeorgan.Asoneofstateadministrativeorgans,theCustomsoperatesdirectlyundertheStateCouncil—thehighestadministrativeorganofthestate,andsubordinatestothestateadministrativemanagementsystem.（2）TheCustomsisthestateorganresponsibleforsupervisionandcontroloverallarrivalsinanddeparturesfromtheCustomsterritory.TheCustomsshallexercisesupervisionandcontrolovermeansoftransport,goods,articlesandrelevantactivitiesenteringandleavingthecustomsterritory.CustomsterritoryistheterritoryinwhichtheCustomslawsandregulationsofastateapplyinfull.Asarule,theCustomsterritoryofacountrycorrespondstoitsnationalterritory.However,somecountriessetupspecialeconomiczonesthatareexcludedfromtheCustomsterritory.OnthisoccasionCustomsterritoryissmallerthannationalterritory.Somecountriesformacustomsunion,e.g.theEuropeanUnion.ThemembercountriesofacustomsunionsetupanewCustomsterritorywhichincludesallnationalterritoryofthem.Onthisoccasion,Customsterritoryisbiggerthannationalterritory.Ourcountry’sCustomsterritoryistheterritoryofthePeople'sRepublicofChinaexceptforseparateCustomsterritory—HongKongSpecialAdministrativeRegion（SAR）,MacauSAR,Taiwan,Penghu,Kinmen,andMatsu.SeparateCustomsterritoryhasindependenceinCustomspolicy.Customsterritoryofourcountryissmallerthannationalterritory.（3）Customs’supervisionandcontrolisakindofnationaladministrativelawenforcementactivities.Customsisentitledtoexercisesupervisionandcontroloversocialeconomicactivitiesincertainareas,andmakeadministrativepenaltiesagainstvariousillegalactivities,ensuringthatthesocialeconomicactivitiesgoaheadinaccordancewithstatelawsandregulations.二、海关1.海关的性质报关管理行为的主体是海关，海关是国家主权的象征，体现着国家的权力和意志。海关是国家的进出关境监督管理机关。（1）海关是国家行政机关。海关是国家行政机关之一，从属于国家行政管理体制，属于我国最高国家行政机关国务院的直属机构。（2）海关是国家进出境监督管理机关。海关进行监督管理的对象是所有进出关境的运输工具、货物、物品。监督管理的范围是进出关境及与之相关的活动。关境是各国政府海关管辖内的并要执行海关各项法令和规章的区域。在一般情况下，关境的范围等于国境，但有些国家境内设立经济特区，而经济特区不属于关境范围之内，这时，关境就比国境小。有些国家相互间缔结关税同盟，如欧盟，把参加关税同盟国家的领土连成一片，在整个关税同盟的国境范围内设立关境，这时的关境就比国境大。我国的关境范围是除享有单独关境地位的地区以外的中华人民共和国的全部领域，目前我国的单独关境有香港特别行政区、澳门特别行政区和台、澎、金、马单独关税区。在单独关境内，各自实行单独的海关制度，我国的关境小于国境。（3）海关的监督管理是国家行政执法活动。海关通过法律赋予的权力，对在特定范围内的社会经济活动进行监督管理，并对各种违法行为依法实施行政处罚，以确保这些社会经济活动按照国家的法律规范进行。2.ChinaCustomsTaskInaccordancewiththeCustomsLawofthePeople'sRepublicofChina（hereinafterreferredtoastheCustomsLaw）andotherrelevantlawsandadministrativeregulations,theCustomsshallexercisesupervisionandcontrolovermeansoftransport,goods,travelers’luggage,postalitemsandotherarticlesenteringorleavingtheterritory,collectCustomsdutiesandothertaxesandfees,preventandcombatsmuggling,compileCustomsstatisticsandhandleotherCustomsoperations.Thefourbasictasksaresupervision,taxation,anti-smugglingandcompilingstatistics.Exceptforthefourbasictasks,theCustomsshallalsoprotectintellectualpropertyrightsandmakeinvestigationsofanti-dumpingandanti-subsidy.2.我国海关的任务海关依照海关法和其他有关法律、行政法规，监管进出境运输工具、货物、行李物品、邮递物品和其他物品，征收关税和其他税费、查缉走私，并编制海关统计和办理其他海关业务。海关的四项基本任务：监管、征税、缉私和统计。除了这四项基本任务外，还包括：知识产权海关保护、海关对反倾销及反补贴的调查等。3.CustomsPowerToensuretheCustomsperformitsfunctionsanddutiesaccordingtolaw,thestateentitlestheCustomstoexercisesupervisionandcontrolovermeansoftransport,goods,articlesinaccordancewiththeCustomsLawandotherrelevantlawsandadministrativeregulationsThecharactersofCustomspower：specificity,independence,validity,priority.Generally,Customspowershallbeexercisedwiththefollowingbasicprinciples：legitimacy,suitability,independentexercisingandbeingsafeguardedaccordingtolaw.InaccordancewiththeCustomsLawandotherrelevantlawsandadministrativeregulations,theCustomsshallexercisethefollowingpowers：theadministrativeexaminationandapproval,taxcollectionandexemption,administrativeinspection（includesrightsofinspection,examination,seals,consulting,reproduction,enquiry,audit）,administrativeenforcement（includesrightsofretention,chargingdelayeddeclarationfeeandoverduefine,takingsamples,takingoverandsellingoffgoods,sellingoffgoodsinpriority,withholdingduties,offsettingdutiesorfinebysellingoffgoodstaxpreservative）,administrativepenalty,powerofcontinuouspursuitandcapture,administrativehandling（includesrightsofwearingandusingweapons）,administrativerewardandadministrativeruling.3.海关的权力海关权力，是指国家为了保证海关依法履行职责，通过《海关法》和其他法律、行政法规赋予海关的对进出境运输工具、货物、物品的监督管理权。海关权力的特点具有特定性、独立性、效力先定性、优益性。一般来说，海关权力行使应遵循的基本原则：合法、适当、依法独立行使、依法受到保障。根据《海关法》及有关法律、行政法规，海关的权力主要包括：行政审批权、税费征收及减免权、行政检查权（包括检查权；查验权；施加封志权；查阅、复制权；查问权；查询权；稽查权）、行政强制权（包括扣留权、滞报金、滞纳金征收权、提取货样、提取货物变卖、先行变卖权、强制扣缴和变价抵缴关税权、抵缴、变价抵缴罚款权、税收保全）、行政处罚权、连续追缉权、行政处理权（包括佩带和使用武器权、行政奖励权、行政裁定权）。4.CustomsManagementSystemandOrganizationalStructure（1）CustomsmanagementsystemThestateestablishesthecustomsattheportsopentoforeigncountriesandotherlocalitieswherecustomsaffairsareconcentrated.ThesubordinaterelationsofCustomsestablishmentsmaynotberestrictedbyadministrativedivisions.Customsofficeandentry-exitinspectionandquarantineagencymustbeestablishedatportsopentoforeigncountriesandregions.

（2）CustomsorganizationalstructureChinaCustomsisagovernmentagencythatdirectlysubordinatestotheStateCouncil.Itexercisesverticalleadershipandcentralizedmanagementsystem.Thecharactersofthesystemaremainlypresentedatthefollowingaspects：theCustomsranksaredividedintotheCustomsGeneralAdministration,regionalCustomsandsubordinateCustoms.SubordinateCustomsisundertheleadershipofregionalCustomsandresponsibleforit;regionalCustomsisundertheleadershipoftheCustomsGeneralAdministrationandresponsibleforit.AstheHighestgoverningbodyoftheCustomssystem,theCustomsGeneralAdministrationisagovernmentagencythatdirectlysubordinatestotheStateCouncil.UndertheleadershipoftheStateCouncil,itischargedwiththeresponsibilityofcarryingunifiedadministrationofalltheCustomsofficesthroughoutthecountry,manningquotas,fundsandmaterials,variouscustomsoperations.TheCustomsGeneralAdministrationsetsupGuangdongSub-AdministrationofCustomsand2SupervisingOfficesthatlocatedinTianjinandShanghairespectively.Theterm"regionalCustoms