报关英语教案

教案
课程名称：报关英语
授课班级： __14商务英语1234班_____
授课时间：_2015－2016_学年度第_1 学期
第 1 周至第 16 周共 16 周
1-16周（每周2-4学时）
Introduction:
Customs is an agency n.代理,机构of the government responsible for checking all import goods and assessing and collecting duties. Customs authorities work closely with the central bank of the
country to ensure that goods are only imported or exported in accordance with current regulations. Meanwhile, they have to levy n.征兵；征税v. 征收，索取；征税，征集duty，where applicable, on
a weight or quantity basis, or ad valorem adv. <拉>按价，按照价格[价值]，计税; and they must verify, to prevent dumping and illegal transfer of funds outside the country, that the goods are being sold at the
current market ruling in the country of origin.
Each country has its own customs, not excepting China.
China is an ancient country with a splendid history of civilization.
China Customs is a stage organ responsible for the supervision and control over控制means of transport, goods, luggage postal items and other articles entering or leaving the customs territory, the collection of customs duties, taxes and fees, the prevention of smuggling, the compilation of the customs statistics and handling of other customs matters.
一、The history of the development of Chinese customs
Chinese is one of the earliest countries set up customs.
（一）the ancient customs古代海关
1, Xia and Shang Dynasties: no customs records 1、夏商时期：无海关记载
2, the Western Zhou Dynasty: the emergence of the customs 2、西周：出现了海关——“关”
《周礼》：“关，要塞也。

”/“关，界上门。

”/“古者，境上为关。

”
“关”——政治行为军事作用
-- effect of military and political behavior
3、Spring and Autumn Period ：Began to levy tariffs
4、The Han Dynasty：open up the "Silk Road on the land"
张骞出使西域汉代在西北边境地区设关
在甘肃河西设四郡：酒泉、武威、张掖、敦煌（绢马贸易）
5、The Ming Dynasty
Foreign ship must first stop in certain wharf, after examination and registration, it was allowed to enter Nanjing
6、The Qing dynasty: Formally use the word "Customs”
（二）the modern customs 近代海关（After Opium War）
After the Opium War, a series of unequal treaties changed the nature Chinese Customs -- the semi colonial and semi feudal.
（三）The customs of the People's Republic of China
Shortly after the foundation of the People’s Republic of China, the Customs General Administration was set up by the state Council on , 1949.
二、the place we set the customs establishments
Q: The customs are found only in the coastal areas
The state establishes the Customs at ports open to the outside world and The place Customs operations are concentrated
Section 2: dialogue
Customs in China
A: Do you know the General Administration of Customs of China
B: Yes, the major function of the GACC is, under the leadership of the State Council, to lead and organize customs offices throughout the country in the enforcement of the Customs Law and related state polices and regulations and in the promotion and protection of socialist modernization.
A: What are the main tasks of the customs
B: The customs establishments exercise their functions and powers independently in accordance with the law, and are responsible to the GACC. China Customs takes on four tasks in the supervision and control of imports and exports, which are:
To exercise supervision and control over inward and outward goods and means of transport, passenger’s luggage and personal articles; 监督控制进出境的货物、运输工具，旅客的行李和私人物品；
To collect customs duties and other taxes and fees; 征收关税和其他税、费；
To prevent and counter smuggling activities; 预防和打击走私活动；
To compile customs statistics and deal with other customs matters. 编制海关统计和处理其他海关事务。

A: Up to date, how many customs establishments are there in China
B: With the development of China’s external economy and trade, as well as China’s further opening to the outside world, more and more customs establishments are set up. At present, the total number of customs establishment is 330, excluding those in China’s Taiwan, HongKong and Macao.
A: Thank you very much.
B: You’re welcome.
Reading
Q: Currerntly, what countries have sanctions制裁placed on them by the . government
A: To find out the answer to this question, you may go to the Office of Foreign Asset Controls of the Department of Treasury. It provides information about sanctions regulations and maintains a list of individual entities with which U.S. parties cannot do business.
要找到这个问题的答案，你可以去财政部外国资产管理处。

它提供了关于制裁条例和一份名单，美方无法与名单上的做生意。

Q: What federal agencies are involved in export controls and over what products
A: The Bureau of Export Administration of the Department of Commerce provide links to federal agencies with export control responsibilities.
Q: What if I need additional information on which federal agency has export controls／licensing authority over my product
A: Go to the BXA’s General Information facts web page.
Q: What is a Commodity Jurisdiction request
A: A commodity jurisdiction request is used to determine whether an item or the Department of State, Directorate of Defense Trade Controls(DDTC).
Q: What are dual-use exports and who is the licensing agent
A: dual-use exports are those materials and equipment which are defense-related, involving sensitive , military and nuclear) and non-sensitive applications, such as computers, weapons, licensing of defense services and defense (munitions) articles.
Although the BXA is the primary licensing agent for dual-use exports, the Defense Trade Controls in
WORDS AND PHRASES
1. Agency n. 代理；机构；力量
经销；代理；经销店；代理公司An agency is a business which provides a service on behalf of other businesses.
We had to hire maids through an agency. 我们得通过中介雇用女佣。

...a successful advertising agency. 一家成功的广告代理公司
（政府的）局，处，署，专业行政部门An agency is a government organization responsible for a certain area of administration
..this government agency monitors health and safety at work该部门负责劳工医疗和安全
Webster is retiring as head of the Central Intelligence Agency (CIA). 韦伯斯特即将从中央情报局局长的位子上退职
我加入了一个婚介机构. I joined a dating agency.
旅行社将为你安排旅行，或者你也可以自己安排交通工具The agency will make travel arrangements for you. Alternatively, you can organize your own transport.
The annual sales of this advertising agency are billion dollars. 这家广告代理商每年销售额是14亿美元
vt. 评定；估价；对（财产、收入等）进行估价
She suggests you first assess your income and outgoings.
她建议你先估算一下自己的收入和开销。

They assess his house at 15000 yuan. 他们给他房子的估价为15000元.
As an adult, you can assess the situation realistically.
作为一个成年人，你能现实地评估局势
It's difficult to assess the effects of these changes.
这些变化带来的效果难以评估。

We tried to assess his suitability for the job.
我们想评估一下他是否适合这项工作.
If you dump something somewhere, you put it or unload it there quickly and carelessly.——v 倾倒;倾卸
If something is dumped somewhere, it is put or left there because it is no longer wanted or needed ——v 丢弃;抛弃;扔掉
If you say that a place is a dump, you think it is ugly and unpleasant to live in or visit ——n. 肮脏的地方;乱七八糟的地方
the home market. ——v. (通常指为占领海外市场)倾销,抛售_dumping_ n.倾销
4. GAC General Administration of Customs
After returning home, has worked in Longkou, Shandong and Shanghai Customs General Administration of Customs.
回国后, 先后供职山东龙口海关和上海海关总署.
Under special conditions and at the discretion the General Administration of Customs thearrangement can be changed.
特殊情况下,经海关总署决定,可以进行调整.
5. State Council
–Under the leadership of the Party Central Committee and the State Council, the army and civilians in flooded areas fought the floods courageously.
–在中共中央、国务院的正确领导下, 灾区广大军民奋勇抗洪.
–The State Council exercises the function and power to appoint and remove administrative personnel according to the provisions of the law.
6. Smuggling
n. 走私，偷运；
v. 偷运( smuggle的现在分词)；私运；走私；不按规章地偷带（人或物）
They were caught smuggling diamonds into the country. —他们走私钻石入境时被发现了。

The evidence pointed to the existence of an international smuggling network. —证据表明很可能有一个国际走私网络存在.
走私毒品是严重的罪行.—Drug - smuggling is a serious crime.
军火走私—arms smuggling ；the smuggling of arms.
7. Compile vt. 汇编；编辑；编制；编译
When you compile something such as a report, book, or programme, you produce it by collecting and putting together many pieces of information.
编这本书花了10年时间。

——The book took 10 years to compile.
It takes years of hard work to compile a good dictionary. ——编辑一部好词典需要数年的艰苦工作. There they compile precious documents on the manners, government, religion, fauna and flora of the country. ——他们在这里搜集了不少关于风俗、政府、宗教、当地动植物等方面的宝贵资料
Section 3: Reading
Import and export Declarations
Import and export declarations are used primarily for the purpose of compiling periodic customs statistics. In Chinese mainland, Import and export declarations must be lodged before cargoes are released but in some countries or regions, they may be submitted within a prescribed, period after shipment (for example, in Hong Kong export declaration must be submitted within 14days after the date of shipment). The typical types of information required include identity of the exporter/importer, description of the goods (including Harmonized System Commodity Code). CIF (Cost, Insurance and Freight; for import ) or FOB （Free on Board; for export ）value, mode of transport, etc.
In China, Import declaration consists of three basic steps: 1) filling out the declaration form; 2) inspection of the goods and the accompanying documents by customs officials; 3) release/ clearance from customs after payment of the necessary duties or taxes. The usual types of accompanying documents required for import clearance include import license (if required), import cargo declaration form (China customs), export cargo inspection form (Chinese Inspection and Quarantine Bureau ), commercial invoice, bill of lading or air waybill, packing list, declaration of non-wood packaging, and documents on the basis of which tax reduction or waiver of inspection is claimed.
The usual types of documents required for export clearance are shipping order, bill of lading or air waybill, export cargo declaration form (China customs), export cargo inspection form (Chinese Inspection and Quarantine Bureau), commercial invoice, packing list, foreign exchange settlement certificate (for tax refund ) and certificate of origin.
On the basis of the information provided by the importer/ exporter, the customs authorities will compile the trade statistics for the period that show, for example, the types and total value of goods and
services traded with a foreign country. Combining information gathered through other sources, the government then determines the balance of trade . whether the country has a trade surplus or a trade deficit) with another country during a specific time period. This type of information can be used for various purposes, for example, for trade negotiations with foreign countries. Given the importance of these official documents strict compliance is expected from all exporters and importers in order to avoid penalties.
READING
FAQs for Customs Declaration in the EU欧盟报关的常见问题Frequently asked questions (FAQs) for customs declaration in the European Union (EU) are as follows.欧盟报关常见问题（FAQ）如下。

What is a customs declaration 报关是什么
The act whereby a person indicates the wish to place goods under a given customs procedure as provided for by the Community Customs Code（准则；码；法典；法规）(CCC) (Articles 4(17) and 59 to 78 CC).
（条款第4（17）和59至78的CC）。

Who should lodge a customs declaration 谁应向海关申报
In general，this task is performed by the owner of the goods or a person acting on his behalf (a representative). It may also be performed by the person having control over the goods. These persons may be individuals or companies，as well as in certain cases associations of persons. As a general rule these persons should be established in the Community.
Where should a customs declaration be lodged 应在哪里提出报关
The declaration is to be lodged with the customs office where the goods were or will shortly be presented (Article 201 CC1P)
Why should a customs declaration be lodged
In general to comply with obligations，and sometimes for seeking benefit from special procedures，as:
.on importation，goods brought into the customs territory must be assigned to a
customs-approved treatment or use (Article 48 CC);
.goods intended for export must be placed under the export procedure (Article 161(2) CC); and
.the lodging of a customs declaration is precisely恰好地；严谨地the means of placing goods under a customs procedure.
How should a customs declaration be made 报关单是什么形式
In the prescribed规定的form and manner，that is to say:在规定的形式和方式：
.electronically，according to the specifications made for such purpose. (Article 77 CC);
.in writing，on a Single Administrative Document ( SAD);
orally or by means of用，借助于an act replacing a customs declaration. Traveller are notably尤其entitled to拥有..的权利lodge an oral declaration (as far as their personal luggage and means of transport are concerned) as well as private consignee (in respect of关于certain small consignments).
Beware that certain other acts may constitute构成,被视为a customs declaration (Article 233, 237 CC1P)，e. g
.going through the green or “nothing to declare" channel;。

.going through a customs office which does not operate the two-channel system without spontaneously making a customs declaration:。

.affixing a “nothing to declare" sticker on the vehicle where this possibility is provided for; or.。

将“无申报“车上，这可能是提供的标签；或。

crossing the frontier.越过边境。

Are simplifications available 简化手续是否适用
Yes，in accordance with Article 76 CC and Article 253 CCIP，declarants may be authorized to lodge: .Incomplete declarations，which do not contain all the particulars adj 特别的，n.特色，项目，细目required or which are not accompanied by all the necessary documents.
.Simplified declarations，for which commercial or administrative documents may be used instead of SADs and which may also be incomplete.
.Declarations under the local clearance procedure，in such cases，the goods are entered for the customs procedure at the premises所在地of the declarant or any other place designated or approved by the customs authorities; the initial entry may at the same time be incomplete /simplified; moreover the declarant may be authorized not to present the goods to customs.
Normally，such declarations must be completed by a periodic declaration giving all the necessary information.
Complete the following statements with proper words or expressions according to the text.
I . The Office of Foreign Asset Controls of the Department of Treasury provides information about
__________ regulations and maintains a list of individual
__________ with which U. S. parties cannot do business.
2. Dual-use exports are those materials and equipment which are defense-related, involving
__________ (e. g, military or nuclear) and non-sensitive applications, such as computers，weapons，licensing of defense services and defense (munitions) articles.
3. In general，lodging a customs declaration is performed by the __________ of the goods or a person acting on his behalf (a representative)
4. Normally，such declarations must be completed by a __________ declaration giving all the necessary information.
Introduction:
All the import or export goods are under customs supervision.
In China，according to different purposes, before making Customs declaration, goods imported or exported are divided into 5 categories by the customs. They are:
1 general import and export goods;
2 bonded goods;
3 tax exempt or reduction goods;
4 temporary admission goods;
Other import and export goods.
Different goods have different procedures in making customs declaration.
PRE-TEXT PRACTICE
Discussion: What is the difference between bonded goods and tax exempt or reduction goods
Bonded Goods保税货物
According to Article 100 of Customs Law，bonded goods refer to涉及到，指的是the goods which enter the territory without duty职责,义务,税收payment procedures upon approval of customs authorities and are re-transported out of the territory again after storage，processing or assemble in the territory.
Customs supervision on bonded goods used for export processing could be divided into 5 areas.海关对保税加工货物（用于出口加工的保税货物）的监管可以分为5个区域。

1.Putting on Records of the Contract of Bonded Goods (Bonded Storage Goods
Dismissed 解雇，把…免职；遣散，解散，免除)备案保税货物的合同（保税仓储货
物免办）
This part is done in the early stage of management. the main task of the customs is to check and verify the contract goods and the credit conditions of the operational unit, confirm the nature of the commerce, finalize the risk level of the enterprise and the goods, issue Registration Manual after verification.
2.The Control of Import Goods进口货物的控制。

The main task of the customs in this part is to accept the import declaration of the bonded storage goods and the material required for bonded processing，and is in charge of 管理，负责，主管the clearance清关，通关after checkup and sealing. The person in charge is allowed to take the goods away from the control area and move them to bonded warehouses or bonded processing enterprises.
3.Checkup 检查and Verification 检定；核实；校核of the Conditions of Storage and
Processing of Goods 检查和核对的存储和加工货物的情况
The main task in this part is verify the report forms报表submitted by bonded business owner on a regular or irregular basis, check and verify data and goods at the enterprise/ depending on the actual conditions / to monitor the lawful, common storage and processing of bonded goods within the territory.
4.Handling the Customs Procedures According to the Actual Directions of the Goods
根据货物的实际流向办理海关手续
The main task in this part is to go through通过,检查,完成the corresponding相当的,对应的customs formalities respectively各自地，分别地according to the directions of the bonded goods, . storage, processing and re-carrying, returning-on-sale export, domestic sales commodities originally produced for exports, or settling for re-bond, etc.
5.Conclusion and Cancellation after Verification 核销结关
The main task of the customs in this part is to check and verify the relative data of import for storage，take out from the warehouse and where the bonded goods actually go; to check and verify the proportion比例of import and export of the bonded processing goods and the consumption消费；肺病；耗尽，消耗data; to make control and cancellation after verification according to the balance 平衡，余额of the import and export of the goods.
In terms of the newly-built bonded warehouse，bonded factory, bonded group, bonded material market, bonded area，etc., register procedures must be gone through before operation操作，经营，企业to gain the qualification for bonded management管理；经营；
WORDS AND PHRASES
bond n.合同，契约; vt. 把(进口货物)存放保税仓库
territory n.领土
storage n.贮存，贮藏，储藏处仓库
assemble vt.装配，组装
put on records of…对……进行备案
credit condition信用状况
seal n. 封条，封蜡
data n.数据，资料
warehouse n.仓库，货栈
correspond vt. 相一致，通信
re-carrying复运进境
cancellation n. 取消
proportion n.份额，比例
in terms of就……而论，在……方面
NOTES
1. put on records of the contract of bonded goods对保税合同进行备案
2. the nature of commerce交易性质
3. Registration Manual加工贸易登记手册，由海关核发
4. The main task in this part is to verity the report forms submitted by bonded business owner on a regular or irregular basis.
这部分主要的任务是对保税企业提交的报表进行常规或非常规的审核
5. conclusion and cancellation after verification核销结关
EXERCISES
Decide whether the following sentences are true(T)or false(F).
1. Bonded goods are goods which enter the territory without duty payment procedures upon approval of customs authorities and need not to be re-transported out of the territory. (F)
2. The person in charge of the clearance is allowed to take the goods away from the control area and move them to bonded warehouses or bonded processing enterprises.(T)
3. Returning-on-sale export is one of the directions of bonded goods. (T)
4. Customs authorities will issue tax exemption/reduction certificate to bonded business. (F)
SECTION 2
READING
Tax Exempt or Reduction Goods
ABC Co. Ltd is a very famous joint venture which wants to import 3 machines for the company’s own production in one of its government encouraged projects. Before making customs declaration，they have gone through the following procedures:
(1)The company filed an application to the customs for the approval of tax exemption or
reduction，and the documents they need to submit to the customs are as follows:
.the documents of approval from the competent commerce department商务主管部门的批准文件
.business license营业执照
.enterprises contract or import and export contract企业合同或进出口合同
.articles of association. 合营章程。

(2) The customs will then conduct领导；带领；vt. 组织；实施；执行examination to the company’s application, and，if there is nothing wrong, issue the “tax exemption/reduction certificate”
after completing the work of registration and archival filing.
After obtaining the “tax exemption/reduction certificate”, the company started to make declaration
for its importation.
SUPPLEMENTARY READING
Some Articles from Decree of the General Administration of Customs
of the People's Republic of China
Article 72 There a duty payer imports or exports any goods with duty reduction or exemption，it
shall，before the import or export of the goods，go through the duty reduction/exemption approval
formalities upon the strength of relevant papers and in accordance with the provisions concerned.
Article 74 For any goods with duty reduction or exemption，the duty payer shall，except as
otherwise prescribed，file an application to the customs for approval thereof. The customs shall conduct
examination and issue the tax reduction/exemption certificate in accordance with the relevant provision.
Article 75 Special goods imported with duty reduction or exemption for special areas, special
enterprises or special purposes shall be subject to customs supervision and control.
The duration through which special goods imported with duty reduction or exemption are subject to
customs supervision and control shall be as follows:
.ships，vessels，and aircrafts: 8 years;
.Motor、vehicles: 6 years;
.Other goods: 5 years.
Such duration shall be counted from the day when the goods are cleared.
Some Regulations from Guide to Application, Transaction and Administration for Duty
Reduction or Exemption
(I)Application for duty reduction or exemption granted for goods must be based upon the purpose
for private use. Enterprises and units shall not apply for and through the formalities for duty reduction or
exemption granted for goods for others in the name of themselves.
(2)To import or export goods under duty reduction or exemption, taxpayers shall apply to customs for going through formalities for duty reduction or exemption with relevant documents as required before importing or exporting goods.
(3)Project units (enterprises) shall report the using conditions of the goods granted with duty reduction or exemption to the competent customs in the first quarter of the year after the release of such goods within the period of custom supervision and control.
WORDS AND PHRASES
exempt vt.豁免，免除
reduction n.减少，降低
temporarily adv.暂时地
admission n.进入许可
joint venture 合资企业
file n.文件夹，档案; vt.把……归档，提交，呈递
competent adj. 主管的，辖区内的，有资格的
conduct vt.控制，指导，管理
application n.申请，申请书
archival adj. 档案的，备案的
obtain vt.获得，买到，得到
decree n法令，政令
duty payer纳税人
relevant adj.有关的，相关联的，相应的
prescribe vt.规定，指定遵守
duration n.限期，持续时间
be subject to以……为条件，受制于，从属于，常遭受….
As follows如下
EXERCISES
whether the following sentences are true(T) or false(F).
1.Goods with tax exemption or reduction are not necessary required to provide import licenses.(F)
2.Enterprises can apply for formalities for duty reduction or exemption granted for goods for others in
the name of themselves. ( F )
3.The duration of customs supervision of cars with duty exemption or reduction is 6 years. (T)
4.Goods granted with tax exemption or reduction do not need to report the using conditions to the
competent customs after the customs supervision and control. (F)
5.Enterprises or units will make customs declaration as soon as they submit the documents required to
the competent customs. (F)
2. Translate the following sentences into Chinese.
1. Project units (enterprises)shall report the using conditions of the goods granted with duty reduction or exemption to the competent customs in the first quarter of the year after the release of such goods within the period of customs supervision and control.
2. Normally，import licenses are necessary for goods granted with tax exemption or reduction.
3. Special goods imported with duty reduction or exemption for special areas, special enterprises or special purposes shall be subject to, customs supervision and control.
4. Taxpayers shall apply to customs for going through formalities for duty reduction or exemption with relevant documents as required before importing or exporting goods.
5. Before making customs declaration，companies and units have to go through certain procedures.
EXERCISES
1. Decide whether the following sentences are true(T ) or false(F)
1. TV sets that are going to be on the market of China are qualified for the temporary admission procedure. (F)
2. Equipments for use in activities relating to scientific research will only be exempted from tariff.
(F)
3. Goods to be sold during exhibitions can be exempted from customs duty. (F)
4. Temporary admission procedure is applicable to equipment for testing. (T)
5. Sometimes, goods permitted by the customs to import into China temporarily will enjoy a year of tariff and VAT exemption. (F)
2. Translate the following sentences into Chinese.
1. Good can be temporarily imported into multiple countries under the same carnet.
2. Temporary admission goods can be brought into our territory conditionally relieved from payment of import duties and taxes.
3. If the ATA Carnet is not used, exhibitors also need to provide security in the form of cash deposit, a guarantee from a bank or an insurance company which is approved on China by CCPIT.
4. In order to explore new markets, lots of exhibitors and companies display their goods both in their own countries and overseas.
5. Containers used for cargoes can be temporarily imported into China for a period not exceeding
6 months with exemption from tariff and VAT.
INTRODUCTION
In pace with the integration of global economy and the deepening effect of China entering WTO，international cooperation increases and national economy cycle forms.
The home enterprises are facing fiercer domestic and international competition. The development of foreign trade and modern logistics makes still greater demands on the management of customs declaration. As one of the major functions of China Customs official supervision and control over import and export procedures are most important to customs brokers. To help students have a better understanding of the process, this chapter presents a case study of customs entry and an introduction of ATA Carnet.
随着全球经济一体化发展以及中国加入WTO后不断加深的影响，国际合作增加了，国民经济循环形成了。

国内企业面临更加激烈的国内外竞争。

对外贸易和现代物流的发展对海关通关管理提出更高的要求。

作为一个中国的海关官员监督进出口程序控制的主要功能是海关经纪人最重要。

为了帮助学生更好的理解过程中，本章介绍了报关和ATA单证册介绍一个案例研究
Pre-text Practice
Discussion: what is your understanding of customs entry What kinds of documents could be used in the process
SECTION 1 DIALOGUE
Basic Concepts of Customs Entries and Duties
Direction
Read the dialogue with your partner and try to translate it into Chinese.
A: Could you please explain some basic concepts of customs entries and duties
B: Sure，I'll be glad if I can help.
A: Thanks. When do we submit the papers to the customs house
B: You submit the necessary papers when you are informed of that your freight has arrived.。