Lesson One Overview of China Customs 1
Additional Reading China Customs,Marching Forward 5
Lesson Two General Agreement on Tariffs and Trade 9
Additional Reading The World Trade Organization 13
Lesson Three Tariff Barriers to Trade 16
Additional Reading Non-tariff Barriers to Trade 20
Lesson Four Bonded Warehouses 24
Additional Reading Temporary Exemption from Duty 28
Lesson Five International Trade 30
Additional Reading Customs Union 37
Lesson Six Customs Clearing Agency 39
Additional Reading Shipping,Insurance,Airway Bill and Customs 44
Lesson Seven The World Customs Organization 48
Additional Reading Customs Co-operation Council 54
Lesson Eight The Customs Officer and the Incoming Passengers 58
Additional Reading Customs Baggage Declaration Form 62
Lesson Nine Customs Supervision and Control Over Imports and Exports 66
Additional Reading Export Documentation 71
Lesson Ten Customs Supervision and Control over the Inward and Outward Means of Transportation 75
Additional Reading Customs Regulations of the PRC for the Supervision of Inbound and Outbound Trains and Goods and Commodities Thereon 80
Lesson Eleven Customs Control over Manufacture in Bond for Export 84
Additional Reading Customs Supervision and Control over Processing Trade and Bond Operations 88
Lesson Twelve Customs Supervision and Control over Postal Articles 91
Additional Reading People Treated with Diplomatic Courtesy 95
Lesson Thirteen Customs Duties 98
Additional Reading Collection of Customs Duties 103
Lesson Fourteen Prevention and Detection of Smuggling 106
Additional Reading China Customs Protection of Intellectual Property Rights 110
Lesson Fifteen Post-clearanceAudit System of China Customs 113
Additional Reading Developing International Co-operation in Drug Control 118
Lesson Sixteen Customs Risk Management 121
Additional Reading Brief Review of the Risk Management Development of China Customs 125
Lesson Seventeen Science and Technology of China Customs 128
Additional Reading The Paperless Summary Program 132
Lesson Eighteen China Customs Statistics 135
Additional Reading The Harmonized Commodity Description and Coding System 139
Lesson Nineteen Integrity Building of China Customs 142
Additional Reading Declaration of the Customs Co-operation Council Concerning Integrity in Customs(Arusha Declaration) 147
Lesson Twenty China Customs in the Twenty-first Century 150
Additional Reading Building a Modern Customs System 155
Chinese Translation for Reference 157
Key to Exercises for Reference 216
Bibliography 232
Postscript 233