- 作 者：孙圣勇编著
- 出 版 社：北京：对外经济贸易大学出版社
- 出版年份：2013
- ISBN：9787566306753
- 标注页数：237 页
- PDF页数：245 页
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Chapter One Fundamentals of Practice of Declaration at the Customs 1
Unit 1 Declaration at the Customs 1
Unit 2 Customs Overview 4
Unit 3 Declaration Enterprise 8
Unit 4 Customs Declarant 12
Chapter Two Practice of Foreign Trade Controls 17
Unit 1 Foreign Trade Controls 17
Unit 2 Import and Export Licence System 24
Unit 3 Other Systems of Foreign Trade Controls 27
Unit 4 Measures of Foreign Trade Controls 31
Chapter Three Customs Supervision Practice 39
Unit 1 Customs Supervision 39
Unit 2 Procedures of Declaration at the Customs 42
Unit 3 Specific Goods of Tax Reduction and Exemption 43
Unit 4 Temporary Admission Goods 44
Unit 5 Transit,Transshipment and Through Goods 47
Unit 6 Other Admission Goods 50
Unit 7 Special Declaration Procedures 62
Chapter Four Merchandising Practice 67
Unit 1 Harmonized Commodity Description and Coding System 67
Unit 2 Catalogue of Import and Export Commodities of China Customs 70
Unit 3 Customs Regulations of Import and Export Commodities Classification 76
Unit 4 General Rules of Categorization of Harmonized System 77
Chapter Five Practice of Duties on Imports and Exports 81
Unit 1 Customs Duty 81
Unit 2 Determination of Customs Value 83
Unit 3 Determining the Origin of Goods and Applicable Duty Rate 87
Unit 4 Calculation of Customs Duties 90
Unit 5 Customs Duties Reduction or Exemption 93
Unit 6 Payment or Refund of Duties on Import or Export 95
Chapter Six Practice of Filling in the Customs Declaration Form 97
Unit 1 Customs Declaration Form 97
Unit 2 Methods of Filling in the Customs Declaration Form 100
Chapter Seven Customs Declaration Policy 107
Unit 1 Customs Statistical System 107
Unit 2 Customs Inspection System 109
Unit 3 Customs Affairs Guarantee System 111
Unit 4 Customs System of Protection of Intellectual Property Rights 113
Unit 5 Administrative Permission System of the Customs 116
Unit 6 Administrative Punishment System of the Customs 119
Unit 7 Administrative Reconsideration System of the Customs 125
Unit 8 Administrative Litigation System of the Customs 130
Unit 9 Administrative Adjudication System of the Customs 134
Chapter Eight Fundamental Practice of Foreign Trade 137
Unit 1 International Trade 137
Unit 2 Modes of International Trade 143
Unit 3 Quality,Quantity and Packing of Commodities 146
Unit 4 Trade Terms and Price 150
Unit 5 Foreign Trade Transportation 155
Unit 6 Insurance of Foreign Trade 159
Unit 7 Methods of International Payment 162
Unit 8 Inspection,Claim,Force Majeure and Arbitration 167
Unit 9 Foreign Trade Documents 168
Chapter Nine Exercises for Practice of Declaration at the Customs 177
Unit 1 Choose the Correct Answer for Each of the Following Questions 177
Unit 2 Multiple Choice 182
Unit 3 True or False 190
Unit 4 Comprehensive Practice 194
Unit 5 Commodities Categorization 211
Unit 6 Filling in the Customs Declaration Form 214
Unit 7 Finding Errors in the Customs Declaration Form 225
参考文献 235