第三版報(bào)關(guān)與國際貨運(yùn)專業(yè)英語課后練習(xí)答案

1、Lesson 1 China CustomsEXERCISESI. Oral work1. What are the major functions of the Customs General Administration?1. To draft and enact the policies and principles on Customs work; to participate in drawing up and amending the Customs Import and Export Tariff；to enact other statutes on Customs operat

2、ion；and to 1nspect，supervise and direct the enforcement of them by the Customs offices throughout the country；2. To participate in drafting international treaties and agreements on Customs affairs; 3. To conduct the unified handling of tariff reductions and exemptions；4. To organize and guide the pr

3、eventive work of the Customs offices throughout the country；5. To examine applications for reviewing disputes on duty payments and applications for reviewing Customs decisions on penalties：6. To compile Customs statistics；7. To administer organizations，staffing，vocational training and appointments a

4、nd removals of directors of Customs Offices throughout the country；and to exercise leadership in Customs schools and colleges；8. To organize the work of research and development, introduction and management of Customs technological facilities;9. To administer，audit and supervise all Customs financia

5、l affairs，equipments，fixed assets and capital construction;10To strengthen ties and co-operation and external exchanges with overseas Customs Services，international Customs organization and other international organizations concerned2. Why does Customs General Administration set up its sub-office in

6、 Guangzhou?Considering there are so many Customs offices and its heavy workload in Guangdong Province，the Customs General Administration has set up its sub-office in Guangzhou to assist it in administering the Customs Offices in that provinceThis sub-office is named Guangdong Regional Customs Office

7、.3. Where are the Customs establishments set up?Besides the Customs General Administration in Beijing，the State sets up Customs establishments at ports opening to foreign countries and at places which call for concentrated Customs operation4Do the Customs establishments exercise their functions inde

8、pendently?The customs establishments exercise their functions and powers independently in accordance with the law，and are responsible to the Customs General Administration5State the four main tasks of Chinas CustomsChina Customs is responsible for the supervision and control over means of transport，

9、goods, luggage，postal items and other articles entering or leaving China's territory，the collection of Customs duties，taxes and fees，the prevention of smuggling, the compilation of the Customs statistics and dealing with other Customs matters.II. Substitute the underlined words by choosing a sui

10、table one1One of the main tasks of China's Customs is to exercise supervision and control over inward and outward goods and means of transportaimport and export binside and outside chome made and foreign made2China's Customs is a state organ responsible for the supervision and control workao

11、fficial newspaper borganizationcmonthly magazine3Its major task is to lead local Customs offices in the correct enforcement of Customs lawsa1eadership b. administeringccarrying out4Another one of its main functions is to participate in drafting international treaties and agreements on Customs matter

12、s adrawing up badministering ccompiling5Customs establishments are set up at ports opening to foreign countries aCustoms Houses bGovernment officecCustoms departments6China's Customs General Administration has the right to enact policies and principles on Customs work amake and pass bchoose ctak

13、e out7The Customs decision on penalty will be reviewed by higher authority acompleted b. considered and judged c.stipulated8One of its tasks is to prevent and counter smuggling. adisagree with bstrike back c. deal with9China's Customs often extends exchanges with foreign Customs administrations

14、and organizations acontinues bexpresses coffers10The Administration has set up two branches to assist it in handling general mattersaasset bhelp cforceIIlPut the following Chinese sentences into English1中華人民共和國海關(guān)是國家的進(jìn)出關(guān)境監(jiān)督管理機(jī)關(guān)。The P. R.C. Customs is a state organ responsible for supervision over ent

15、ering or leaving the Customs territory.2. 海關(guān)依法獨(dú)立行使職權(quán)，向海關(guān)總署負(fù)責(zé)。The Customs establishments exercise their functions and powers independently in accordance with the laws and are responsible to the Customs General Administration.3. 國家在對外開放口岸和海關(guān)監(jiān)管業(yè)務(wù)集中的地點(diǎn)設(shè)三海關(guān)。The State sets up Customs establishments at por

16、ts opening to foreign countries and places which call for concentrated Customs operations.4海關(guān)依照海關(guān)法和其他有關(guān)法律、法規(guī)，監(jiān)管進(jìn)出境運(yùn)輸工具、貨物、行李物品、郵遞物品和其他物品。The Customs exercises supervision and control over means of transport, goods, luggage, postal items and other articles entering or leaving the Customs territory ac

17、cording to “Customs Law” and other regulations and statutes concerned.5海關(guān)總署對全國各海關(guān)實(shí)行統(tǒng)一管理。The Customs General Administration conducts unified administration to Customs offices throughout the country.6. 海關(guān)總署審議有關(guān)納稅爭議和海關(guān)處罰決定的復(fù)議申請。The Customs General Administration examines the applications for reviewing

18、Customs decisions on penalties and applications for reviewing disputes on duty payments.IVFill in the blanks with appropriate prepositions or adverbsSupervision and Control over Inward and Outward Passengers LuggageThe “Customs Law” provides that inward and outward luggage and articles carried by pa

19、ssengers are limited _to_ personal use and reasonable quantities. The passengers are required to make declaration _to_ the Customs _by_ filling _in_ a “Declaration Form for passengers Luggage” and accept Customs inspection.The Customs have fixed different quantity and value allowances _for_ the duti

20、able or duty-free articles permitted to be brought _in_ different categories _by_ passenger. The articles which the passengers are carrying in _with_ them _for_ personal use _during_ their journey are granted temporary duty-free admission and must be re-taken back to_ the country _till/until_ their

21、return journey.Lesson 2Customs Supervision and Control over Imports and ExpertsEXERCISES1. Oral work1How might Customs be involved if a ship cannot load cargo because of insufficient space?2Describe the various documents relating to the importation or exportation or cargo which a Customs officer sho

22、uld be familiar with11. Fill in the blanks the appropriate prepositions or adverbsSupervision and Control over Inward and Outward GoodsIn accordance with laws and regulations，Customs supervision and control shall be exercised over import goods at the time of arrival to the time of Customs clearance;

23、 export goods at the time of Customs declaration to the time of exit; transit, transshipment and through goods at the time of entry to the time of exit. Without Customs permission, it is not allowed to unpack, withdraw, deliver, pack, change, repack, mortgage, transfer or re-label the goods. A consi

24、gnee of the imports or a consignor of the exports shall make a bona fide declaration, receive Customs inspection on the goods, except those specially permitted by the Customs. Import of export goods shall not be released unless duties chargeable have been paid or a guarantee provided by the consigne

25、e or consignor.All transit, transshipment and through goods shall be bona fide declared to the Customs office of entry by the responsible person and shipped through the Customs territory within_ prescribed time limit.Put the followings Chinese sentences into English with the expressions given in the

26、 rackets1因直運(yùn)提單上的收貨人與原合同規(guī)定的不符，故此貨不能裝運(yùn)。(be inconsistent with)2查禁走私的政策應(yīng)由海關(guān)貫徹執(zhí)行。(be held responsible for)3殘損貨物只有經(jīng)過海關(guān)檢驗(yàn)后，才能予以減稅。(only after)4. 為了執(zhí)行外貿(mào)管制的國家政策，海關(guān)對進(jìn)出中國關(guān)境貨物的查驗(yàn)與放行需要核查由外貿(mào)管制機(jī)關(guān)出具的進(jìn)出口許可證。5進(jìn)口的動(dòng)植物產(chǎn)品的放行，應(yīng)以檢驗(yàn)證明書為憑證。(subject to) 1. As the consignee of the direct B/L is inconsistent with that of the or

27、iginal contract, this shipment can not be loaded.2. Customs is held responsible for carrying out the policy of preventive smuggling.3. Only after examination by Customs may the duty is abated on damaged goods.4. In order to carry out the state policy of controlling foreign trade, Customs has to exam

28、ine and release all cargo entering or leaving Chinese territory upon verification of the import and Export Licenses issued by the foreign trade control organs.5. The imported animal and plants released by Customs are subject to commodity inspection certificate.(The imported animal and plants are rel

29、eased upon verification of commodity inspection certificate)Lesson 3Customs Duties1Oral work1Briefly explain the duties of the State Tariff Commission2Differentiate between general tariff rates and preferential tariff rates3Under what circumstance is a special duty imposed?4In the case of shortlevie

30、d or nonlevied duties is the Customs able to recover them?5What should a duty-payer do if he has a dispute with the Customs regarding duty payment?II. Fill in the blanks with appropriate prepositions or adverbsCustoms duties shall be levied _on_ imports and exports according to the tariff rates in e

31、ffect _on_ the date of declaration for imports or exports _of_ the consignee or consignor or his agent. Imports which are permitted by the Customs to be declared prior _to_ their entry shall be subject _to_ the levy of import duties according to the tariff rates in effect _on_ the date of entry of t

32、he means of transport concerned.The tariff rates in effect on the date when he import or export goods are first declared for importation or exportation shall apply_to_ the recovery or refund _on_ the import an export duties.III. Put the following Chinese sentences into English with the expressions g

33、iven in the brackets1. 所有進(jìn)出口貨物均應(yīng)接受海關(guān)的監(jiān)管。(be subject to )2. 運(yùn)進(jìn)一國用于展覽并將復(fù)運(yùn)出境的物品屬于暫時(shí)進(jìn)口貨物范疇。(fall into)3. 世界貿(mào)易組織的基本原則之一是：在國際貿(mào)易中不得歧視任何成員國。(discriminate against)4. 進(jìn)口商可向海關(guān)提出書面申請退還溢征的關(guān)稅。(apply to sb. for sth.)5. 進(jìn)口商為該批貨物交納與貨物的價(jià)值等額的抵押款或提供等額的擔(dān)保，海關(guān)將準(zhǔn)予放行貨物。(equal to)1. All the imports and exports should be subj

34、ect to the Customs supervision.2. The articles for exhibition entering into and reshipping out of the customs territory fall into temporary imports.3. One of the basic principles of WTO: it is not allowed to discriminate against any contracting members.4. The importer may apply to the Customs in wri

35、tten form for refunding the over-levied duty.5. After the deposit or security equal to the goods value provided by the importer，the Customs will release the goods.Lesson 4Temporary Exemption from Duty1Oral work1What are the conditions for the application of the temporary duty exemption scheme?2What

36、limitations does the temporary duty exemption scheme have?3How dose the customs interest in revenue collection be ensured under the temporary duty exemption scheme?IIFill in the blanks with appropriate prepositions or adverbsArgentina issued a new decree authorizing temporary imports of raw material

37、s and components intended _for_ export. _For_ this program, raw materials that will be incorporated _in_ products intended _for_ export may be imported free _of_ customs duties and taxes. The export transaction has to be completed _within_ one year; if necessary, this period may be extended for an a

38、dditional year. An importer who fails to complete the required export operation _within_ the period allowed must pay the normal import duties and taxes plus a penalty equal _to_ 100% of the value of the imported goods.IIIPut the following Chinese into English with the expressions given in the bracke

39、ts1與這筆業(yè)務(wù)有關(guān)的企業(yè)必須向海關(guān)如實(shí)提供情況。(associate with)The company associated with this transaction must offer the details faithfully to the Customs.2除受到處罰之外，該進(jìn)口商還應(yīng)繳納原來被暫時(shí)免除的關(guān)稅。(in addition to)The importer should pay the duty that was originally waived (temporarily exempted), in addition to any penalties.3若用進(jìn)口的原材

40、料生產(chǎn)出來的制成品將在規(guī)定的時(shí)限內(nèi)出口，則可在進(jìn)口時(shí)暫時(shí)免除對進(jìn)口原材料應(yīng)征的關(guān)稅。(subject to，waive)The temporary import duty on raw materials should be waived at the time of importation, subject to the condition that the finished products produced using the imported raw materials are exported within a specified period4根據(jù)暫免關(guān)稅制，在進(jìn)口時(shí)不需繳納關(guān)稅，

41、但須提供擔(dān)保。(duty suspension, bond)According to duty suspension scheme, Customs duty will not be paid at the time of importation but security for the duty is required in the form of a bond.5出口商必須按規(guī)定格式提供報(bào)告，詳細(xì)說明最終產(chǎn)品的處理方法。(disposal)The importer has to furnish statements in the prescribed form, giving detail

42、s about the disposal of the finished products.Lesson 5Bonded WarehousesEXERCISESIOral work1. Why is the scheme of duty drawback is likely to be more appropriate than schemes of nonlevy of duties and taxes for large number of manufactured products?2. State the benefit the bonded warehouse brings abou

43、t to the importer or an exporter3. How do the Customs supervise and control the bonded warehouse?II. Fill in the blanks with appropriate prepositions or adverbThe object _of_ the warehousing procedure is primarily to meet certain special needs _of_ international trade. It has three main advantages:I

44、t allows the payment of import duties and taxes _on_ imported goods to be deferred until a date much later than the time of importation;It allows the payment of such duties and taxes to be waived completely if the goods are re-exported directly _from_ the warehouse;It affords the person concerned th

45、e possibility of disposing _of_ the goods _upon_ request, _or_ any manner that he may wish.III. Put the following Chinese sentences into English with the expressions given in the brackets1.保稅倉庫可由像港務(wù)局之類的官方機(jī)構(gòu)或私人公司設(shè)立，但必須經(jīng)海關(guān)正式承認(rèn)。(establish)The bonded warehouse may be established by officially agencies s

46、uch as the harbor office or by private companies, the Customs authorities have to officially recognized them as authorized bonded warehouse for storing non-duty-paid goods.2. 海關(guān)對出口商為制造出口產(chǎn)品而進(jìn)口的原材料征收關(guān)稅而在產(chǎn)品出口時(shí)將關(guān)稅退回會(huì)束縛出口商的資金，因此，阻礙對外貿(mào)易的發(fā)展。(tie up)It may tie up the exporters capital by collecting duties o

47、n the raw materials which are used for producing exports and the duties are subsequently refundable at the time of export, thus it prevents the foreign trade from development3. 如內(nèi)地保稅倉庫設(shè)在距設(shè)有海關(guān)的港口較遠(yuǎn)的地方，海關(guān)必須對未完稅的原材料從進(jìn)口地點(diǎn)到內(nèi)地保稅倉庫的運(yùn)輸實(shí)行監(jiān)管。(institute)When inland bonded warehouses are set up far from the Cus

48、toms ports, the Customs must carry outs (institutes) necessary supervision over the transport of the non-duty paid imported raw material from the place of imports to the inland warehouse.4. 海關(guān)對在倉庫內(nèi)變腐爛的貨物不征收關(guān)稅，因?yàn)檫@些貨物不能投放到自由流通領(lǐng)域。(payable on)The duty is not payable for the goods becoming rotten in the

49、bonded warehouse, as these goods can not be put in the circulating market.5. 很明顯，保稅倉庫制度會(huì)為進(jìn)口商或出口商帶來許多好處，因此會(huì)促進(jìn)國際貿(mào)易的發(fā)展。(it isthat)It is apparent that a scheme of non-levy duty confers a lot of benefits on the importers and exporters, thus can promote the development of international trade.Lesson 6Briti

50、sh Customs Fight against Drug SmugglingEXERCISESI. Oral work1. What measures do the British Customs and Excise adopt to control drug abuse?2. Do you think the U.K. Law will effectively prevent people from using drugs?How can we prevent drug abuse? Discuss.II. Fill in the blanks with appropriate prep

51、ositions or adverbsIn order to safeguard the state sovereignty and interests, ensure the smooth carrying out reforms and government policy and hit hard _to_ smuggling and other illegal activities, the Customs law of the country provides that a smuggling is defined as : in violation of the Customs La

52、w and other related laws, illegally transporting, carrying or sending _by_ post _into_ or _out of_ the country the goods and articles which are prohibited or restricted _to_ import or which are subject _ evading Customs supervision and control; or selling _without_ Customs permission and make-up dut

53、y payment _of_ the bonded goods granted special tariff reduction or exemption. The above said acts are considered serious crime _of_ smuggling. The Customs law also provides that any _of_ the acts shall be dealt with _as_ an act of a crime smuggling, such as illegally purchasing _from_ a smuggler th

54、e goods or articles smuggled _into_ the country, and transporting, purchasing or selling _without_ legal certification _in_ inland waters or territorial waters any good prohibited _by_ the government _from_ import or export.1. 英國海關(guān)正在采取一系列措施打擊毒品犯罪活動(dòng)并設(shè)法制止毒品進(jìn)入英國。Brain is taking a host of measures to fi

55、ght against (crack down/hit hard) drug criminal activities and trying to prevent drugs from moving into the country. 2. 英國海關(guān)與國內(nèi)有關(guān)部門及國際刑警加強(qiáng)緊密協(xié)作，交換信息并致力于切斷毒品非法生產(chǎn)和銷售的渠道。British Customs is working closely with other agencies and international criminal police, exchanges information and commit itself to c

56、utting off illegal producing and selling channels.3. 盡管英國法律嚴(yán)懲非法販運(yùn)毒品的走私分子，國際毒品走私團(tuán)伙仍冒險(xiǎn)參與毒品販運(yùn)和非法交易活動(dòng)以獲取暴利。Though British law gives severe legal penalties on the traffickers, international drug criminal gangs still carry risks to involve in transporting and trafficking to make illegal huge profit.4. 英國海

57、關(guān)的首要任務(wù)是組織一批接受專門訓(xùn)練的反走私隊(duì)伍（包括警犬的訓(xùn)練）對各主要通道進(jìn)行監(jiān)管并處理毒品走私案件。The top priority of the British Customs is to organize a dedicated and trained anti-smuggling team (including sniffer dogs) to supervise the prime channels and tackle drug smuggling cases.Lesson 7The Harmonized Commodity Description and Coding System1Oral work1Briefly explain what you know about the Brussels Tariff Nomenclature