文档介绍：CONTENTS
Basic concepts
Customs' Duties
Customs Formalities
Import & Export Clearance
1
Basic concepts
Customs Clearance/Declaration 清关/报关
The formalities (手续) to get documented permission from a national customs authority, for imported goods so that they can enter the country or for exported goods so that they can leave the country.
lodge declarations/clearance 报关（出口）/清关（进口）
shipment 装船
shipper
carrier
consignee
托运人，发货人
承运人，船公司
收货人
dumping 倾销
It occurs when manufacturers export a product to another country at a price either below the price charged in its home market or below its cost of production.
document 单证，单据
dock 港区，码头
port 港口，口岸
port
港口/口岸
dock
码头
2
Customs' Duties
2021/2/3
1
Exercise supervision & control over imported &
exported goods.
2
Collect customs duties/tariffs & other fees.
3
Prevent & counter smuggling activities
4
Anti-dumping
--a free port
自由港、免税港
走私 ??
5
Compile customs statistics
--Trade surplus/deficit
--dumping duties 倾销税??
3
Customs Formalities
Basic steps for im/export declaration
Form filling
填报关单
Document examination
审单
Payment of tariffs
征税
release
放行
1
2
3
5
inspection/quarantine
查验/检疫
4
1. Complete forms giving particulars (细节、详情) of the goods
P39
2. Documents required for clearance have to be lodged （正式提交） with the Customs
import clearance
export declaration