报关实务英语PDF电子书下载

Chapter One Fundamentals of Practice of Declaration at the Customs 1

Unit 1 Declaration at the Customs 1

Unit 2 Customs Overview 4

Unit 3 Declaration Enterprise 8

Unit 4 Customs Declarant 12

Chapter Two Practice of Foreign Trade Controls 17

Unit 1 Foreign Trade Controls 17

Unit 2 Import and Export Licence System 24

Unit 3 Other Systems of Foreign Trade Controls 27

Unit 4 Measures of Foreign Trade Controls 31

Chapter Three Customs Supervision Practice 39

Unit 1 Customs Supervision 39

Unit 2 Procedures of Declaration at the Customs 42

Unit 3 Specific Goods of Tax Reduction and Exemption 43

Unit 4 Temporary Admission Goods 44

Unit 5 Transit,Transshipment and Through Goods 47

Unit 6 Other Admission Goods 50

Unit 7 Special Declaration Procedures 62

Chapter Four Merchandising Practice 67

Unit 1 Harmonized Commodity Description and Coding System 67

Unit 2 Catalogue of Import and Export Commodities of China Customs 70

Unit 3 Customs Regulations of Import and Export Commodities Classification 76

Unit 4 General Rules of Categorization of Harmonized System 77

Chapter Five Practice of Duties on Imports and Exports 81

Unit 1 Customs Duty 81

Unit 2 Determination of Customs Value 83

Unit 3 Determining the Origin of Goods and Applicable Duty Rate 87

Unit 4 Calculation of Customs Duties 90

Unit 5 Customs Duties Reduction or Exemption 93

Unit 6 Payment or Refund of Duties on Import or Export 95

Chapter Six Practice of Filling in the Customs Declaration Form 97

Unit 1 Customs Declaration Form 97

Unit 2 Methods of Filling in the Customs Declaration Form 100

Chapter Seven Customs Declaration Policy 107

Unit 1 Customs Statistical System 107

Unit 2 Customs Inspection System 109

Unit 3 Customs Affairs Guarantee System 111

Unit 4 Customs System of Protection of Intellectual Property Rights 113

Unit 5 Administrative Permission System of the Customs 116

Unit 6 Administrative Punishment System of the Customs 119

Unit 7 Administrative Reconsideration System of the Customs 125

Unit 8 Administrative Litigation System of the Customs 130

Unit 9 Administrative Adjudication System of the Customs 134

Chapter Eight Fundamental Practice of Foreign Trade 137

Unit 1 International Trade 137

Unit 2 Modes of International Trade 143

Unit 3 Quality,Quantity and Packing of Commodities 146

Unit 4 Trade Terms and Price 150

Unit 5 Foreign Trade Transportation 155

Unit 6 Insurance of Foreign Trade 159

Unit 7 Methods of International Payment 162

Unit 8 Inspection,Claim,Force Majeure and Arbitration 167

Unit 9 Foreign Trade Documents 168

Chapter Nine Exercises for Practice of Declaration at the Customs 177

Unit 1 Choose the Correct Answer for Each of the Following Questions 177

Unit 2 Multiple Choice 182

Unit 3 True or False 190

Unit 4 Comprehensive Practice 194

Unit 5 Commodities Categorization 211

Unit 6 Filling in the Customs Declaration Form 214

Unit 7 Finding Errors in the Customs Declaration Form 225

参考文献 235