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

第三章 海关监管货物及其报关程序（The third chapter is the customs supervision of goods and customs declaration procedures） The third chapter is the customs supervision of goods and customs declaration procedures Section 1 Overview 1. goods supervised by customs: The name of the goods under the customs supervision, the early stage of the entry and exit stage, 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 clearance system 2) customs H2000 clearance system 3) China Electronic Port System Second general customs declaration procedures for 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 Attention: general import and export is not exactly equal to general goods trade 2 characteristics of general import and export goods: 1) certificate of exchange 2) taxable income tax 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) slight changes in general trade import goods 2) general trade export goods 3) temporarily transferred goods which are converted into actual imported bonded goods, temporarily imported goods or exported out of the country. 4) barter trade, compensation trade, import and export goods 5) do not approve the bonded consignment consignment trade goods 6) actual import and export goods of contracted projects 7) samples of f