第四章 报关英语

1. 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。

2. 【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。【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。

3. WCO-The global centre of Customs expertise China Customs and WCO 文章选读 Customs Declaration Procedures of the Importing Materials in Processing Trade China Reforms customs declaration system for passengers 本章脉络 外贸单词、词组 海关英语常用词汇 英汉对照常用缩写语

4. Customs Declaration Procedures of the Importing Materials in Processing Trade(For Joint Venture, Cooperative & Wholly Foreign -owned Enterprises )

5. China does highly encourage joint venture, cooperative & wholly foreign owned enterprises to engage in the domestic processing operation, such as manufacturing, producing, etc., and export the finished products overseas, which benefits China variably in increasing the employment rate, taking in the foreign exchange and introducing the technique of foreign -owned enterprises.

6. Processing Trade features in processing the importing materials, exporting the final products, taking in foreign exchange, thus completes a trade cycle. Its import customs declaration procedures and regulations are stipulated as follows:

7. A. Examination and approval of processing trade contract • In the event of applying for the contract, the foreign -invested enterprises are requested by the supervising Foreign Economic and Trade department to furnish the documents as listed hereinafter:

8. a. Approval Certificate of foreign -invested enterprise; • b. Business License of foreign -invested enterprise; • c. Capital verification report of foreign -invested enterprise; • d. Capability and performance of processing and producing.

9. Documents and materials necessarily submitted on applying for contact each time:

10. a. Approval Certificate of business (contract) dealing in processing trade; • b. Form of Exporting Products; • c. Form of Importing Materials; • d. Form of Materials’Spoilage.

11. B. Recording of Processing Trade Contract • To go through the registration and recording formalities of processing trade contracts with the local customs upon presenting the processing trade contract approved by the supervising Foreign Economic and Trade Department.

12. The supervising customs is in charge of the examination in accordance with the processing trade contract made by the supervising Foreign Economic Department, issues the contract list for opening bank guarantee deposit account in accordance with the amount of materials in the contract record. Thus, foreign -invested enterprise goes to the designated bank to open the bank guarantee deposit account.

13. C. Opening Deposit Account • On presenting the Liaison List for Opening Bank Guarantee Deposit Account issued by the Customs, foreign-invested enterprise turns to the local designated bank by the supervising Customs to open the deposit account.

14. Having made the examination and approval, according to Liaison List issued by the Customs and application of foreign -invested enterprise, bank opens the guarantee deposit account in accordance with the material’s volume set in the contract record, issues Notification form of bank guarantee deposit contact and deliver all the materials and documents to the foreign –invested enterprise.

15. D. Issuing the Registration Brochure • Having been presented the Notification Form for Opening Bank Guarantee Deposit Account Registration and examined all the documents involved complete and valid, the supervising customs issues foreign-invested enterprise

16. the Brochure of Importing Materials required for Processing and Exporting to fulfill the export contract of foreign -invested enterprise and indicates whether the tax is set totally-exempted or levied rate-accordingly in this Registration Brochure.

17. E.Customs-Application and Passing of importing materials • 1. Declaration: This is the key step of the customs declaration and some notices should be paid as follows:

18. a) The customs makes corresponding number and date according to the customs declaration of the import and export which is filled and submitted by the person in charge.

19. b) Basic documents to be submitted on the import and export: Commercial Invoice, Bill of Lading or Packing List.

20. c) If necessary considered by the Customs, such preparing documents should also be checked: Purchasing Contract, Certificate of Origin, Business License of Company Entrusted and other relevant documents

21. 2. Checking • a) Declaration person should be on site to accompany customs personnel and provide the necessary documents during the inspecting process.

22. b) Declaration person should be in charge of goods’ lifting, opening, and recovering after being inspected.

23. 3. Taxation • a) Tax exemption: According to the Tax-exemption license of the import and export issued by the customs in charge • b) Tax Levy Make sure of the item’s classification and its serial number;

24. Search for the applied tax regulation and rate of such item; Make the confirmation on the origin certificate whether the tax agreement has been signed with the origin country to adopt the preferential rate;

25. 4. Discharging • a) The Customs personnel chopping ‘Discharging’ on the Customs Declaration and B/L. • b) Drawing the Customs Discharging Form

26. c) Taking back the original commercial invoice, B/L, other relevant certificates . • d) Picking up the goods in the customs’ supervising warehouse on presenting Discharging Form.

27. F. The Customs’Supervision during the Processing Period after the Materials being discharged • 1. Supervising regulations on the importing equipment and commodities enjoying tax -exemption and levy:

28. a) Without the Customs’ permit, the supervising items, which are currently utilized by the enterprise, should not be sold, transferred, mortgaged or used in any other way within the stipulated supervising period.

29. b) Enterprise can apply with the supervising customs for being released from the Customs supervision when the supervising period is lapsed.

30. 2. The supervising regulations on the imported materials processing, materials and processed finished products which are required for the processing:

31. a) Enterprise should export the goods in accordance with the export contract;

32. b) It is prohibited to transferring, selling, mortgaging or using in any other way without the customs’ permit.

33. c) Enterprise should set up the bookkeeping recording the storage, utilization, processing and export of the imported materials and processed finished-products and hand them in regularly for the inspection by the supervising customs.

34. New Words and Special Terms • importing materials 进口料件 • processing trade 加工贸易 • joint venture 合资企业

35. cooperative & wholly foreign owned enterprises 合作和独资企业 • feature vt.是...的特色vi.起重要作用 • Business License 营业执照 • capital verification report 验资报告

36. spoilage n.损坏 • bank guarantee deposit account 银行保证金台账 • Liaison List（银行保证金台账开设）联系单 • Registration Brochure 登记手册 • exempt v.免除adj.被免除的

37. corresponding adj.相应的 • Form of Animal and Plant Quarantine 动植物检验检疫证明 • chop n.官印, 商标vt. 盖章 • declaration person报关员 • on site 在场

38. preferential rate 优惠税率 • assessment n.(为征税对财产所作的)估价, 被估定的金额 • supervision n.监督, 管理 • mortgage n.抵押v.抵押 • envoy n.外交使节, 特使

39. Questions: 1. What are the features of processing trade? 2. Please state the declaration procedures of the importing materials. 3. How to open Bank Guarantee Deposit Account? 4. Why does the supervising customs issue the Registration Brochure?

40. 5.What are the basic documents and preparing documents submitted to the customs for declaration? 6.Should the declaration person be on site when the customs personnel inspects the cargo?

41. 7.What’s the responsibility of the declaration person during the inspecting process? 8.How to calculate the duty-paying value?

42. 外贸单词、词组 • 保税仓库bonded warehouse • 贸易顺差favorable balance of trade • 贸易逆差unfavorable balance of trade • 进口配额制import quotas

43. 普遍优惠制generalized system of preferences(GSP) • 最惠国待遇most-favored nation treatment (MFNT) • 价格术语trade term (price term) • 运费freight • 关税customs duty

44. 净价 net price • 折扣discount, allowance • 批发价 wholesale price • 零售价 retail price

45. 进口许口证import licence • 现货价格spot price • 现行价格（时价）current price, prevailing price • 出口许口证export licence

46. 海关英语常用词汇 • 报关单 declaration form --Three steps—declaration, examination of goods and release of goods, are taken by the Customs to exercise control over general import and export goods. 海关对进出境货物的监管一般经过申报、查验和放行三个环节。

47. 发票invoice • 装箱单packing list  • 装货单shipping order • 信用证letter of credit（L/C） • 保险单insurance policy • 销售确认书sales confirmation

48. 合同contract • 商检证commodity inspection certificate • 动植物检疫证animal or plant quarantine certificate • 原产地证certificate of origin • 货物cargo • 散货bulk cargo, cargo in bulk

49. 空运货物air cargo • 海运货物sea cargo • 保税货物bonded cargo • 货主cargo-owner • 商品、物品

50. --Commodity(commodity inspection) --merchandise泛指商品，不特指某一商品 --article 物品(smuggled goods and articles, inward and outward goods and articles) --luggage 行李物品 --postal items 邮递物品