1、Unit 3 Import and Export Clearance,GDUFS,CONTENTS,Basic concepts Customs Duties Customs Formalities,Import & Export Clearance,1,Basic concepts,Customs Clearance/Declaration 清關/報關,The formalities (手續(xù)) to get documented permission from a national customs authority, for imported goods so that they can

2、enter the country or for exported goods so that they can leave the country. lodge declarations/clearance 報關（出口）/清關（進口）,shipment 裝船 shipper carrier consignee,托運人，發(fā)貨人 承運人，船公司 收貨人,dumping 傾銷,It occurs when manufacturers export a product to another country at a price either below the price charged in it

3、s home market or below its cost of production.,document 單證，單據(jù) dock 港區(qū)，碼頭 port 港口，口岸,port 港口/口岸,dock 碼頭,2,Customs Duties,2020/10/4,Anti-dumping,-a free port,自由港、免稅港,走私 ?,Compile customs statistics,-Trade surplus/deficit,-dumping duties 傾銷稅?,3,Customs Formalities,Basic steps for im/export declaration,

4、Form filling 填報關單,Document examination 審單,Payment of tariffs 征稅,release 放行,1,2,3,5,inspection/quarantine 查驗/檢疫,4,1. Complete forms giving particulars (細節(jié)、詳情) of the goods P39,2. Documents required for clearance have to be lodged （正式提交） with the Customs import clearance export declaration,Document ex

5、amination-import,import license 進口許可證 import cargo declaration form 進口報關單 inspection form 檢驗單 commercial invoice 商業(yè)發(fā)票 bill of lading/air waybill 提單/空運單 packing list 裝箱單 certificate of origin 原產(chǎn)地證明 declaration of non-wood packaging 無木質(zhì)包裝聲明 documents of tax reduction/exemption 關稅減免證明 documents of waiv

6、er of inspection 免檢證明,Document examination-import,import license 進口許可證,Document examination-import,import cargo declaration form 進口貨物報關單,inspection form 檢驗單,commercial invoice 商業(yè)發(fā)票,Commercial invoice vs. Proforma invoice (形式發(fā)票),Document examination-import,Bill of Lading 提單/提運單 （B/L） Air Waybill 空運單,

7、收貨人憑提單向貨運目的地的運輸部門提貨 貨物的物權(quán)憑證 D/O: Delivery Order 交貨單/提貨單,Carrier簽發(fā)B/L給Shipper Shipper將B/L轉(zhuǎn)給Consignee 貨物到達港口后，Consignee憑B/L去Carrier換取D/O 憑D/O去港口提貨,2020/10/4,Document examination-import,certificate of origin 原產(chǎn)地證明,Content ? Functions ? Clarification of certificates of origin used for Chinese exports?,普

8、惠制產(chǎn)地證 普通產(chǎn)地證書 加工裝配證明書、轉(zhuǎn)口/復出口證明書,2020/10/4,Document examination-import,packing list 裝箱單,declaration of non-wood packaging 無木質(zhì)包裝聲明 documents of tax reduction/exemption 關稅減免證明 documents of waiver of inspection 免檢證明,Document examination-import,import license 進口許可證 import cargo declaration form 進口報關單 insp

9、ection form 檢驗單 commercial invoice 商業(yè)發(fā)票 bill of lading/air waybill 提單/空運單 packing list 裝箱單 certificate of origin 原產(chǎn)地證明 declaration of non-wood packaging 無木質(zhì)包裝聲明 documents of tax reduction/exemption 關稅減免證明 documents of waiver of inspection 免檢證明,Document examination-export,shipping order 托運單 export ca

10、rgo declaration form 出口報關單 inspection form 檢驗單 commercial invoice 商業(yè)發(fā)票 bill of lading/air waybill 提單/空運單 packing list 裝箱單 foreign exchange settlement certificate 外匯結(jié)算憑證 certificate of origin 原產(chǎn)地證明,Document examination-export,foreign exchange settlement certificate 外匯結(jié)算憑證,Used for rax refund （出口退稅） T

11、ax reabates 退稅，稅收回扣 對出口貨物退還其在國內(nèi)生產(chǎn)和流通環(huán)節(jié)實際繳納的產(chǎn)品稅、增值稅、營業(yè)稅等。 作用：使本國產(chǎn)品以不含 稅成本進入國際市場，與 國外產(chǎn)品在同等條件下競爭 鼓勵出口，擴大出口的 創(chuàng)匯。,3. Payment of tariffs Import: Certificate of Origin (GSP) Certificate of Tax Reduction/Exemption Export: Foreign Exchange Settlement Certificate,4. Inspection/Quaratine,Catalogue of Export an

12、d Import Commodities Subject to Inspection 進出口商品檢查目錄,Inspection/quarantine,Commodity inspection 商檢 (CI),Quarantine for animals and plants 動植物檢疫,P43-44: Read by yourself！ Content of CI? Functions of inspection certificate(檢驗證明)? Procedures of CI,5. Release Only after release may the cargo be discharged and loaded (卸下) or the conveyance