英语报关实务总复习

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报关员考试复习第三章报关英语及思考题

报关员考试复习第三章报关英语及思考题

报关员考试复习第三章报关英语及思考题2.shipper 托运人3.bill of lading 提单4.consignee 收货人5.port of discharge 卸货港6.number of packages 件数二、英汉对照报关常用语句1.This is our FOB quotation sheet.这是我们的F.O.B.价格单。

2.Are the prices on the list firm offers?单上的价格是实盘吗?3.All the quotations on the list are subject to our final confirmation.单中的所有价格以我方最后确认为准。

4.Our offer remains open for 3 days.我们的价格3天有效。

5.All these articles are our best selling lines.这些产品都是我们的畅销货。

6.If your price is favorable, we can place an order right away.如果按这个价格买进,我们可以马上订货。

三、英汉对照报关常用缩写语1.C.O.D.(Cash On Delivery) 货到付款2.D/W (Deadweight) 重量货物3.D.W.T. (Dead Weight Tonnage) 载重吨位,重量吨位4.D.P.V.( Duty-Paid Value) 完税价格5.E/D ( Export Declaration) 出口申报单6.GATT (General Agreement on Tariffs and Trade) 关税及贸易总协定(1)我国经核准有对外贸易经营权的企业类型主要有哪些?(2)简述我国进口配额或许可证管理商品的范围。

(3)简述进出口配额或许可证申请手续及通关要求。

(4)简述海关对重要工业品的进口管理。

《报关实务》期末考试复习资料

《报关实务》期末考试复习资料

《报关实务》期末考试复习资料一、术语翻译(10X1' =0')P301-302常用单证英文名称和简写二、名词解释(5 X4' = 20 '1. 报关/报关单(1) 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。

(2) 报关单:报关单是由报关员按照海关规定格式填报的申报单,是指《海关进出口货物报关单填制规范》所规定的进(出)口货物报关单或者带有进出口货物报关单性质专用于特定区域、特定货物以及特定运输方式的单证。

2. 补偿贸易/易货贸易(1)补偿贸易(Compensation Trade):补偿贸易是交易的一方在对方提供信贷的基础上,进口设备或技术,而用向对方返销由进口设备或技术所生产的直接产品或相关产品或其他产品或劳务所得的价款,分期偿还进口价款的一种贸易做法。

(2)易货贸易:易货贸易是买卖双方之间进行的货物或劳务等值或基本等值的直接交换,是不通过货币媒介而直接用出口货物交换进口货物的贸易方式。

3. 一般进出口货物/保税进出口货物/特定减免税货物/暂准进出境货物/过境货物定义(1)一般进出口货物:一般进出口货物是一般进口货物和一般出口货物的合称,是指在货物进出境环节缴纳了应征的进出口税费,并办结了所有必要的海关手续,海关放行后不再进行监管,可以直接进入生产和消费领域的进出口货物。

(2)保税进出口货物:保税货物是指经海关批准未办理纳税手续进境,在境内储存、加工、装配后复运出境的货物。

保税货物根据其进入关境后的目的不同,分为保税加工货物和保税物流货物两大类。

A. 保税加工货物:保税加工货物或称加工贸易保税货物,是指经海关批准未办理纳税手续进境,在境内加工、装配后复运出境的货物。

B. 保税物流货物:保税物流货物是指经海关批准未办理纳税手续进境,在境内储存后复运出境的货物,也称为保税仓库货物。

《报关实务》期末考试复习资料

《报关实务》期末考试复习资料

《报关实务》期末考试复习资料一、术语翻译( 10× 1’= 10’) P301-302常用单证英文名称和简写NO. 中文英文名称1 商业发票 Commercial Invoice2 发票 Invoice3 单价 Unit Price4 数量 Quantity5 佣金 Commission6 折扣 Rebate/Allowance/Discount7 总额 Amount/Total Amount8 总计 Total/Say9 规格、型号 Model/Specification10 商品名称 Description of Goods/Product and Description/Goods Description/Name and Commodity/Material11 商品编码 HS Code12 合同号 Contract No./Order No./Confirmation No.13 空运单 Air Way Bill/Air Freight Bill14 发货单位(发货人) Consignor/Shipper/Exporter(托运人)15 收货单位(抬头人) To/Sold to Messrs /For Account and Riskof/Consignee/Sold to16 被通知人 Notify Party17 提单 Bill ofLading18 船名 Ocean Vessel19 船运 Vessel20 航程(航次) Voyage No.21 收货地点 Place ofReceipt by Pre—carriage22 装货(运)港 Port ofLoading/Port of Shipment23 停靠港 Port ofCall24 转运港 Port ofTransit25 经由 By way of26 转运到 In Transit to27 在……转船 With Transshipment at28 卸货港 Port ofDischarge29 指运港 Port ofDestination30 到达港 Port ofArrival31 最终目的地 Place ofDelivery32 目的地 Destination Country33 原产国 Made In/Country ofOrigin34 运费 Freight35 保险费 Insurance/Premium36 杂费 Extras37 集装箱号 Container No.38 标记唛码 Marks39 件数 Packages40 件数和包装种类 Number and Kind ofPackages41 包装 Packing42 尺寸 Size43 净重 Net Weight44 毛重 Gross Weight二、名词解释(5 × 4’= 20’)1. 报关/报关单(1) 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。

【资格考试】报关员考试复习第五章报关英语及思考题

【资格考试】报关员考试复习第五章报关英语及思考题
从质量方面考虑,我认为这个价格是合理的。
6.Our products are of high quality.
我们的产品质量好。
我们的产品是有竞争力的。
8.I don’t think the end user would accept your price.
客户很难接受你们的价格。
9.In order to conclude the business, we may make some concessions.
为了达成交易,我们接受你方的价格。
12.What do your think of your price?
您觉得你们的报价怎么样?
如果按这个价格买进,我方实在难以推销。
我们的价格和国际市场的价格相比还是合理的。
4.Your price is higher than those we got from elsewhere.
你们的价格比我们从别处得到的报价要高。
5.Taking the quality into consideration, I think the price is reasonable.
4.terms of trade贸易方式
5.importer进口商
6.exporter出口商
7.term of foreign exchange外汇
8.country whence consigned进口国家
9.export license出口许可证
10.validity of import license进口许可证有效期
11.export license出口许可证
12.means of transport运输工具
二、英汉对照报关常用语句
1.It is difficult for us sell the goods, as your price is so high.

【资格考试】报关员考试复习第六章报关英语及思考题

【资格考试】报关员考试复习第六章报关英语及思考题
如果您们答应提前交货,我们可以接受你方的价格。
6.How many do you intend to order?
这种产品你们想订多少?
7.We want to order 800 cases.
我们想订800箱。
8.The most we can offer you at present is 500 cases.
目前我们最多只能报500箱。
9.I suggest you buy this product.
我建议你们购买这种商品。
10.The supply position of this product is better.
这种商品的供应情况好一些。
11.The minimum quantity of an order for the goods is 500 cases.
11.bearer持票人
12.bill drawn payable at a certain time after sight见票若干日付款的汇票
二、英汉对照报关常用语句
1.I’ am afraid your price is quite high.
我觉得你们的价格比较高。
2.I’ m afraid we can’ t accept your pric
编 辑:__________________
时 间:__________________
报关员考试复习第六章报关英语及思考题
一、英汉对照报关常用单词词组
1.additional order追加订单
2.advice of shipment装运通知,装船通知
我们无法接受你方的还盘。
目前这种商品是供过于求。
4.This is our lowest quotation. I’ m afraid we can’ t go any further.

2019年报关员考试报关英语复习纲要共13页word资料

2019年报关员考试报关英语复习纲要共13页word资料

2019年报关员考试报关英语复习纲要:第一章报关员考试复习纲要第一章[报关英语]一、英汉对照报关常用单词、词组1.invoice 发票2.invoice no. 发票编号3.port of shipment 起运地4.port of destination 目的地,到达地5.date of shipment 装船日期,出运口岸6.marks & no. 唛头7modity code 商品编码8.description 品名9.quantity 数量10.price 价格11.unit price 单价12.total amount 总价二、英汉对照报关常用语句1.Excuse me, are you Mr. Brown from Paris?请问,您是从巴黎来的布朗先生吗?2.I work in the China National Machinery Import and Export Corporation.我在中国机械进出口总公司工作。

3.I have been assigned to negotiate business with you.公司委派我和你们具体洽谈业务。

4.I’m the manager of the Chi na Textiles Import and Export Corporation.我是中国纺织品进出口总公司的经理。

5.You may take a rest today and we’ll talk about our business tomorrow.今天您先休息休息,业务的事明天再谈。

6.If there is an opportunity, we’d like to see your manager.如果有机会,我们想见一见你们总经理。

7.Our manager would like to invite you to dinner this evening at the Beijing Roast Duck Restaurant. 今晚我们经理想请你们去北京烤鸭店吃饭。

XX报关员资格考试《报关英语》复习精华

XX报关员资格考试《报关英语》复习精华

XX报关员资格考试《报关英语》复习精华一、英汉对照报关常用单词、词组1. weight 净重2.gross weight 毛重3.measurement 尺码4.packing 包装5.sales contract No. 售货合同编号6.packing list 装箱单7.package No. 包装箱号码8.total packages 包装总数9.case No. 箱号10.specification 规格11.country of origin 生产国别,原产国12.contract of purchase 订购合同二、英汉对照报关常用语句1.We stick to a consistent policy in our foreign trade work. 我们的对外贸易政策是一贯的。

2.We have adopted the usual international practices in our foreign trade work.我们在外贸工作中采用了国际上的通用做法。

3.We readjust our price aording to the international markets.我们是根据世界市场的行情来调整价格的。

4.May I know what particular line you are interested inthis time?你们这次来主要想谈哪方面的生意呀?5.We are very much interested in your hardware.我们对你们的小五金很感兴趣。

6.This is our inquiry, would you like to have a look?这是询价单,请您看一下。

7.We hope that we can do substantial business with you in this line.我们希望能在这方面和你们大量成交。

报关英语各章节复习资料汇总

报关英语各章节复习资料汇总

报关员考试复习大纲第一章[报关英语]一、英汉对照报关常用单词、词组1.invoice 发票2.invoice no. 发票编号3.port of shipment 起运地4.port of destination 目的地,到达地5.date of shipment 装船日期,出运口岸6.marks & no. 唛头modity code 商品编码8.description 品名9.quantity 数量10.price 价格11.unit price 单价12.total amount 总价二、英汉对照报关常用语句1.Excuse me, are you Mr. Brown from Paris?请问,您是从巴黎来的布朗先生吗?2.I work in the China National Machinery Import and Export Corporation.我在中国机械进出口总公司工作。

3.I have been assigned to negotiate business with you.公司委派我和你们具体洽谈业务。

4.I’m the manager of the China Textiles Import and Export Corporation.我是中国纺织品进出口总公司的经理。

5.You may take a rest today and we’ll talk about our business tomorrow.今天您先休息休息,业务的事明天再谈。

6.If there is an opportunity, we’d l ike to see your manager.如果有机会,我们想见一见你们总经理。

7.Our manager would like to invite you to dinner this evening at the Beijing Roast Duck Restaurant.今晚我们经理想请你们去北京烤鸭店吃饭。

报关专业英语期末考试复习

报关专业英语期末考试复习

报关专业英语期末考试复习专业英语重修考试词组互译1.海关2.收货人3. quarantine4. 承兑银行5.装运通知6.Ad valorem freight7.信用证申请人8.汇票9. bill drawn payable at sight 10.提单11.散装货12.货物运输保险13.Cash on delivery14. 原产地证书15. chargeable weight16.Commodity code 17.还盘18. 提单19.商业发票20.结关21.出口许可证22. 检验证书23. 保险单24.信用证(简称和全称)25. 收货人26.集装箱27.Installment28. customary packing 29.关税30.Customs house 31.Customs valuation32. 交货日期33. 品名34.信用证(简称和全称)35.Declaration to customs36. documents against payment after sight 37.缴纳税款38.查验39.Export control40. 出口许可证41.托收42.Drawee43. Consignment44. 货仓45.d.w.t46. 不定期租船47.Chargeable weight48.bill drawn payable at sight 48.Export-processing free zone49.D/A(写出全称和中文)50.补贴51. 出口商52. 运费53.共同海损54. 毛重55.保证金56. 规格57.集装箱58.Drawback58.关税59.尺码60.净重61.装箱单62.分批装运63.卸货港64.Formalities65.放行66.数量67.LCL (全英文和中文)67.S/O (全英和中文)68.N/N(全英和中文)69.清关70.出口结汇71.G.A.(英文全称和中文)72.占用73.手续74.D/P(全英和中文)75.T/T76.平安险77.W.P.A(全英和中文)78.一切险79. General additional risk80.FCL(全英和中文)句子翻译复习1. Customs and Excise pulls together a host of anti-drugs initiatives set up to:Help young people resist drug misuse andachieve their full potential;Protect their communities from drug related anti-social and criminal behavior;Enable people with drug problems to overcome them and live healthy and crime-free lives; Stifle the availability of illegal drugs on streets.2. During the course of the examination Customs must check that the shipping marks,number of package,weight,specifications of the cargo,and trading country correspond with those on the licenses;that the cargo accords with relevant regulations on foreign trade;that there is no damage to or loss of cargo;that the quality and packing of exported goods are up to requirement.3.Tariff rates on imports fall into two categories:general rates and preferential rates. The general rates apply to goods imported from and produced or manufactured in countries orregions with which the P.R. China has concluded no agreement for reciprocal tariff preference; the preferential rates apply to goods imported from and produced or manufactured in countries or regions with which China has conclude such agreement.4.Duty reduction or exemption may be granted for certain import and export goods such as goods of specific areas, specific enterprises or for specific purposes. Temporary duty reduction or exemption may be granted to goods imported by special permission after the importer or exporter of the goods submits to the Customs an amount equal to the duties or provides a security.5.If a company is planning to install a new plant, it can avoid paying import duty on each of the separate shipments of machinery andcomponents for the plant by placing the individual deliveries in a bonded warehouse. The various lots may be cleared from the bonded warehouse and duty paid on them when the company is in a position to begin erecting the entire plant.6.It was recognized that such a new classification system would produce a number of major advantages such as:(1)Reducing the cost of describing, classifying and coding goods for different purposes within any one international trade transaction;(2)Facilitating the collection, comparison and analysis of international trade statistics, for the purpose of trade negotiations, economic analysis or other reasons。

报关实务期末复习(11英语)

报关实务期末复习(11英语)

Ⅰ案例分析案例一A公司(440153xxxx)进口一批原料加工成成品。

经有关主管部门的批准,将部分成品售给B公司(440196xxxx),由B公司进一步加工后复出口。

请根据上述案例,回答问题:1、该加工业务在海关监管中称为()。

2、关于备案,应由()凭出口加工区管委会批复,向所在地出口加工区海关备案后,方可开展货物的实际结转。

3、办理计划备案的手续是先由()向()海关申请备案,后由()向()海关备案。

4、办理每批实际发货、收货之日起()天内办结报关手续。

5、结转报关手续是A企业填报()报出口,B企业填报()报进口。

案例二中国华中进出口集团公司与香港华宁公司以FOB高雄USD18元/台的价格条款签订了进口10,000台原产于台湾的简易型电动可调气泵(属自动许可管理、法定商检商品)的合同。

该批货物于2002年11月9日由蓝湖号货轮载运进境。

该公司于当日向海关申报货物进口。

海关验放后,收货人发现其中有500台损坏。

经该公司与香港华宁公司交涉,香港华宁公司同意另免费补偿同数量、同品牌、同规格的货物。

补偿货物于2002年11月18日运达。

根据上述案例,回答下列问题:1、该批货物向海关申报进口时应提供()单证:2、对该批货物,海关应按()税率计征进口税:3、海关在查验该批货物时:要求()应到场。

4、该批免费补偿货物进口时,报关单“贸易方式”栏应填报为:()。

5、关于该批损坏货物及其免费补偿货物的进口税费,如收货人将该批损坏货物退运出境,并已向海关申请退还原征税款,则补偿货物进口时应()。

案例三中国成套设备进出口总公司(北京)(CHINA NATIONAL COMPLETE PLANT IMPORT & EXPORT CORP.)与法国LECLEC公司于2005年7月8日在广州签定了出售户外家具(outdoor furniture)的外贸合同,货名:花园椅(Garden Chair, 铸铁底座的木椅,按规定出口时需要有动植物检验检疫证明),型号:TG0503,价格:USD58.00/PC FOB Guangzhou,数量: 950把,毛重:20KGS/PC,净重:18KGS/PC,包装:1PC/CTN,集装箱:1X20’,生产厂家:广东南海飞达家具厂,最迟装船日期:2005年9月8日,起运港:广州港,目的港:马赛,支付方式:不可撤销信用证。

报关考试复习指导:海关业务英语

报关考试复习指导:海关业务英语

1。

Consignee(Name and address) 收货⼈(名称或地址)2.Contract NO. 合同协议号3.Currency of settle ment 结算货币名称(币制)4.Country of origin of goods 商品原产国5.Consignor 发化⼈6.description of goods 商品名称7.deposit 押⾦,保证⾦8.duty -paying value 完税价格9.duty -free price 免税价格10.duty suspension 暂缓纳税11.duty paid proof 完税凭证12.duty paid certificate 收税单13.dumping duty 倾销税(为反对倾销⽽征的税)14.Documents against payment at sight(D/P sight)即期付款交单15.detail freight list 货物明细单16.destination ⽬的地(港)17.dispatch note 发运单18.delivery terms 交货条款19.delivery port 交货⼝岸(港)20.delivery order 交货单,出货单21.delivery date 交货期(⽇期)22.delivery and customs agent 提货23.Delivered Duty Paid(DDP) 完税交货24.declare goods 申报货物25.declare at the Customs 报关26.declaration formalities(customs formalities)报关⼿续27.Declaration for the Exit of Transit cargo过境地货物出境报关单28.Declaration for Entry of Transit cargo过境地货物⼊境报关单29.debenture(customs drawback certifica)海关(退税)凭单30.damage seals affixed by th Customs 损坏海关封志31.dead -weight 船舶载重量32.documents against payment 付款交单33.extensive search 重点检查34.entry for dutiable goods 应纳税商品进⼝报关单35.4entry for free goods 免税货物进⼝报关单 36.EDI(Electronic Data Interchorge) 电⼦数据交换37.enterprise 企业单位38.enter in to 与……订约,开始39.entrus t委托,信托40.entry 报关⼿续,报单,进⼊,⼊⼝41.forge 伪造42.Foreign Trade Zone 对外贸易区43.fees 规费44.fill in 填写45.final clearance 结关放⾏46.final decision 最后决定47.fine 罚⾦、罚款48.fixed duty 固定关税49.General Customs Administration 海关部署50.general deduction ⼀般减税51.General lits(of cargo) 总货单52.general rules 通⽤规则53.general system of preferences 普遍优惠制54.general tariff rate 普通税率55.hand baggage ⼿提⾏李56.half - duty 半税57.high duty ⾼关税58.identify 认为……⼀致60.in terms of(in respect to) 在……⽅⾯61.in connection with 与……相关的62.infringe 侵犯63.intelligence 情报64.illegal 违规的,⾮法的,不合法的65.immigration 外来的移民,移居⼊境66.free alongside ship(FAS) 船边交货67.in dupicate ⼀式⼆份68.in the interests of 对……是有利的,为了……的利益69.import taxes or duties进⼝税务局或关税70.inspect 检查,检验。

英语报关实务总复习

英语报关实务总复习

期末考前总复习
Word 资料
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收货人负责运输,收货人自己安排运输工具到贸易双方指定的地点接收货物,并为运输途中
的货物购买保险。

发货人负责把货物装到收货人指定的运输工具上即完成交货。

FCA多用于
集装箱运输。

FOB,CIF,CFR和FCA条款的风险转移。

货物在运输途中的风险都是在货物越过船舷或装上运
输工具时,转移给收货人。

Risks of cargo loss or damage pass from seller to buyer when the
cargo pass the ship’s rail at load port or is loaded onto buyer’s conveyance under FCA.
Free In & Free Out / Free In and Out = FIO 船方不负责装卸货,也不承担费用
Liner In & Liner Out = LILO 船方负责装卸货,并承担费用,但以船舷为界
Insurance (Week 5)
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Word 资料。

报关员考试复习第四章小结及报关英语

报关员考试复习第四章小结及报关英语

报关员考试复习第四章小结及报关英语小结1.进出口货物报关单的概念、内容、分类,填报报关单的基本要求以及其他有关通关单证的填制要求是本章的学习重点。

2.一般贸易进出口货物报关单的填制是本章的学习难点。

报关英语一、英汉对照报关常用单词、词组1.surface transport charge 地面运输费2.air freight charge 航空运费3.actual weight 时间重量4.chargeable weight 计费重量5.airport of departure 始发站6.airport of destination 目的站二、英汉对照报关常用语句1.Our price is highly competitive.我方价格极有竞争性。

2.This is our latest price list.这是我们的最新价格单。

3.I’d like to have your lowest quotation C.I.F. San Francisco.希望你们报一个C.I.F.旧金山的最低价。

4.Can you give us an indication of your price?请你们先提出一个估计价格吧。

5.The price this commodity is $400 per piece C.I.F. San Francisco.这种产品C.I.F.旧金山的价格是400美元一台。

6.Is this your C.I.F. quotation?你们的报价是成本加运费和保险费的到岸价吗?三、英汉对照报关常用缩写语:1.M/T( Mail Transfer) 信汇2.S/O (Shipping Order) 装货单(俗称下货纸)3.G.S.P. (Generalized System of Preferences) 普遍优惠制度4.C.C.V.O.(Combined Certificate of Value and Origin) 估价和原产地联合证明书5.A.W. B(Air Way Bill) 空运提单6.A/V (Ad Valorem) 从价税。

报关员考试复习指导——报关英语学习资料(九)

报关员考试复习指导——报关英语学习资料(九)

报关员考试复习指导——报关英语学习资料(九)一、英汉对照报关常用单词、词组1.collection on documents 跟单托收2.consular invoice 领事签证发票、领事发票3.container 集装箱4.customs drawback 海关退税5.customs duty 关税6.customs duty rate 关税税率二、英汉对照报关常用语句1.I hope that the goods can be dispatched promptly after you get my L/C.我希望你们能在收到我方信用证后马上交货。

2.Shipment can be effected within two or three weeks after receipt of your L/C.我们在收到你方信用证的两三个星期内就能交货。

3.You may know that time of delivery is a matter of great importance to us.您知道交货时间对我们来说很重要。

4.I’m very sorry,we can’t advance the time of delivery.非常抱歉,我们不能提前交货.5.We will take the responsibility of chartering a ship.我们可以负责租船装运。

三、英汉对照报关常用缩写语1.ROG (Receipt Of Goods) 货物收据2.RTM (Registered Trade Mark) 注册商标3.TA (Time of Arrival) 到达时期4.TOS (Type Of Shipment) 装运方式5.UFN (Unit Further Notice) 另行通知6.UPD (Unpaid) 货款未付7.W/W (Warehouse to Warehouse) 仓至仓8.XH (extra hard, heavy, high) 超硬(重、高)。

报关水平测试报关英语复习指导

报关水平测试报关英语复习指导

报关水平测试报关英语复习指导1.支付条件(Terms of payment)(1)Our usual way of payment is by confirmed and irrevocable letter of credit available by draft at sight for the full amount of the contracted goods to be established in our favour through a bank acceptable to the sellers.我们的一般付款方式是保兑的、不可撤销的、以我公司为受益人的、足额信用证,见票即付。

信用证应通过为卖方认可的银行开出。

(2)For payment,we require 100% value,confirmed and irrevocable letter of credit with partial shipment and transhipment allowedclause,available by draft at sight,payable against surrendering the full set of shipping documents to the negotiating bank here.我们要求用100%金额的、保兑的、不可撤销的信用证,并规定允许转船和分批装运,凭汇票向议付行交单即期付款。

(3)The letter of credit should be established with its clausesin confirmation with the terms and conditions of the contract.信用证所开条款,必须与合约条款相符。

(4)We usually accept payment by L/C at sight draft or by T/T in advance,but never by C.O.D.通常我们接受即期信用证付款或电汇。

报关实务总复习.ppt

报关实务总复习.ppt

4.根据海关现行规定,代理报关企业向海关报关时,必须出示的文件有: (

A、报关注册登记证书
B、本企业法定代表人签名的授权办理本次报关纳税等事宜的责任授权书
C、承揽、承运进出口货物的协议书
D、委托人的报关委托书
9
相关模拟题目三
1.代理报关企业只能接受有进出口经营权的单位的委托,办理本企业承揽、承运货物的报关纳 税事宜。( )
23
注册登记所需要提交的文件资料
报关企业申请报关注册登记所需要相同的文件资料 《报关注册登记申请书》 《企业情况登记表》 《企业管理人员情况登记表》 营业执照副本复印件 税务登记证副本复印件 企业报关专用章(印模) 企业法人和报关业务负责人情况 企业章程
报关企业申请报关注册登记所需要不同的文件资料 海关总署批准设立专业的文件(专业报关企业) 国家主管部门允许从事货代或船代业务的批复文件(代理报关企业) 国家主管部门进出口许可或进出口权登记证明文件(自理报关企业) 企业合同(外商投资企业)
7.根据《海关法》的规定,海关一般设在(

A.对外开放的口岸 B.沿海城市 C.海关业务集中的地点
D.贸易市场集中的地点
8.根据海关现行规定,申请异地报关备案的报关单位须具备的条件是(
11
海关概述
海关的概念 关境和国境的区别 海关的设关原则 海关的领导体制 海关机构设置以及相关的责任范围
12
海关的概念
海关是进出境活动的监督和管理机关 海关的性质
国家行政管理机构 进出境监督管理机构 海关活动是行政执法活动
13
关境与国境的区别
关境指的是适用同一海关法和同一 关税条例的区域。
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**在发生共同海损是,提单持有人如何自愿做出牺牲呢?提单背面的共同海损条款!
Payment in International Trade (Week 6-7)
The 3 basic methods of payment in international trade.
2.Evidence of contract of carriage(运输合同的证明)
3.Document of title(物权凭证)
Bill of Lading is mainly divided into “To Order” Bill of lading(指示提单) or Straight Bill of lading(记名提单)。目前,国际上主要使用的提单是指示提单,记名提单比较少。
With the banker’s form, a bill of exchange is issued by the seller (beneficiary) and paid by issuing bank or collecting bank.贸易汇票是银行格式,是由发货人(受益人)签发,经议付行/托收行背书,由开证行/代收行支付的银行文件。
收货人负责运输,收货人自己安排运输工具到贸易双方指定的地点接收货物,并为运输途中的货物购买保险。发货人负责把货物装到收货人指定的运输工具上即完成交货。FCA多用于集装箱运输。
FOB,CIF,CFR和FCA条款的风险转移。货物在运输途中的风险都是在货物越过船舷或装上运输工具时,转移给收货人。Risks of cargo loss or damage pass from seller to buyer when the cargo pass the ship’s rail at load port or is loaded onto buyer’s conveyance under FCA.
One set of Original "Certificate of Weight“
or One set of Original “Certificate of Quantity”
One set of Original "Certificate of Analysis/Quality”
One set of Original "Certificate of Origin“
International Trade Terms
(week 2)
INCOTERMS 2000 or INCOTERMS 2010 is the international convention issued by ICC(国际商会), giving definition of international trade terms.
Natural Calamity (the act of god) (源自海洋的天灾,如风暴、海啸等)
Perils of the sea(人力不抗也属于natural calamity)
Fortuitous accidents (人类在海洋活动中意外事故,如船舶搁浅等)
General Extraneous Risks(非源自海洋的意外事故,不是人的因素
发货人负责运输,发货人自己负责安排运输船舶装货,并把货物送到收货人指定的卸货港(目的地)码头,并要为运输途中的货物购买保险,收货人只需要在目的地的船舶舱底收货,卸货费和风险由收货人自己承担。
CFR=Cost & Freight到岸价。It is the seller to be responsible for transportation. The seller needs to arrange ships and load and carry the cargo to unloading port nominated by buyer. The buyer is responsible for arrangement of insurance for the cargo loaded on board and unloading the cargo at destination at the cost and risks of buyer.
Documentary collection(跟单托收)
Documentary Credit (Letter of Credit)(跟单信用证)
including Stand-by Letter of Credit(备用信用证,也叫担保信用证)
在托收和信用证结算中,都使用贸易汇票
Trade Bill of Exchange is applied in collection and documentary credit.
期末考前总复习
Bills of Lading(Week 1)
Bill of lading is the main shipping document in international trade.
The 3 functions of bill of lading(提单的三大功能)
1.Receipt of Goods loaded on board a ship(船上收到货物的收据)
Extraneous Risk致的意外事故)
Special Extraneous Risks(因人的社会或商业活动导致的意外事故)
Risks may mean Loss. (有风险就意味着有损失)
Actual total loss(实际全损)
Total loss
Loss(全损)Constructive total loss(推定全损)
注意:课堂所教的三种付款方式与课本不同,请复习老师课件上的内容。
Payment in advance (预付货款)
Remittance(汇款)
Payment after cargo arrival(货到付款)
Clean collection(光票托收)
3 methods collection(托收)
信用证或跟单托收所需要审核的单证主语是:
Commercial Invoice in triplicate, issued by Seller
Complete set (3/3) of "Clean on Board" Ocean Bill of Lading duly endorsed.
Packing Lilect Customs duties, taxes & fees.
清洁已装船提单是发货人用于凭提单办理银行结汇,不清洁及货物没有装船的提单,银行不受理。
Bills of Lading have a set of three original copies. And one copy being accomplished, others to be void.提单通常一式三份正本,一份办理了提货,其余的即失效。
投保时通常是按照货物的CIF价格投保110%,即全损时,保险公司赔偿110%。
Particular Average单独海损(单独的利益,损失单独承担)
Common perils or danger (cargo, ship, crew)
General Average共同海损(的三个条件) Voluntary Sacrifice
INCOTERMS的中文名称:《跟单信用证统一管理解释通则》
国际贸易中常用的贸易术语:FOB, CIF, CFR, FCA
制定贸易术语是为了确定买卖双方谁负责办理运输和购买保险,以及运输的风险的转移等。
FOB= Free on board离岸价。It is the buyer to be responsible for transportation. The buyer needs to arrange ships to loading port nominated by seller and to arrange insurance for the cargo loaded on board. The seller is responsible for loading the cargo into the holds of the vessels nominated by buyer.
Partial Loss(部分损失)
The 3 basic coverage of insurance in international trade贸易中主语的三种险别(coverage)
FPA (Free from Particular Average)平安险(基本险)
Main coverage: WPA (With Particular Average)水渍险
Free In & Free Out / Free In and Out = FIO船方不负责装卸货,也不承担费用
Liner In & Liner Out = LILO船方负责装卸货,并承担费用,但以船舷为界
Insurance (Week 5)
No risks = loss insurance
In cargo transportation, especially maritime transportation, the risks include:
收货人负责运输,收货人自己安排运输船舶到发货人指定的码头来装货,并为自己的货物购买保险。发货人只负责把货物装到收货人租的船舶舱底。
CIF=Cost, Insurance & Freight到岸价。It is the seller to be responsible for transportation. The seller needs to arrange ships and load and carry the cargo to unloading port nominated by buyer and to arrange insurance for the cargo loaded on board. The buyer is responsible for unloading the cargo at destination at the cost and risks of buyer.
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