1、Customs Broker Exam,Customs Declaration English,7 points,海关基础英语的测试，是对考生英语基础知识和英语应用能力的检验。为了应试的目的，应明确考试的有关要求，争取达到其所要求达到的水平。从历次报关员考试的试题来看，考生需掌握以下七个方面的内容，即： 、认识英语词汇3000个以上； 、海关业务用语 、海关法规英语； 、外贸业务用语，如：合同、发票、信用证、运单、装箱单等； 、度量衡换算表； 、常见货币名称； 、世界主要港口名称。,ABBREVIATION,A.V. ad valorem从价 A.W.B. air waybill空运运单 Ar
2、t. No. Article number货号 B/E bill of exchange汇票 B/L bill of lading海运提单，提单,ABBREVIATION,COD cash on delivery货到付款 CAD cash against documents凭单付款 CCIB China Commodity Inspection Bureau中国商品检验局 CCPIT China Council for Promotion of International Trade中国国际贸易促进会,ABBREVIATION,C.C.V.O. combined certificate of
3、value and origin估价和产地联合证明书 CFR cost and freight 成本加运费价格 CIF cost, insurance sand freight 到岸价格 CIF Liner Terms 班轮条件 CIF Ex Ships Hold 舱底交货 CIF Ex Tackle 吊钩交货 CIF Landed 卸到岸上,practice,某公司与美国一家公司以CFR EX Ships Hold的条件成交了一笔生意，按照国际惯例，这批货物在目的港的卸货费应当由( )。 A.买方来承担 B.卖方来承担C.船方来承担 D.港务部门来承担答案：A,practice,某公司与英国
4、一家公司以CIF landed 的条件成交了一笔生意，按国际惯例，这批货物在目的港卸货费用、驳船费用应由( )承担。 A.买方 B.卖方 C.船方 D.港务部门答案：B,ABBREVIATION,DAF delivered at frontier边境交货(价) DDP delivered duty paid完税后交货 DDU delivered duty unpaid未完税交货 DEQ delivered ex quay目的港码头交货 DES delivered ex ship目的港船上交货,ABBREVIATION,D/A documents against acceptance承兑交单 D
5、/C documentary credit跟单信用证 D/D demand draft即期汇票 D/P documents against payment付款交单 D.W.T. deadweight tonnage载重吨位，重量吨位 D/W deadweight重量货物,ABBREVIATION,E/D export declaration出口申报单 EMP European Main Ports欧洲主要港口 EMS Express Mail Service特快专递 EXW ex works工厂交货(价) F.C.L. full container load整箱货,ABBREVIATION,F
6、OB free carrier离岸价 FOB Liner Terms 班轮条件 FOB under tackle 吊钩下交货 FOB Stowed 平舱 FOB Trimmed 理舱 FOB Stowed and Trimmed,practice,FOB的变形中，卖方负责将货物装进船舱并承担包括理舱费在内的装船费用的贸易术语是 A. FOB Liner Terms B.FOB Stowed C. FOB Trimmed D. FOB Under Tackle答案：B,ABBREVIATION,GSP C/O Generalized System of Preferences Certifica
7、te of Origin普惠制产地证明书 GSP Form A Generalized System of Preferences Form A普惠制格式A GATS General Agreement on Trade in Services 服务贸易总协定,ABBREVIATION,L/C letter of credit信用证 L/G letter of guarantee担保书，保证书 LCL less than container load拼箱货 M/T metric ton公吨 P.A particular average单独海损 FPA; WPA,ABBREVIATION,S/D
8、 sight draft即期汇票 S/N shipping note 装运通知单 S/O shipping order装运单(俗称下货纸) STL (Style) 式样 SPS Agreement on the Application of Sanitary and Phytosanitary Measures 实施卫生与植物检疫措施协议,ABBREVIATION,T/R (Trust Receipt) 信托收据 T/T (Telegraphic Transfer) 电汇 TDO (Transshipment Delivery Order) 转船提货单 TEU (Twenty-foot Equ
9、ivalent Unit) 20英尺集装箱等量单位 TW (Total Weight) 总重量 TBT Technical Barriers to Trade技术性贸易壁垒,ABBREVIATION,TRIPs Agreement on TradeRelated Aspects of Intellectual Property Rights与贸易有关的知识产权协定 TRIMs Agreement on TradeRelated Investment Measures 与贸易有关的投资措施协议,ABBREVIATION,U.L. underwriter laboratories inc美国保险人
10、公会所设的检验机构 W.R. (W/R) war risk战争险 W.W. warehouse to warehouse仓至仓 W/M weight or measurement重量或体积 Yd (s) yard (s)码,ABBREVIATION,Invoice & Packing,1.invoice 发票2.invoice no. 发票编号3.port of shipment 起运地4.port of destination 目的地，到达地5.date of shipment 装船日期，出运口岸8.Freight Charge 货运费9.Insurance 保险费10.Contract 合
11、同,Invoice & Packing,11.Airwey 航空运输12.imports and exports 进出口13.marks & no. 唛头modity code 商品编码15.description 品名16.quantity 数量17.price 价格18.unit price 单价19.total amount 总价,Invoice & Packing, weight 净重21.gross weight 毛重22.measurement 尺码23.packing 包装24.sales contract No. 售货合同编号25.packing list 装箱单26.pack
12、age No. 包装箱号码,Invoice & Packing,27.total packages 包装总数28.case No. 箱号29.specification 规格30.country of origin 生产国别，原产国31.place of origin 产地32.contract of purchase 订购合同33.Manufacturer 制造人，产商，制造商;,Bill of Lading,1.B/L (Bill of Lading) 提单2.consignor 发货人3.Consignee 收货人4.Port Of Loading 装货港5.Port Of Discha
13、rge 卸货港6.Port Of Transshipment 转运的港口7.Final Destination 最后的目的地8.Shipped Per 装货船名9.number of packages 件数10.Container 集装箱,Bill of Lading,11.A.W. B (Air Way Bill) 空运提单12.air bill of lading 空运提单13.Waybill 运单14.air waybill 航空运单15.date of arrival 到达日期16.terms of trade 贸易方式17.airport of departure 始发站18.air
14、port of destination 目的站19.shipper 托运人20.Certificate of origin 原产地证书,Terms of Payment,1.L/C (Letter of Credit) 信用证2.D/P (Documents against Payment) 付款交单3.D/A (Documents against Acceptance) 承兑交单4.T/T (Telegraphic Transfer) 电汇5.M/T( Mail Transfer) 信汇6.D/D (Demand Draft) 即期汇票7.BE (Bill of Exchange) 汇票,T
15、erms of Payment,8.A/S (At Sight) 见票即付9.A/W (Actual Weight) 实际重量10.B/C (Bill for Collection) 托收汇票11.B/D (Bank Draft) 银行汇票12.B/E (Bill of Entry) 进口报关单;13.(Bill of Exit) 出口报关单14.BHD (Bill Head) 空白单据15.S/D (Sight Draft) 即期汇票16.B/M (Bill of Materials) 材料单17.COD (Cash On Delivery) 凭到付款,Terms of Payment,18
16、.CD (Charge Paid) 付讫19.Accepting bank 承兑银行20.Accepting house 承兑行21.CF，C/F (Cost and Freight) 成本加运费价格22.C.I.F. (Cost, Insurance and Freight) 成本、保险费加运费价格23.F.O.B. (Free On Board) 装运港船上交货价格24.F.A.Q. (Fair Average Quality) 良好平均品质,Terms of Payment,25.FCL (Full Container Load) 整箱货26.LCL (Less than Contain
17、er Load) 拼箱货27.CY (City) 城市28.DA (Documents Attached) 附凭单29.Sales confirmations 销售确认书30.L/T (Letter of Trust) 委托书31.QA (Quality Assurance) 质量保证32.advice of shipment 装运通知、装船通知33.barter trade 易货贸易34.bill drawn to order 指定式汇票,Insurance,35.cargo insurance 货物运输保险36.cash and delivery 付款交货、货到付款37.certifica
18、te of quantity 货物数量证明书38.P.A. (Particular Average) 单独海损39.F.P.A. (Free from Particular Average) 平安险40.W.P.A. (With Particular Average) 水渍险41.G.A. (General Average) 共同海损 42.LIBOR (London Inter Bank Offered Fate) 伦敦银行同业拆放利率,Trade terms,43.EXW (Ex Works) 工厂交货44.FCA (Free Carrier) 货交承运人45.DAF (Delivered
19、 at Frontier) 边境交货46.DES (Delivered Ex Ship) 目的港船上交货47.DEQ (Delivered Ex Quay) 目的港码头交货48.DDU (Delivered Duty Unpaid) 未完税交货49.DDP (Delivered Duty Paid) 完税后交货50.C.O.D.(Cash On Delivery) 货到付款,51.D/W (Deadweight) 重量货物52.D.W.T. (Dead Weight Tonnage) 载重吨位，重量吨位53.D.P.V.( Duty-Paid Value) 完税价格54.E/D ( Expor
20、t Declaration) 出口申报单55.GATT (General Agreement on Tariffs and Trade) 关税及贸易总协定56.S/O (Shipping Order) 装货单(俗称下货纸)57.G.S.P. (Generalized System of Preferences) 普遍优惠制度58.C.C.V.O.(Combined Certificate of Value and Origin) 估价和原产地联合证明书59.A/V (Ad Valorem) 从价税60.L/G (Letter of Guarantee) 担保书，保证书61.M/T( Metri
21、c Ton) 公吨,62.N/N (Non-Negotiable, Not Negotiable) 非流通的，不可转让的63.O.B/L (Ocean Bill of Lading) 海运提单64.O.No. (Order Number) 定单号数65.NTB (Non Tariff Barrier) 非关税避垒66.T.P.N.D. (Theft, Pilferage and Non-Delivery) 偷窃，提货不着67.W.W. (Warehouse to Warehouse) 仓至仓68.Yd(s) (Yard(s) 码69.W/M (Weight or Measurement) 重量
22、或体积70.W.R.(W/R) (War Risk) 战争险，兵险71.additional order 追加订单72.term of foreign exchange 外汇来源,73.country whence consigned 进口国家74.export license 出口许可证75.validity of import license 进口许可证有效期76.export license 出口许可证77.means of transport 运输工具78.surface transport charge 地面运输费79.advice of shipment 装运通知，装船通知80.a
23、ir freight 空运费81.amendment of contract 修改合同82.applicant for the credit 申请开证人83.average clause 海损条款,84.bank draft 银行条款85.barter trade 易货贸易86.bearer 持票人87.bill drawn payable at a certain time after sight 见票若干日付款的汇票88.U. L. (Underwriter Laboratories inc.) 美国保险人公会所设的检验机构89.T/R (Trust Receipt) 信托收据90.AAR
24、 (Against All Risks) 投保一切险91.ABT (About) 大约、关于92.A/C (Account) 账目93.A/O (Accoun Of) 入账94.ACN (Air Consignmen Note) 空运的托运单95.ADD (Address) 地址,96.AMD (Amend) 修改97.AMT (Amount) 金额98.AP (Additional Premium) 附加费99.AP( Account Paid) 付讫100.consignor 发货人，寄售人102.certificate of origin 产地证明书103.inspection cert
25、ificate 检验证书104.port of dispatch 发货口岸105.type of goods 货物类型106.partial shipment 分批装运107.ad valorem duty 从价税108.ad valorem freight 从价运费109.actual tare 实际皮重,世界主要港口和航线,世界共有几大洲？ 世界共有几大洋？ 世界共有几条主要航线？,世界重要的海峡,北半球 白令海峡（西经170、北极圈） 东南亚的马六甲（东经100、赤道） 西亚（阿拉伯半岛）的霍尔木兹海峡(东经60、北回归线) 曼德海峡（东经45、北纬14） 土耳其海峡（东经30、北纬40
26、） 直布罗陀海峡（西经5、北纬36） 南半球 非洲的莫桑比克海峡（东经40、南纬20） 南美洲的麦哲伦海峡（西经70、南纬53）,FOMOUS PORTS OF WORLD,Aden 亚丁 民主也门 Alexandria 亚历山大 埃及 Amsterdam 阿姆斯特丹 荷兰 Antwerp安特卫普 比利时 Auckland 奥克兰 新西兰,Baltimore 巴尔的摩 美国 Bangkok 曼谷 泰国 Barcelona 巴塞罗那 西班牙 Beirut 贝鲁特 黎巴嫩 Bordeaux 波尔多 法国 Boston 波士顿 美国 Bremen不来梅 德国 Buenos Aires 布宜诺斯艾利斯
27、 阿根延,Calcutta 加尔各答 印度 Chittagong 吉大港 孟加拉国 Colombo 科伦坡 斯里兰卡 Gdansk 格但斯克 波兰 Genoa 热那亚 意大利 Glasgow 格拉斯哥 英国 Goteborg 哥德堡（瑞典） Guangzhou 广州（中国）,Hamburg 汉堡 德国 Hongkong 香港 中国 Honolulu 火奴鲁鲁 美国 Houston 休斯顿 美国 Helsinki 赫尔辛基（芬兰） Hiroshima 广岛（日本）Hongay鸿基（越南）,Istanbul 伊斯坦布尔 土耳其 Jeddah Jidda 吉达 沙特阿拉伯Jakarta 雅加达（印尼
28、） Jilong 基隆（中国） Kiel 基尔（德国） Karachi 卡拉奇 巴基斯坦 Kobe 神户 日本 Kuala Lumpur 吉隆坡（马来西亚）,Lisbon 里斯本 葡萄牙 Liverpool 利物浦 英国 London 伦敦 英国 Los Angeles 洛杉矶 美国 Manila 马尼拉 菲律宾 Marseilles 马赛 法国 Melbourne墨尔本 澳大利亚 Montreal 蒙特利尔 加拿大 Macao 澳门（中国）,Nagoya 名古屋 日本 Naples 那不勒斯 意大利 New Orleans新奥尔良 美国 New York 纽约 美国 Osaka 大阪 日本O
29、akland 奥克兰（美国） Philadephia 费城 美国 Quebec 魁北克 加拿大Port-au-Prince 太子港（海地）,Rangoon 仰光 缅甸 Rijeka 里耶卡 南斯拉夫 Rio De Janeiro 里约热内卢 巴西 Rostock 罗斯托克 德国 Rotterdam 鹿特丹 荷兰,San francisco 旧金山 美国 Seattle 西雅图（美国） Singapore 新加坡 新加坡 Southampton 南安普顿 英国 Stockholm 斯德哥尔摩 瑞典 Santiago 圣地亚哥（古巴） Sydney 悉尼 澳大利亚 Suez 苏伊士（埃及）Suva
30、 苏瓦（斐济）,Tokyo 东京 日本 Toronto 多伦多（加拿大） Tripoli的黎波里 利比亚 Valparaiso瓦尔帕来索 智利 Vancouver 温哥华 加拿大 Venice 威尼斯 意大利 Wellington 惠灵顿 新西兰 Yokohama 横滨 日本,Customs,The Customs of the Peoples Republic of China is a governmental organization responsible for supervision and control over all arrivals in and departures f
31、rom the Customs territory (hereinafter referred to as the territory ). It shall, in accordance with this Law and other related laws and administrative regulations, exercise control over means of transport, goods, travellers luggage, postal items and other articles entering or leaving the territory (
32、hereinafter referred to as inward and outward means of transport, goods and articles), collect Customs duties and other taxes and fees, prevent and combat smuggling, compile Customs statistics and handle other Customs operations.,中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机关。海关依照本法和其他有关法律、行政法规，监管进出境的运输工具、货物、行李物品
33、、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他税、费，查缉走私，并编制海关统计和办理其他海关业务。,Customs,The term “regional Customs“ means the Customs under the direct leadership of the Customs General Administration and responsible for the administration of the Customs work in a certain area. The term “subordinate Customs” means t
34、he Customs under the leadership of a regional Customs and dealing with specific Customs formalities.,直属海关，是指直接由海关总署领导，负责管理一定区域范围内的海关业务的海关；隶属海关，是指由直属海关领导，负责办理具体海关业务的海关。,Customs,The term “Customs surveillance zone“ means any seaport, railway and highway station, airport, border pass or international p
35、ostal matter exchange where there is a Customs office, any other place where Customs control is conducted, or any place without a Customs office but which has been approved by the State Council as a point of entry into and exit from the territory.,海关监管区，是指设立海关的港口、车站、机场、国界孔道、国际邮件互换局（交换站）和其他有海关监管业务的场所
36、，以及虽未设立海关，但是经国务院批准的进出境地点。,Inward and Outward Articles,Inward and outward luggage carried by travelers and inward and outward postal items shall be limited to reasonable quantities for personal use and subject to Customs control. All inward and outward articles shall be accurately declared to the Cus
37、toms by the owner and subject to Customs examination.,个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合理数量为限，并接受海关监管。 进出境物品的所有人应当向海关如实申报，并接受海关查验。,Declaration of goods,the declaration of import or export goods and the payment of duties and taxes may be completed by the exporters or importers on their own, and such forma
38、lities may also be completed by their entrusted Customs clearing agent registered with the Customs.,进出口货物，可以由进出口货物收发货人自行办理报关纳税手续，也可以由进出口货物收发货人委托海关准予注册登记的报关企业办理报关纳税手续。,Declaration of goods,Declaration of import goods shall be made to the Customs by the consignee within 14 days of the declaration of t
39、he arrival of the means of transport; declaration of export goods shall be made by the consignor 24 hours prior to the loading unless otherwise approved by the Customs.,进口货物的收货人应当自运输工具申报进境之日起14日内。 出口货物的发货人除海关特准的外应当在货物运抵海关监管区后装货的24小时以前，向海关申报。 中国海关法第二十四条,IMPORT AND EXPORT GOODS,“transit, transshipment
40、 and through goods” means goods which come from a place outside the territory and pass through the territory en route to a place outside the territory. 过境、转运和通运货物，是指由境外启运、通过中国境内继续运往境外的货物。,“transit goods“ are those which pass through the territory by land, “transshipment goods“ are those which do not
41、 pass through the territory by land but call for a change of the means of transport at a place with a Customs office, and “through goods“ are those which are carried into and out of the territory by the same vessel or aircraft.,通过境内陆路运输的，称过境货物； 在境内设立海关的地点换装运输工具，而不通过境内陆路运输的，称转运货物； 由船舶、航空器载运进境并由原装运输工具
42、载运出境的，称通运货物 .,“bonded goods“ means goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory,保税货物，是指经海关批准未办理纳税手续进境，
43、在境内储存、加工、装配后复运出境的货物。,Customs duties,The importer of import goods, the exporter of export goods and the owner of inward and outward articles shall be the persons obliged to pay Customs duties.,进口货物的收货人、 出口货物的发货人、 进出境物品的所有人， 是关税的纳税义务人。,Customs duties,The person obliged to pay the Customs duties and ta
44、xes on import and export goods shall pay the amount payable within 15 days from the date of issuance of the duty memorandum.,进出口货物的纳税义务人，应当自海关填发税款缴款书之日起十五日内缴纳税款,Customs valuation,The Customs valuation of import goods shall include the value of the goods, cost of transport, charges associated with tr
45、ansport of the goods and cost of insurance occurred before the goods are unloaded at the entering point of the territory of the Peoples Republic of China.,进口货物的完税价格包括货物的货价、货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费。,Customs valuation,the Customs valuation of export goods shall include the value of the goods,
46、 cost of transport, charges associated with transport of the goods and cost of insurance occurred before the goods are loaded at the leaving point of the territory of the Peoples Republic of China, from which the amount of export duties shall be deducted.,出口货物的完税价格包括货物的货价、货物运至中华人民共和国境内输出地点装载前的运输及其相关
47、费用、保险费，但是其中包含的出口关税税额，应当予以扣除。,Duty reduction or exemption,(a) advertising items and trade samples of no commercial value; (b) materials presented free of charge by foreign governments and international organizations; (c) goods to which damage and loss occurred prior to Customs release; (d) articles o
48、f a quantity or value within the fixed limit,减征或者免征关税,（一）无商业价值的广告品和货样； （二）外国政府、国际组织无偿赠送的物 （三）在海关放行前遭受损坏或者损失的货物； （四）规定数额以内的物品；,PRACTICE,The Customs will not _ the restricted goods unless an import or export license is obtained A. clear B. release C. sell D. buy Key: B,The operation of the storage, pr
49、ocessing and assembling of the bonded goods and consignment sales should be approved by and registered _ the Customs. A. for B. by C. from D. with Key: D,The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_. A. transit goods B. transshipment goods
50、C. through goods D. import and export goods Key: C,The goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory are defined as _. A. bonded goods B. Through goods C. Transshipment goods D. Transit goods Key: A,
