第三章 海关监管货物及其报关程序（The third chapter customs supervision of goods and their customs declaration procedures）.docVIP

第三章 海关监管货物及其报关程序（The third chapter customs supervision of goods and their customs declaration procedures） The third chapter: customs supervision of goods and their customs declaration procedures The first section is an overview 1. goods supervised by the customs: The name of the goods under the supervision of the customs, the early stage, the entry and exit stage, and the follow-up stage General import and export goods declaration, inspection, tax release Bonded goods for customs clearance. Specific tax relief goods for customs clearance verification Temporary entry and exit of goods for customs clearance. The material processed goods clearance record verification 2. Electronic Clearance System 1) customs H883/EDI customs clearance system 2) customs H2000 customs clearance system 3) China Electronic Port System The second section general customs declaration procedure of import and export goods 1. general import and export goods collectively refers to imported goods and general export goods in general, refers to the import and export pay for the import and export taxes and have gone through all the customs formalities, customs clearance after no supervision, the import and export of goods directly into the circulation of the field of production and consumption Note: General imports and exports are not exactly equal to general trade in goods 2 characteristics of general import and export goods: 1) certificate of exchange 2) Taxable tax payment 3) the customs clearance 3. general import and export goods have a look at the scope of a little impression on the line (usually in the multiple-choice line) P85-86 1) minor changes in imports of general trade 2) general trade export goods (3) temporary import goods which are bonded to the actual import, temporarily imported goods, or exported abroad. 4) barter trade, compensation trade, import and export goods 5) do not approve bonded consignments and sell goods on consignment 6) contract actual import and export goods 7) sampl