第三版報關與國際貨運專業(yè)英語課后練習答案

1、Lesson1ChinaCustomsEXERCISESI. Oralwork1. WhatarethemajorfunctionsoftheCustomsGeneralAdministration?1. TodraftandenactthepoliciesandprinciplesonCustomswork;toparticipateindrawingupandamendingtheCustomsImportandExportTariff；toenactotherstatutesonCustomsoperation；andto1nspect，superviseanddirecttheenfo

2、rcementofthembytheCustomsofficesthroughoutthecountry；2. ToparticipateindraftinginternationaltreatiesandagreementsonCustomsaffairs;3. Toconducttheunifiedhandlingoftariffreductionsandexemptions；4. ToorganizeandguidethepreventiveworkoftheCustomsofficesthroughoutthecountry；5. Toexamineapplicationsforrev

3、iewingdisputesondutypaymentsandapplicationsforreviewingCustomsdecisionsonpenalties：6. TocompileCustomsstatistics；7. Toadministerorganizations，staffing，vocationaltrainingandappointmentsandremovalsofdirectorsofCustomsOfficesthroughoutthecountry；andtoexerciseleadershipinCustomsschoolsandcolleges；8. Too

4、rganizetheworkofresearchanddevelopment,introductionandmanagementofCustomstechnologicalfacilities;9. Toadminister，auditandsuperviseallCustomsfinancialaffairs，equipments，fixedassetsandcapitalconstruction;10Tostrengthentiesandco-operationandexternalexchangeswithoverseasCustomsServices，internationalCust

5、omsorganizationandotherinternationalorganizationsconcerned2. WhydoesCustomsGeneralAdministrationsetupitssub-officeinGuangzhou?ConsideringtherearesomanyCustomsofficesanditsheavyworkloadinGuangdongProvince，theCustomsGeneralAdministrationhassetupitssub-officeinGuangzhoutoassistitinadministeringtheCusto

6、msOfficesinthatprovinceThissub-officeisnamedGuangdongRegionalCustomsOffice.3. WherearetheCustomsestablishmentssetup?BesidestheCustomsGeneralAdministrationinBeijing，theStatesetsupCustomsestablishmentsatportsopeningtoforeigncountriesandatplaceswhichcallforconcentratedCustomsoperation4DotheCustomsestab

7、lishmentsexercisetheirfunctionsindependently?Thecustomsestablishmentsexercisetheirfunctionsandpowersindependentlyinaccordancewiththelaw，andareresponsibletotheCustomsGeneralAdministration5StatethefourmaintasksofChina'sCustomsChinaCustomsisresponsibleforthesupervisionandcontrolovermeansoftransport

8、，goods,luggage，postalitemsandotherarticlesenteringorleavingChina'sterritory，thecollectionofCustomsduties，taxesandfees，thepreventionofsmuggling,thecompilationoftheCustomsstatisticsanddealingwithotherCustomsmatters.II. Substitutetheunderlinedwordsbychoosingasuitableone1. OneofthemaintasksofChina&#

9、39;sCustomsistoexercisesupervisionandcontroloverinwardandoutwardgoodsandmeansoftransport.a.importandexportb.insideandoutsidec.homemadeandforeignmade2. China'sCanizationc.monthlymagazine3. Itsmajortaskistoleadlo

10、calCustomsofficesinthecorrectenforcementofCustomslaws.a.leadershipb.administeringc.carryingout4. AnotheroneofitsmainfunctionsistoparticipateindraftinginternationaltreatiesandagreementsonCustomsmatters.a.drawingupb.administeringpiling5. Customsestablishmentsaresetupatportsopeningtoforeigncountriesa.C

11、ustomsHousesb.Governmentofficec.Customsdepartments6. China'sCustomsGeneralAdministrationhastherighttoenactpoliciesandprinciplesonCustomswork.a.makeandpassb.choosec.takeout7. TheCustomsdecisiononpenaltywillbereviewedbyhigherauthority.pletedb.consideredandjudgedc.stipulated8. Oneofitstasksistoprev

12、entandcountersmuggling.a.disagreewithb.strikebackc.dealwith9. China'sCustomsoftenextendsexchangeswithforeignCustomsadministrationsandorganizationsa.continuesb.expressesc.offers10.TheAdministrationhassetuptwobranchestoassistitinhandlinggeneralmatters.a.assetb.helpc.forceIll.PutthefollowingChinese

13、sentencesintoEnglish1.中華人民共和國海關是國家的進出關境監(jiān)督管理機關。TheP.R.C.CustomsisastateorganresponsibleforsupervisionoverenteringorleavingtheCustomsterritory.2. 海關依法獨立行使職權，向海關總署負責。TheCustomsestablishmentsexercisetheirfunctionsandpowersindependentlyinaccordaneewiththelawsandareresponsibletotheCustomsGeneralAdministra

14、tion.3. 國家在對外開放口岸和海關監(jiān)管業(yè)務集中的地點設三海關。TheStatesetsupCustomsestablishmentsatportsopeningtoforeigncountriesandplaceswhichcallforconcentratedCustomsoperations.4海關依照海關法和其他有關法律、法規(guī)，監(jiān)管進出境運輸工具、貨物、行李物品、郵遞物品和其他物品。TheCustomsexercisessupervisionandcontrolovermeansoftransport,goods,luggage,postalitemsandotherarticle

15、senteringorleavingtheCustomsterritoryaccordingtoCustomsLaw”andotherregulationsandstatutesconcerned.5海關總署對全國各海關實行統(tǒng)一管理。TheCustomsGeneralAdministrationconductsunifiedadministrationtoCustomsofficesthroughoutthecountry.6.海關總署審議有關納稅爭議和海關處罰決定的復議申請。TheCustomsGeneralAdministrationexaminestheapplicationsforre

16、viewingCustomsdecisionsonpenaltiesandapplicationsforreviewingdisputesondutypayments.IVFillintheblankswithappropriateprepositionsoradverbsSupervisionandControloverInwardandOutwardPassengers'LuggageTheCustomsLaw”providesthatinwardandoutwardluggageandarticlescarriedbypassengersarelimited_topersonal

17、useandreasonablequantities.Thepassengersarerequiredtomakedeclaration_totheCustomsby_filling_inaDeclarationFormforpassengers'Luggage”andacceptCustomsinspection.TheCustomshavefixeddifferentquantityandvalueallowances_for_thedutiableorduty-freearticlespermittedtobebroughtindifferentcategories_bypass

18、enger.Thearticleswhichthepassengersarecarryingin_with_them_forpersonaluseduring._theirjourneyaregrantedtemporaryduty-freeadmissionandmustbere-takenbackto_thecountrytill/until_theirreturnjourney.Lesson3CustomsSupervisionandControloverImportsandExpertsEXERCISES1. Oralwork1. HowmightCustomsbeinvolvedif

19、ashipcannotloadcargobecauseofinsufficientspace?2. DescribethevariousdocumentsrelatingtotheimportationorexportationorcargowhichaCustomsofficershouldbefamiliarwith.11. FillintheblankstheappropriateprepositionsoradverbsSupervisionandControloverInwardandOutwardGoodsInaccordaneewithlawsandregulations,Cus

20、tomssupervisionandcontrolshallbeexercisedoverimportgoodsatthetimeofarrivaltothetimeofCustomsclearanee;exportgoodsatthetimeofCustomsdeclarationtothetimeofexit;transit,transshipmentandthroughgoodsat_thetimeofentrytothetimeofexit.WithoutCustomspermission,itisnotallowedtounpack,withdraw,deliver,pack,cha

21、nge,repack,mortgage,transferorre-labelthegoods.Aconsigneeoftheimportsoraconsignor_oftheexportsshallmakeabonafidedeclaration,receiveCustomsinspectiononthegoods,exceptthosespeciallypermittedbytheCustoms.Importofexportgoodsshallnotbereleaseduniessdutieschargeablehavebeenpaidoraguaranteeprovidedbythecon

22、signeeorconsignor.Alltransit,transshipmentandthroughgoodsshallbebonafidedeclaredtotheCustomsofficeofentryby_theresponsiblepersonandshippedthroughtheCustomsterritorywithin_prescribedtimelimit.in.PutthefollowingsChinesesentencesintoEnglishwiththeexpressionsgivenintherackets1. 因直運提單上的收貨人與原合同規(guī)定的不符，故此貨不能

23、裝運。(beinconsistentwith)2. 查禁走私的政策應由海關貫徹執(zhí)行。(beheldresponsiblefor)3. 殘損貨物只有經(jīng)過海關檢驗后，才能予以減稅。(onlyafter)4. 為了執(zhí)行外貿(mào)管制的國家政策，海關對進出中國關境貨物的查驗與放行需要核查由外貿(mào)管制機關出具的進出口許可證。5. 進口的動植物產(chǎn)品的放行，應以檢驗證明書為憑證。(subjectto)1. AstheconsigneeofthedirectB/Lisinconsistentwiththatoftheoriginalcontract,thisshipmentcannotbeloaded.2. Cust

24、omsisheldresponsibleforcarryingoutthepolicyofpreventivesmuggling.3. OnlyafterexaminationbyCustomsmaythedutyisabatedondamagedgoods.4. Inordertocarryoutthestatepolicyofcontrollingforeigntrade,CustomshastoexamineandreleaseallcargoenteringorleavingChineseterritoryuponverificationoftheimportandExportLice

25、nsesissuedbytheforeigntradecontrolorgans.5. TheimportedanimalandplantsreleasedbyCustomsaresubjecttocommodityinspectioncertificate.inspection(Theimportedanimalandplantsarereleaseduponverificationofcommoditycertificate)Lesson6CustomsDuties1. Oralwork1. BrieflyexplainthedutiesoftheStateTariffCommission

26、2. Differentiatebetweengeneraltariffratesandpreferentialtariffrates.3. Underwhatcircumstaneeisaspecialdutyimposed?4. IntheeaseofshortleviedornonlevieddutiesistheCustomsabletorecoverthem?5. Whatshouldaduty-payerdoifhehasadisputewiththeCustomsregardingdutypayment?II. Fillintheblankswithappropriateprep

27、ositionsoradverbsCustomsdutiesshallbelevied_on_importsandexportsaccordingtothetariffratesineffectonthedateofdeclarationforimportsorexports_oftheconsigneeorconsignororhisagent.ImportswhicharepermittedbytheCustomstobedeclaredprior_toeirentryshallbesubjecttothelevyofimportdutiesaccordingtothetariffrate

28、sineffectonthedateofentryofthemeansoftransportconcerned.Thetariffratesineffectonthedatewhenheimportorexportgoodsarefirstdeclaredforimportationorexportationshallapplytotherecoveryorrefundon_theimportanexportduties.III. PutthefollowingChinesesentencesintoEnglishwiththeexpressionsgiveninthebrackets1. 所

29、有進出口貨物均應接受海關的監(jiān)管。(besubjectto)2. 運進一國用于展覽并將復運出境的物品屬于暫時進口貨物范疇。(fallinto)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。(discriminateagainst)4. 進口商可向海關提出書面申請退還溢征的關稅。(applytosb.forsth.)5. 進口商為該批貨物交納與貨物的價值等額的抵押款或提供等額的擔保，海關將準予放行貨物。(equalto)1. AlltheimportsandexportsshouldbesubjecttotheCustomssupervision.2. Thearticles

30、forexhibitionenteringintoandreshippingoutofthecustomsterritoryfallintotemporaryimports.3. OneofthebasicprinciplesofWTO:itisnotallowedtodiscriminateagainstanycontractingmembers.4. TheimportermayapplytotheCustomsinwrittenformforrefundingtheover-leviedduty.5. Afterthedepositorsecurityequaltothegoodsval

31、ueprovidedbytheimporter，theCustomswillreleasethegoods.TemporaryExemptionfromDuty1. Oralwork1. Whataretheconditionsfortheapplicationofthetemporarydutyexemptionscheme?2. Whatlimitationsdoesthetemporarydutyexemptionschemehave?3. Howdosethecustoms'interestinrevenuecollectionbeensuredunderthetemporar

32、ydutyexemptionscheme?II .FillintheblankswithappropriateprepositionsoradverbsArgentinaissuedanewdecreeauthorizingtemporaryimportsofrawmaterialsandcomponentsintended_forexport._Forthisprogram,rawmaterialsthatwillbeincorporatedinproductsintended_for_exportmaybeimportedfree_ofcustomsdutiesandtaxes.Theex

33、porttransactionhastobecompletedwithinoneyear;ifnecessary,thisperiodmaybeextendedforanadditionalyear.Animporterwhofailstocompletetherequiredexportoperationwithintheperiodallowedmustpaythenormalimportdutiesandtaxesplusapenaltyequal_to100%ofthevalueoftheimportedgoods.III .PutthefollowingChineseintoEngl

34、ishwiththeexpressionsgiveninthebrackets1. 與這筆業(yè)務有關的企業(yè)必須向海關如實提供情況。(associatewith)ThecompanyassociatedwiththistransactionmustofferthedetailsfaithfullytotheCustoms.2. 除受到處罰之外，該進口商還應繳納原來被暫時免除的關稅。(inadditionto)Theimportershouldpaythedutythatwasoriginallywaived(temporarilyexempted),inadditiontoanypenalties

35、.3. 若用進口的原材料生產(chǎn)出來的制成品將在規(guī)定的時限內(nèi)出口，則可在進口時暫時免除對進口原材料應征的關稅。(subjectto,waive)Thetemporaryimportdutyonrawmaterialsshouldbewaivedatthetimeofimportation,subjecttotheconditionthatthefinishedproductsproducedusingtheimportedrawmaterialsareexportedwithinaspecifiedperiod4. 根據(jù)暫免關稅制，在進口時不需繳納關稅，但須提供擔保。(dutysuspension

36、,bond)Accordingtodutysuspensionscheme,Customsdutywillnotbepaidatthetimeofimportationbutsecurityforthedutyisrequiredintheformofabond.5. 出口商必須按規(guī)定格式提供報告，詳細說明最終產(chǎn)品的處理方法。(disposal)Theimporterhastofurnishstatementsintheprescribedform,givingdetailsaboutthedisposalofthefinishedproducts.BondedWarehousesEXERCI

37、SESI.Oralwork1. Whyistheschemeofdutydrawbackislikelytobemoreappropriatethanschemesofnonlevyofdutiesandtaxesforlargenumberofmanufacturedproducts?2. Statethebenefitthebondedwarehousebringsabouttotheimporteroranexporter.3. HowdotheCustomssuperviseandcontrolthebondedwarehouse?II. Fillintheblankswithappr

38、opriateprepositionsoradverbTheobjectofthewarehousingprocedureisprimarilytomeetcertainspecialneedsofinternationaltrade.Ithasthreemainadvantages:Itallowsthepaymentofimportdutiesandtaxes_onimportedgoodstobedeferreduntiladatemuchlaterthanthetimeofimportation;Itallowsthepaymentofsuchdutiesandtaxestobewai

39、vedcompletelyifthegoodsarere-exporteddirectlyfromthewarehouse;Itaffordsthepersonconcernedthepossibilityofdisposingof_thegoods_upon_request,_or_anymannerthathemaywish.III. PutthefollowingChinesesentencesintoEnglishwiththeexpressionsgiveninthebrackets1. 保稅倉庫可由像港務局之類的官方機構或私人公司設立，但必須經(jīng)海關正式承認。(establish)T

40、hebondedwarehousemaybeestablishedbyofficiallyagenciessuchastheharborofficeorbyprivatecompanies,theCustomsauthoritieshavetoofficiallyrecognizedthemasauthorizedbondedwarehouseforstoringnon-duty-paidgoods.2. 海關對出口商為制造出口產(chǎn)品而進口的原材料征收關稅而在產(chǎn)品出口時將關稅退回會束縛出口商的資金，因此，阻礙對外貿(mào)易的發(fā)展。(tieup)Itmaytieuptheexporter'cap

41、italbycollectingdutiesontherawmaterialswhichareusedforproducingexportsandthedutiesaresubsequentlyrefundableatthetimeofexport,thusitpreventstheforeigntradefromdevelopment3. 如內(nèi)地保稅倉庫設在距設有海關的港口較遠的地方，海關必須對未完稅的原材料從進口地點到內(nèi)地保稅倉庫的運輸實行監(jiān)管。(institute)WheninlandbondedwarehousesaresetupfarfromtheCustomsports,theCu

42、stomsmustcarryouts(institutes)necessarysupervisionoverthetransportofthenon-dutypaidimportedrawmaterialfromtheplaceofimportstotheinlandwarehouse.4. 海關對在倉庫內(nèi)變腐爛的貨物不征收關稅，因為這些貨物不能投放到自由流通領域。(payableon)Thedutyisnotpayableforthegoodsbecomingrotteninthebondedwarehouse,asthesegoodscannotbeputinthecirculatingm

43、arket.5. 很明顯，保稅倉庫制度會為進口商或出口商帶來許多好處，因此會促進國際貿(mào)易的發(fā)展。(itisthat)Itisapparentthataschemeofnon-levydutyconfersalotofbenefitsontheimportersandexporters,thuscanpromotethedevelopmentofinternationaltrade.Lesson7BritishCustomsFightagainstDrugSmugglingEXERCISESI. Oralwork1. WhatmeasuresdotheBritishCustomsandExcis

44、eadopttocontroldrugabuse?2. DoyouthinktheU.K.Lawwilleffectivelypreventpeoplefromusingdrugs?Howcanwepreventdrugabuse?Discuss.II.FillintheblankswithappropriateprepositionsoradverbsInordertosafeguardthestatesovereigntyandinterests,ensurethesmoothcarryingoutreformsandgovernmentpolicyandhithardto_smuggli

45、ngandotherillegalactivities,theCustomslawofthecountryprovidesthatasmugglingisdefinedasj_inviolationoftheCustomsLawandotherrelatedlaws,illegallytransporting,carryingorsending_by_post_intoor_outof_thecountrythegoodsandarticleswhichareprohibitedorrestricted_toimportorwhicharesubjectevadingCustomssuperv

46、isionandcontrol;orsellingwithoutCustomspermissionandmake-updutypaymentofthebondedgoodsgrantedspecialtariffreductionorexemption.Theabovesaidactsareconsideredseriouscrimeofsmuggling.TheCustomslawalsoprovidesthatany_oftheactsshallbedealtwithas_anactofacrimesmuggling,suchasillegallypurchasingfromasmuggl

47、erthegoodsorarticlessmuggledintothecountry,andtransporting,purchasingorselling_withoutlegalcertificationin_inlandwatersorterritorialwatersanygoodprohibitedby_thegovernmentfrom_importorexport.1. 英國海關正在采取一系列措施打擊毒品犯罪活動并設法制止毒品進入英國。Brainistakingahostofmeasurestofightagainst(crackdown/hithard)drugcriminal

48、activitiesandtryingtopreventdrugsfrommovingintothecountry.2. 英國海關與國內(nèi)有關部門及國際刑警加強緊密協(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。BritishCustomsisworkingcloselywithotheragenciesandinternationalcriminalpolice,exchangesinformationandcommititselftocuttingoffillegalproducingandsellingchannels.3. 盡管英國法律嚴懲非法販運毒品的走私分子，國際毒品走私團伙仍冒

49、險參與毒品販運和非法交易活動以獲取暴利。ThoughBritishlawgivesseverelegalpenaltiesonthetraffickers,internationaldrugcriminalgangsstillcarryriskstoinvolveintransportingandtraffickingtomakeillegalhugeprofit.4. 英國海關的首要任務是組織一批接受專門訓練的反走私隊伍(包括警犬的訓練)對各主要通道進行監(jiān)管并處理毒品走私案件。ThetoppriorityoftheBritishCustomsistoorganizeadedicatedand

50、trainedanti-smugglingteam(includingsnifferdogs)tosupervisetheprimechannelsandtackledrugsmugglingcases.Lesson7TheHarmonizedCommodityDescriptionandCodingSystem1. Oralwork1. BrieflyexplainwhatyouknowabouttheBrusselsTar肝Nomenclature2. Whywasaunifiedclassificationsystemcalledfor?3. Whatweretheobjectivesl

51、eadingtothedevelopmentofHarmonizedSysteminthelate1980s?4. ComparedwiththeCCCN,whatarethemainadvantagesoftheHS?n.FillintheblankswithappropriateprepositionsoradverbsTheCustomshavemadepublictheListofArticlesprohibited_fromImportandExport”，whichprovidesforthecategories_ofarticlesprohibitedtobecarried_in

52、toroutoftheterritory_bypassengers.Theprohibitedinwardandoutwardarticleswhichhavebeendeclared_bythepassengersaretobedetainedbytheCustoms,andtheymustbereturned_to_thepassengers_on_departure_within=atimelimit.Ifnot,theywouldbeconfiscatedbytheCustoms.Thearticlesdetained_forbeingdetrimentaltoChina'po

53、litics,economy,cultureandmoralitywillnotbereturned.Passengerswhoarecarryingthearticlesfalling_intothecategoriesprohibitedfrom.importandexportandareevadingCustoms'supervisionandcontrolwillassumelegalordisciplinaryresponsibilities.in.PutthefollowingChinesepassageintoEnglish熟悉美國稅則表(HarmonizedTariff

54、Schedule)的構成有助于商品的分類過程。稅則表分為數(shù)個部分和章節(jié)，分別關聯(lián)(dealwith)廣泛的產(chǎn)品目錄中的商品。這些目錄包括動物制品、蔬菜制品，各種基本原料諸如木材、紡織品、塑料、橡膠和鋼材以及其他金屬制品。其他部分包括化學品、機械和電器設備，以及其他特定的或未列舉的產(chǎn)品。最后一部分，第22部分，包括某些關稅例外和特別法規(guī)條款。ToBefamiliarwiththestructureofAmericanTariffScheduleishelpfultotheclassificationofgoods.TheTariffScheduleisdividedbyacoupleofsect

55、ionsandchapterswhicharewidelydealtwithgoodsinthecommoditylists.Thelistsincludeanimalproducts,vegetableproducts,differentkindsofbasicrawmaterialssuchastimber,textile,plastics,rubber,steelandothermetal.Theothersectionscoverchemical,machinery,electricalequipment,andotherspecialandunlistedproducts.Thela

56、stsection,chapter22,coverssometariffexceptionsandspeciallegalprovisions.Lesson8-10(課文為對話沒有練習)Lesson12Exercises1.Matcheachwordontheleftwiththecorrectmeaningontheright1.claima.abankissuesaletterofcredit.andnotifiesthebeneficiaryofthetermsofthecreditwithoutengagementonitsparttopayorguaranteethecredit2.

57、validityb.ademandofpaymentofmoneyorpropertyastheresultofaninsuredloss;orademandforreimbursementoflossesorcasualtytocargoorfailuretodeliver3.1etterofcreditc.1egalsufficiencyorthetimeperiodforwhichaletterofcreditisvalid4.beneficiaryd.awrittendocumentbywhichaselleragreestoconveypropertytoabuyerforastip

58、ulatedpriceunderspecifiedcondition5.advisingbanke.theindividualorcompanywhoisentitledtodrawordemandpaymentunderitsterms,inthecaseofaletterofcredit6.Clearaneef.asetofrulesfortheinterpretationofthemostcommonlyusedtermsinforeigntradewhichpartiestoacontractcanagreeupontoavoidmisunderstandings,disputesandlitigation7.Incotermsg.thecompletionofgovernmentalrequirementssothatacarriermayl)arriveinaportandunladec