報關與國際貨運專業(yè)英語Module Five 第二單元

Unit2CustomsDeclarationBillofEntryⅠ.CustomsFormThedeclarationformoftheinboundandoutboundgoodsisawrittendocumentthattheconsignorandconsigneeortheiragentoffertodescribetherealconditionincomplywiththeformsstipulatedbythecustomssoastoaskthecustomstoissueprocedures.Itisalegalpaper.Therearedifferenttypesofdeclarationforms,varyingfromeachotherintermsofimportandexportcondition,forms,tradenature,andmeansofcustomssupervision.Accordingtoflowdirection,thereareinboundandoutbounddeclarationforms.Accordingtothemedium,therearewrittendeclarationformandelectricalform.Accordingtothemeansofsupervision,thereareDeclarationformoftheprocessingimported（exported）goods,Declarationformofprocessingandcompensationtrade,generaltradeandotherimportandexportdeclarationform.Thewrittendeclarationformsoftheimportedgoodsshallbeinquadruplicateandtheyare：customsoperations,corporationretained,customswrite-offandimportexchangepaymentcertificate.Thewrittendeclarationformofexportedgoodsshallbeinquintuplicateandtheyare：customsoperations,corporationretained,customswrite-offandexportexchangepaymentcertificateandexportdutiesrefund.Customsactstipulatesthattheconsigneeoftheimportandtheconsignoroftheexportshoulddeclaretothecustomsstrictlyaccordingtothefactsandprovidetheimportandexportpermitforinspection.一、進出口貨物報關單進出口貨物報關單是指進出口貨物的收發(fā)貨人或其代理人，按照海關規(guī)定的格式對進出口貨物的實際情況作出的書面申明，以此要求海關對其貨物按適用的海關制度辦理報關手續(xù)的法律文書。按貨物的進出口狀態(tài)、表現(xiàn)形式、貿易性質和海關監(jiān)管方式的不同，進出口貨物報關單可分為以下幾種類型：按進出口流向分為進口貨物報關單、出口貨物報關單。按介質分為紙質報關單、電子數(shù)據(jù)報關單。按海關監(jiān)管方式分為進料加工進（出）口貨物報關單；來料加工及補償貿易進（出）口貨物報關單；一般貿易及其他貿易進（出）口貨物報關單。紙質進口貨物報關單一式四聯(lián)，分別是：海關作業(yè)聯(lián)、企業(yè)留存聯(lián)、海關核銷聯(lián)、進口付匯證明聯(lián)；紙質出口貨物報關單一式五聯(lián)，分別是：海關作業(yè)聯(lián)、企業(yè)留存聯(lián)、海關核銷聯(lián)、出口收匯證明聯(lián)、出口退稅證明聯(lián)?！逗ｊP法》規(guī)定：“進口貨物的收貨人、出口貨物的發(fā)貨人應當向海關如實申報，交驗進出口許可證件和有關單證。”Ⅱ.TheproceduresofdeclarationoftheinboundandoutboundgoodsFirst,preparationbeforedeclaration.Whentheimporterreceivesthedelivernoteandtheexportergetsthegoodsinorder,preparationshouldbemadebeforedeclarationandthedeclarationshouldbereceivedandentrusted.Second,fillinginthe“CustomsDeclarationoftheImportedandExportedGoods”ThecustomsactofChinastipulatesthattheproceduresoftheapplicationforcustomsdeclarationshouldbeinwrittenformsandelectricalones.Thisdefinesthattheelectricaldeclarationformshavethesamelegalforceasthewrittenforms.Third,declaringtothecustomsTheapplicantunitshouldpreparetheencloseddocuments.Afterfillinginthedeclarationform,thedeclarantshouldofficiallysubmitthedeclarationformtothecustomsoftheimportandexportport.Thecustomsacceptthedeclarationapplicationandcarryoutexamination.Fourth,examiningtheimportedandexportedgoodsTheexaminationistomakesurewhetherthecontentofdeclarationdocumentscomplieswiththerealgoodsandwhetherthereisanymistake,missingorfraudulentmisrepresentationandtocheckwhetherthegoodsarelegal.Fifth,payingtheexpenseoftaxationTheconsignorandconsigneeortheiragents,afterreceivingthepaymentnotesentbythecustoms,shouldpaytheexpensesatthecustoms-designatedbanksintheformofpromissorynote,invoice,anddraftandsoon.Thebankswilldepositthemoneytothespecialaccountofthecustoms.Sixth,customsclearanceAfterthecustomsexaminethedeclarationdocuments,checktherealgoods,anddealwiththetax-levyingproceduresortaxreductionsproceduresonthedeclarationoftheimportedandexportedgoods,theyshouldsignwiththe"Customsclearanceseals"ontheshippingdocumentsorthespecializedreleasenote.Theconsigneeoftheimportedgoodsshouldtakethistothecustomswarehouseforgoodsandtheconsignoroftheexportedgoodsshouldtakethistoeffectshipmentoverseas.Thecustomsshouldsignandissuethecertificateofimportedgoods,declarationofrefundedexport,importexchangepaymentdeclarationandexportexchangechargingdeclaration.Seventh,totakedeliveryoftheimportedgoodsortoloadonboardtheexportedgoods二、進出口貨物報關操作過程第一步報關前準備進口商接到進口提貨通知，出口商備齊出口貨物時，應做好報關前準備，辦理報關，接受，報關委托，辦理報關單證。第二步

填制“進出口貨物報關單”我國海關法規(guī)定“辦理進出口貨物的海關申報手續(xù)應當采用紙質報關單和電子數(shù)據(jù)報關單的形式”。這一規(guī)定確定了電子報關的法律地位，使紙質報關單和電子數(shù)據(jù)報關單具有同等的法律效力。第三步

向海關申報

報關單位準備報關隨附單證，填制完報關單，報關員向進出口岸的海關正式遞交報關單。海關接受報關，進行審核。第四步

進出口貨物查驗

查驗的目的是核對報關單證所報內容與實際貨物是否相符，有無錯報、漏報、偽報等情況，審查進出口貨物是否合法。第五步

繳納稅費

進出口貨物的收發(fā)貨人或其代理人接到海關發(fā)出的稅費繳納通