外貿(mào)清關(guān)的資料第1頁(yè)/共29頁(yè)CONTENTSBasicconceptsCustoms'DutiesCustomsFormalitiesImport&ExportClearance第2頁(yè)/共29頁(yè)1Basicconcepts第3頁(yè)/共29頁(yè)CustomsClearance/Declaration清關(guān)/報(bào)關(guān)Theformalities(手續(xù))togetdocumentedpermissionfromanationalcustomsauthority,forimportedgoodssothattheycanenterthecountryorforexportedgoodssothattheycanleavethecountry.lodgedeclarations/clearance報(bào)關(guān)（出口）/清關(guān)（進(jìn)口）shipment裝船shippercarrierconsignee托運(yùn)人，發(fā)貨人承運(yùn)人，船公司收貨人第4頁(yè)/共29頁(yè)dumping傾銷Itoccurswhenmanufacturersexportaproducttoanothercountryatapriceeitherbelowthepricechargedinitshomemarketorbelowitscostofproduction.document單證，單據(jù)dock港區(qū)，碼頭port港口，口岸第5頁(yè)/共29頁(yè)port

港口/口岸dock碼頭第6頁(yè)/共29頁(yè)2Customs'Duties第7頁(yè)/共29頁(yè)2023/3/261Exercisesupervision&controloverimported&exportedgoods.2Collectcustomsduties/tariffs&otherfees.3Prevent&countersmugglingactivities4Anti-dumping--afreeport自由港、免稅港走私??5Compilecustomsstatistics--Tradesurplus/deficit--dumpingduties傾銷稅??第8頁(yè)/共29頁(yè)3CustomsFormalities第9頁(yè)/共29頁(yè)Basicstepsforim/exportdeclarationFormfilling填報(bào)關(guān)單Documentexamination審單Paymentoftariffs征稅release放行1235inspection/quarantine查驗(yàn)/檢疫4第10頁(yè)/共29頁(yè)1.Completeformsgivingparticulars(細(xì)節(jié)、詳情)ofthegoodsP392.Documentsrequiredforclearancehavetobelodged（正式提交）withtheCustomsimportclearanceexportdeclaration第11頁(yè)/共29頁(yè)Documentexamination--importimportlicense進(jìn)口許可證importcargodeclarationform進(jìn)口報(bào)關(guān)單inspectionform檢驗(yàn)單commercialinvoice商業(yè)發(fā)票billoflading/airwaybill提單/空運(yùn)單packinglist裝箱單certificateoforigin原產(chǎn)地證明declarationofnon-woodpackaging無(wú)木質(zhì)包裝聲明documentsoftaxreduction/exemption關(guān)稅減免證明documentsofwaiverofinspection免檢證明第12頁(yè)/共29頁(yè)Documentexamination--importimportlicense進(jìn)口許可證第13頁(yè)/共29頁(yè)Documentexamination--importimportcargodeclarationform進(jìn)口貨物報(bào)關(guān)單inspectionform檢驗(yàn)單commercialinvoice商業(yè)發(fā)票第14頁(yè)/共29頁(yè)Commercialinvoicevs.Proformainvoice(形式發(fā)票)第15頁(yè)/共29頁(yè)Documentexamination--importBillofLading提單/提運(yùn)單（B/L）AirWaybill空運(yùn)單收貨人憑提單向貨運(yùn)目的地的運(yùn)輸部門提貨貨物的物權(quán)憑證D/O:DeliveryOrder交貨單/提貨單Carrier簽發(fā)B/L給ShipperShipper將B/L轉(zhuǎn)給Consignee貨物到達(dá)港口后，Consignee憑B/L去Carrier換取D/O憑D/O去港口提貨第16頁(yè)/共29頁(yè)2023/3/26第17頁(yè)/共29頁(yè)Documentexamination--importcertificateoforigin原產(chǎn)地證明Content??Functions??ClarificationofcertificatesoforiginusedforChineseexports??普惠制產(chǎn)地證普通產(chǎn)地證書加工裝配證明書、轉(zhuǎn)口/復(fù)出口證明書第18頁(yè)/共29頁(yè)2023/3/26第19頁(yè)/共29頁(yè)Documentexamination--importpackinglist裝箱單declarationofnon-woodpackaging無(wú)木質(zhì)包裝聲明documentsoftaxreduction/exemption關(guān)稅減免證明documentsofwaiverofinspection免檢證明第20頁(yè)/共29頁(yè)Documentexamination--importimportlicense進(jìn)口許可證importcargodeclarationform進(jìn)口報(bào)關(guān)單inspectionform檢驗(yàn)單commercialinvoice商業(yè)發(fā)票billoflading/airwaybill提單/空運(yùn)單packinglist裝箱單certificateoforigin原產(chǎn)地證明declarationofnon-woodpackaging無(wú)木質(zhì)包裝聲明documentsoftaxreduction/exemption關(guān)稅減免證明documentsofwaiverofinspection免檢證明第21頁(yè)/共29頁(yè)Documentexamination--exportshippingorder托運(yùn)單exportcargodeclarationform出口報(bào)關(guān)單inspectionform檢驗(yàn)單commercialinvoice商業(yè)發(fā)票billoflading/airwaybill提單/空運(yùn)單packinglist裝箱單foreignexchangesettlementcertificate外匯結(jié)算憑證certificateoforigin原產(chǎn)地證明第22頁(yè)/共29頁(yè)Documentexamination--exportforeignexchangesettlementcertificate外匯結(jié)算憑證Usedforraxrefund（出口退稅）

Taxreabates退稅，稅收回扣對(duì)出口貨物退還其在國(guó)內(nèi)生產(chǎn)和流通環(huán)節(jié)實(shí)際繳納的產(chǎn)品稅、增值稅、營(yíng)業(yè)稅等。作用：使本國(guó)產(chǎn)品以不含稅成本進(jìn)入國(guó)際市場(chǎng)，與國(guó)外產(chǎn)品在同等條件下競(jìng)爭(zhēng)鼓勵(lì)出口，擴(kuò)大出口的創(chuàng)匯。第23頁(yè)/共29頁(yè)3.PaymentoftariffsImport:CertificateofOrigin(GSP)CertificateofTaxReduction/ExemptionExport:ForeignExchangeSettlementCertificate4.Inspection/QuaratineCatalogueofExportandImportCommoditiesSubjecttoInspection《進(jìn)出口商品檢查目錄》第24頁(yè)/共29頁(yè)Inspection/quarantineCommodityinspection商檢(CI)Quarantineforanimalsandplants動(dòng)植物檢疫P43-44:Readbyyourself！ContentofCI??Functionsofinspectioncertificate(檢驗(yàn)證明)??ProceduresofCI第25頁(yè)/共29頁(yè)5.ReleaseOnlyafterreleasemaythecargobedischargedandloaded(卸下)ortheconveyance(運(yùn)輸)cancontinue.第26頁(yè)/共29頁(yè)Basi