实用物流英语 教学课件 作者 高芳8 8 26.pptVIP

Module 8 Freight Forwarding Port Services Project 26 Clearing Customs Objectives Contents Lead in 1. What are the major port activities? -???warehousing - clearing Customs - cargo pre-load inspection and survey -???handling of all kinds of Cargoes - ?stevedoring and tally 2. Is clearing customs for goods the business of a freight forwarder nowadays? Yes. 3. Where should we go through the customs procedures? Go to the Customs Administration at a port. Activity 1----Words Terms Learn the new words and terms. Activity 1 ----Task 1 Study the material and discuss the following questions. Material: Customs Duty 1) What are the characteristics of customs duty? - looking to find a “fair market value” for the goods when valued at the frontier - a kind of indirect tax realized on goods of international trade 2) How to calculate customs duty? - consisting of the invoice value, freight charges to the frontier, insurance premium and any uplifts on such values as required by Customs - The rate of duty may then be taken from the tariff, allowing for any special preferences, quotas or other reduced duty rates involved. - depends on the determination of what is called assessable value 3) Why is H. S. Code used? For the purpose of assessment of Customs duty 4) How many cases are there in evasion of customs duty? What are they? Evasion of Customs duty may take place without or in collaboration of Customs officials. Evasion of customs duty does not necessarily constitute smuggling. 5) Where can we buy duty-free goods? In duty-free shops at ports and airports Activity 1 ----Task 2 1) ___ The duty calculation depends on the invoice value only. 2) ___ Customs duty is a kind of indirect tax which is realized on goods of domestic trade. 3) ___ Customs duty on petroleum and alcohol is realized ad valorem. 4) ___ Evasion of customs duty does not necessarily constitute smuggling. 5) ___ Duty-free goods are imported and stocked in bonded warehouse. Activity 2