报关英语

第四章报关英语【学习目的】本章精选了几篇与海关组织和报关业务有关的文章，收集了许多报关常用英语，以期在熟练掌握业务术语的基础上，能快速阅读相关文章。【技能要求】熟悉海关知识，掌握进出口报关所需英语，能够熟练地阅读并运用。本章脉络WCO-TheglobalcentreofCustomsexpertiseChinaCustomsandWCOCustomsDeclarationProceduresoftheImportingMaterialsinProcessingTradeChinaReformscustomsdeclarationsystemforpassengers文章选读外贸单词、词组海关英语常用词汇英汉对照常用缩写语CustomsDeclarationProceduresoftheImportingMaterialsinProcessingTrade(ForJointVenture,Cooperative&WhollyForeign-ownedEnterprises)Chinadoeshighlyencouragejointventure,cooperative&whollyforeignownedenterprisestoengageinthedomesticprocessingoperation,suchasmanufacturing,producing,etc.,andexportthefinishedproductsoverseas,whichbenefitsChinavariablyinincreasingtheemploymentrate,takingintheforeignexchangeandintroducingthetechniqueofforeign-ownedenterprises.ProcessingTradefeaturesinprocessingtheimportingmaterials,exportingthefinalproducts,takinginforeignexchange,thuscompletesatradecycle.Itsimportcustomsdeclarationproceduresandregulationsarestipulatedasfollows:A.ExaminationandapprovalofprocessingtradecontractIntheeventofapplyingforthecontract,theforeign-investedenterprisesarerequestedbythesupervisingForeignEconomicandTradedepartmenttofurnishthedocumentsaslistedhereinafter:–a.ApprovalCertificateofforeign-investedenterprise;–b.BusinessLicenseofforeign-investedenterprise;–c.Capitalverificationreportofforeign-investedenterprise;–d.Capabilityandperformanceofprocessingandproducing.Documentsandmaterialsnecessarilysubmittedonapplyingforcontacteachtime:–a.ApprovalCertificateofbusiness(contract)dealinginprocessingtrade;–b.FormofExportingProducts;–c.FormofImportingMaterials;–d.FormofMaterials’Spoilage.B.RecordingofProcessingTradeContractTogothroughtheregistrationandrecordingformalitiesofprocessingtradecontractswiththelocalcustomsuponpresentingtheprocessingtradecontractapprovedbythesupervisingForeignEconomicandTradeDepartment.ThesupervisingcustomsisinchargeoftheexaminationinaccordancewiththeprocessingtradecontractmadebythesupervisingForeignEconomicDepartment,issuesthecontractlistforopeningbankguaranteedepositaccountinaccordancewiththeamountofmaterialsinthecontractrecord.Thus,foreign-investedenterprisegoestothedesignatedbanktoopenthebankguaranteedepositaccount.C.OpeningDepositAccountOnpresentingtheLiaisonListforOpeningBankGuaranteeDepositAccountissuedbytheCustoms,foreign-investedenterpriseturnstothelocaldesignatedbankbythesupervisingCustomstoopenthedepositaccount.Havingmadetheexaminationandapproval,accordingtoLiaisonListissuedbytheCustomsandapplicationofforeign-investedenterprise,bankopenstheguaranteedepositaccountinaccordancewiththematerial’svolumesetinthecontractrecord,issuesNotificationformofbankguaranteedepositcontactanddeliverallthematerialsanddocumentstotheforeign–investedenterprise.D.IssuingtheRegistrationBrochureHavingbeenpresentedtheNotificationFormforOpeningBankGuaranteeDepositAccountRegistrationandexaminedallthedocumentsinvolvedcompleteandvalid,thesupervisingcustomsissuesforeign-investedenterprisetheBrochureofImportingMaterialsrequiredforProcessingandExportingtofulfilltheexportcontractofforeign-investedenterpriseandindicateswhetherthetaxissettotally-exemptedorleviedrate-accordinglyinthisRegistrationBrochure.E.Customs-ApplicationandPassingofimportingmaterials1.Declaration:Thisisthekeystepofthecustomsdeclarationandsomenoticesshouldbepaidasfollows:–a)Thecustomsmakescorrespondingnumberanddateaccordingtothecustomsdeclarationoftheimportandexportwhichisfilledandsubmittedbythepersonincharge.–b)Basicdocumentstobesubmittedontheimportandexport:CommercialInvoice,BillofLadingorPackingList.–c)IfnecessaryconsideredbytheCustoms,suchpreparingdocumentsshouldalsobechecked:PurchasingContract,CertificateofOrigin,BusinessLicenseofCompanyEntrustedandotherrelevantdocuments2.Checking–a)Declarationpersonshouldbeonsitetoaccompanycustomspersonnelandprovidethenecessarydocumentsduringtheinspectingprocess.–b)Declarationpersonshouldbeinchargeofgoods’lifting,opening,andrecoveringafterbeinginspected.3.Taxation–a)Taxexemption:AccordingtotheTax-exemptionlicenseoftheimportandexportissuedbythecustomsincharge–b)TaxLevyMakesureoftheitem’sclassificationanditsserialnumber;Searchfortheappliedtaxregulationandrateofsuchitem;Maketheconfirmationontheorigincertificatewhetherthetaxagreementhasbeensignedwiththeorigincountrytoadoptthepreferentialrate;4.Discharging–a)TheCustomspersonnelchopping‘Discharging’ontheCustomsDeclarationandB/L.–b)DrawingtheCustomsDischargingForm–c)Takingbacktheoriginalcommercialinvoice,B/L,otherrelevantcertificates.–d)Pickingupthegoodsinthecustoms’supervisingwarehouseonpresentingDischargingForm.F.TheCustoms’SupervisionduringtheProcessingPeriodaftertheMaterialsbeingdischarged1.Supervisingregulationsontheimportingequipmentandcommoditiesenjoyingtax-exemptionandlevy:–a)WithouttheCustoms’permit,thesupervisingitems,whicharecurrentlyutilizedbytheenterprise,shouldnotbesold,transferred,mortgagedorusedinanyotherwaywithinthestipulatedsupervisingperiod.–b)EnterprisecanapplywiththesupervisingcustomsforbeingreleasedfromtheCustoms