实训：保税加工货物报关流程 设计.docVIP

实训：保税加工货物报关流程设计 说明：保税加工货物报关流程包括进口料件报关流程和出口成品报关流程。本次内容为进口来料加工料件的报关。 案例背景 广州扬帆制衣有限公司，经营代码为（4401213432）为履行产品的出口合同，故需要进口料件一批，该批货物于2009年6月27日抵港，随后，广州扬帆制衣有限公司委托广州丰凯报关行办理报检，报关等事宜，丰凯报关行受托之后，于7月3日向广州出入境检验检疫局办理相关商检手续，于7月7日持加工贸易手册（B51012300300）等相关单证向广州新风海关报关，法定计量单位为千克/米。海运费总价为USD200，保险费率为0.3%，该商品位列手册第4项。 配套单证 1、发票装箱单 (1) SHIPPER/EXPORTER WIN MART CO., LTD. TAEPYUNG-RD CHUNG-KU SEOUL KOREA (8)No. DATE OF INVOICE WMO-9012S JUN. 22,2009 (2) FOR ACCOUNT RISK OF ESSRS MARUMURA CO., LTD. 8 SAKAE ICHINOMIYA AICHI JAPAN (9) No. DATE OF L/C LC301-65743 JUN.17, 2009 (3) NOTIFY PARTY MARUMURA CO., LTD. 8 SAKAE ICHINOMIYA*CONSIGNEE: TO OREDR AICHI JAPAN AND GUANGHOU YANGFAN CLOTHING CORP.LTD. XINGGANG BUS STOP, HUANGPU NEW AREA,GUANGZHOU CHINA (10)L/C ISSUING BANK TOKAI BANK,LTD., THE NAGOYA JP (4) PORT OF LOADING BUSAN, KOREA (5) FINAL DESTINATION GUANGZHOU, CHINA (11)REMARKS: * L/C BASE AT SIGHT (6) CARRIER MID STAR V-0123 (7) SALING ON OR ABOUT JUN.24, 2009 MARKS AND DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT NUMBERS OF PKGS MQ03E011-5 FOB BUSAN MADE IN KOREA ART. NO.WM-7119A L/#:101-115 DESCRIPTION 50%LINEN 505COTTON (棉麻布，50%棉， 50%麻) CONTRACT No.: MQ03E011-5 3,878MTS @$3.40/M USD13,185.20 2、提单 BILL OF LADING CONSIGNOR/SHIPPER WIN MART CO., LTD TAEPYUNG-RO CHUNG-KU SOUL KOREA OUR BOOK No.: B/L No.: SSAX8FV0189 REMARKS: FOR DELIVERY OF GOODS PLEASE APPLY TO: AIR SEA TRANSPORT INC. FLOOR21, SHENYA FINANCIAL MANSION No.895, YANAN ROAD (WEST)GUANGZHOU P.R.CHINA TEL:ATTN: MS3ENGRET YE CONSIGNEE TO ORDER OF SHIPPER NOTIFY PARTY MARUMURA CO., LTD. 1-1 1-8 SAKAE ICHINOMIYA AICHI JAPAN AND GUANGZHOU YANGFAN CLOTHING CORP. LTD.XINGANG BUS STOP HUANGPU NEW AREA, GUANGZHOU CHINA PRE-CA