lesson 11(大连理工出版社 函电与单证).pptVIP

Lesson 11 Customs Declaration报关单 Lesson 11 Customs Declaration 报关单 Introduction 报关是指进出境的运输工具负责人，进出口货物的收发货人或代理人向海关提出办理进出口货物手续的过程。进出口商向海关报关时，需提交以下单证： 1. 进出口货物报关单。一般进口货物应填写一式二份；需要由海关核销的货物，如加工贸易货物和保税货物等，应填写专用报关单一式三份；货物出口后需国内退税的，应另填一份退税专用报关单。 2. 货物发票。要求份数比报关单少一份，对货物出口委托国外销售，结算方式是待货物销售后按实销金额向出口单位结汇的，出口报关时可准予免交。 3. 陆运单、空运单和海运进口的提货单及海运出口的装货单。海关在审单和验货后，在正本货运单上签章放行退还报关单，凭此提货或装运货物。 4. 货物装箱单。其份数同发票。但是散装货物或单一品种且包装内容一致的件装货物可免交。 5. 出口收汇核销单。一切出口货物报关时，应交验外汇管理部门加盖“监督收汇”章的出口收汇核销单，并将核销编号填在每张出口报关单的右上角处。 报关现由经过资格认证的报关人员进行操作。报关单的填写须按照中国海关当年或最近几年的有关规定进行填制，电子报关数据填写要求有所不同，目前全国通用H2000通关系统。 Lesson 11 Customs Declaration 报关单 Specimen Lesson 11 Customs Declaration 报关单 Contents 1) 出口货物报关单，预录入编号和海关编号 It is given by the customs. 2) 出口口岸 It refers to the name of the customs of exit. 3）备案号 It refers to the number given by the customs to the corporation. 4) 出口日期 It is the clearance date of carrying vessel. 5) 申报日期 It is the date when the exporter applies to customs. 6) 经营单位 It refers to the name of Chinese enterprise who signs or executes the contract with its registered code of 10 figures in customs(注册登记编码). 7) 运输方式 It is the mode of transportation, one declaration form for one means. 8) 运输工具名称 It is the name of conveyance (name of vessel or the number of trucks or train), one declaration form for one name. 9) 提运单号 It is the number of B/L, a copy of customs declaration can carry one piece of B/L’s number only. 10) 发货单位 It refers to the manufacturer or entrusting party. 11) 贸易方式 It should be filled in according to the situation and TRADE by customs (《贸易方式代码表》), one declaration form for one trade mode. 12) 征免性质 It should be filled in according to relevant custom laws. When the corporation is wholly foreign owned （独资）, joint venture （合资） or cooperative（合作）, the ways of levying the duty are different. 13) 结汇方式 It refers to the actual ways of payment, such as L/C, collection, remittance.