- 作 者：张洁楠，莫天宇著
- 出 版 社：广州：华南理工大学出版社
- 出版年份：2010
- ISBN：9787562332534
- 标注页数：129 页
- PDF页数：141 页
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Unit 1 Introduction to Customs and Customs Declaration 1
Section Ⅰ Dialogue:Customs in China 1
Section Ⅱ Reading:Import and Export Declarations 3
Section Ⅲ Reading:Trade Restriction 6
Section Ⅳ Reading:FAQs for Customs Declaration in the EU 7
Unit 2 Classification of Goods under Customs Supervision 11
Section Ⅰ Reading:Bonded Goods 11
Section Ⅱ Reading:Tax Exempt or Reduction Goods 14
Section Ⅲ Reading:Temporary Admission Goods 18
Section Ⅳ Reading:Temporary Admission in Different Countries and Areas 22
Unit 3 Customs Entry 25
Section Ⅰ Dialogue:Basic Concepts of Customs Entries and Duties 25
Section Ⅱ Reading:Guangzhou Customs Guide to"Local Declaration ＆ Port Clearance" 26
Section Ⅲ Reading:China Celebrates a Decade in ATA Carnet System 32
Section Ⅳ Document Study:Customs Declaration Form 36
Unit 4 Necessary Documents for Customs Declaration 43
Section Ⅰ Document Study:Import/Export License of China 45
Section Ⅱ Document Study:Certificate of Origin 48
Section Ⅲ Document Study:Sales Confirmation 54
Section Ⅳ Document Study:Invoice 57
Section Ⅴ Document Study:Packing List 59
Section Ⅵ Document Study:Inspection Certificates 60
Unit 5 Inspection of Import and Export Goods 71
Section Ⅰ Dialogue:Commodity Inspection 71
Section Ⅱ Reading:An Introduction to Inspection and Quarantine 72
Section Ⅲ Reading:The Introduction of AQSIQ 78
Section Ⅳ Reading:Importation of Poultry and Poultry Products in the EU 80
Unit 6 Tariffs 83
Section Ⅰ Reading:Tariff in China 83
Section Ⅱ Reading:Value Added Tax 86
Section Ⅲ Reading:Excise Duties on Alcohol,Tobacco and Energy 90
Section Ⅳ Reading:Temporary Exemption from Duty 92
Unit 7 Release of the Goods 96
Section Ⅰ Dialogue:Some Issues about Customs Clearance 96
Section Ⅱ Reading:Guangzhou Customs Management on Convenient and Quick Customs Clearance 99
Section Ⅲ Reading:Separating Release from Clearance Procedures 104
Unit 8 Customs Clearance of Different Goods 107
Section Ⅰ Dialogue:Customs Clearance of ATA Goods 107
Section Ⅱ Reading:Legal Rules on Bonded Goods in China 110
Section Ⅲ Reading:Taxation on ATA Goods 115
Key to the Exercises 118
Appendix 127
References 128