2. According to Regulations on Import and Export Tariff of the People's Republic of China, the import tax ＆ import duty should be its normal ______ price with the duties deducted and examined, approved by the Customs.
4. All imports cargo has to be landed at the ______ and should not be removed out customs control without the written permission of the customs authorities.
3. A vessel entering a country from any place outside can call at any port no matter whether it is a customs port or not.
对 错
B
[解析] 船舶无论从任何地方进入一个国家，首先必须在一个由政府指定没立海关的港口靠泊。
4. One of the traditional functions of a freight forwarder in the import-export trade is to do customs clearance.
对 错
A
[解析] 在进出口贸易中，通关是货运代理的一项传统职能。
5. Before permission is given to remove the goods out of customs control, the owner or agent is required to submit a Bill of Entry, Customs Declaration or Inward Permit, in the prescribed form to enable the customs authorities to examine and appraise the goods.
6. Any export goods or import goods can be loaded or discharged only when written permission, known as "port clearance", is granted by the local authorities to the cargo owners.
7. The freight forwarders, on behalf of the consignee, would arrange customs clearance and pay duties, fees and other charges to the customs and other public authorities.
10. An import manifest itself is enough to be presented to the customs authorities if a vessel wants to get a necessary permit from the customs authorities.
11. All import cargo has to be landed at the customs port and should be removed out customs control without the written permission of the customs authorities.
13. A vessel which has brought any imports or has loaded exports can leave the port only when written permission, known as "port clearance", is granted by the local authorities.
对 错
A
[解析] 任何装运进出口货物的船舶，只有拿到船舶结关单(port clearance)，才能离港。
14. In some countries, there is legislation for controlling and regulating imports and exports. But the rules or regulations issued under such legislation do not have to be followed in customs clearance.
对 错
B
[解析] 在某些国家，有特定的立法控制和调节进出口。在此立法下制定的法规也同样要求清关。
15. The customs authorities have powers to examine the goods imported.
18. Documentary inspection given by the customs authorities refers to the inspection calling for relevant documents such as invoice, quantity of goods and banker's note etc.
2. The import manifest has to be accompanied by other documents as may be required such as ______.
A.crew list
B.certificate of registry
C.stores list
D.certificates like the load line
A B C D
ABCD
[解析] 船舶进境时，提交进口载货清单的同时，下列文件也可能需要一起提交：①载重线证明(certificates like the load line)；②安全无线电报和安全设备(safety radio telegraphy and safety equipment)；③登记证书(certificate of registry)；④上一个挂靠港的清关单(port clearance from the last port of call)；⑤船员名单(crew list)；⑥物料清单(Stores list)；⑦船长和船员有关私人财产的报关(declaration regarding personal property of officers and crew)。
3. The Bill of Entry usually contains particulars such as ______.
四、完形填空 以下各小题所给出的4个选项中，只有1项最符合题目要求。 A vessel which has brought any imports or has loaded exports can 1 the port only when written permission, known as 2 , is granted by the 3 . Application for port clearance has to be made before the intended 4 of the vessel and has to be accompanied by the 5 showing particulars of the cargo loaded and such other documents as may be required by the customs authorities.
A vessel entering a country from any place outside has to call first at a customs port. The vessel can start unloading goods only after the customs authorities grant the necessary permit called 6 to the vessel on submission by the 7 or agent of the vessel of an 8 containing particulars of the cargo on board in the prescribed form. Export goods can be loaded on to the vessel only if the necessary permit 9 is given by the customs authorities and proper documents duty passed by the customs are delivered by the 10 to the master or the person in charge of the ship.
A large number of documents are used in the modern international trade such as marine bills of lading, letter of credit, insurance policy, commercial invoice, packing list, air waybill ere. The 11 is a document of title, the holder of which can get the goods at the port of destination from the carrier. 12 is the most common method of making international payments. The 13 mainly functions as receipt of the goods for dispatch, evidence of the contract of carriage between the carrier and the consignor in air transportation. 14 is an evidence of insurance contract issued by the insurer to the assured in which stipulating each party's rights and responsibilities. 15 is a document issued by the authorized body in the exporter's country stating the country of origin of the goods.
11.
A.sea waybill
B.ocean bill of lading
C.air waybill
D.invoice
A B C D
B
[解析] 只有海运提单(ocean bill of lading)才是物权凭证(document of title)。A项海运单、C项空运单都可以作为提货的凭证，但都不是物权凭证；D项发票记录此批货物的实际情况，也不是物权凭证。
7. The basic customs laws or regulations applicable to the arrival and departure of ships and to goods imported or exported are more or less the same in most countries although they may differ in procedural and documentary details.
Export goods can be loaded On to the vessel only if the necessary permit, "Entry Outwards", is given by the customs authorities and proper documents duly passed by the customs are delivered by the exporters to the master or the person in charge of the ship.
七、英文单证操作题
1. 根据提供的资料填制一般原产地证明书(1)至(12)的内容。
[解析] 原产地证明书是由出口国政府有关机构签发的一种证明货物的原产地或制造地法律文件。它主要用于进出口海关实行差别关税，实施进口限制、不同进口税率和不同进口配额等不同国别政策的书面依据。本题考查的知识点为根据商业发票以及其他资料缮制原产地证明书，在本题原产地证明书缮制中，需重点掌握以下几点缮制要求： (1)出口商(Exporter) 本栏填写出口商名称、详细地址和国家(地区)名。根据本题已知资料，本栏应填写信用证受益人的名称及详细地址。 (2)收货人(Consignee) 本栏填写收货人的名称、详细地址和国家(地区)名，收货人通常是外贸合同的买方或信用证规定的提单通知人。根据本题已知资料，此栏填写开证申请人名称、详细地址及联系方式。 (3)运输方式和路线(Means of transport and route) 本栏填写装运港和目的港的名称，并说明运输方式(如：海运、空运、陆运等)。若需要中转，还应注明中转港的名称。根据本题已知资料，此栏填写为“FROM GUANGZHOU TO DUBAI BY VESSEL MAEK 335V. 002”。 (4)运抵国/地区(Country/region of destination) 本栏填写信用证或合同中规定的目的港和国家(地区)名称。在转口贸易时，一般不能填报转口商的国家，而填报最终进口国的国名(地区)。根据本题已知资料，此栏填写目的港名称，即填写为“UAE/DUBAI”。 (5)供签证机构使用(For certifying authority use only) 本栏供签证机构对后发证书、补发证书、签发副本或其他事项加注声明时使用，证书申领单位应将此栏留空。 (6)唛头和包装号(Marks and numbers of packages) 此栏应按照发票上所列唛头填写完整图案、文字标记及包装号码，不可简单填写“按照发票(as per invoice no. )”或者“按照提单(as per B/L no. )”。本题中，此栏应按所给已知资料所列唛头填写。 (7)商品名称、包装件数和种类(Number and kind of packages; description of goods) 此栏填写商品名称、包装件数和种类。填报的商品名称应系发票中所描述的货物，可采用与其他单据无矛盾的统称。包装件数和种类与货运单据一致的外包装数量及相应包装种类。本栏的末行要打上表示结束的符号“* * * * *”，以防伪造。根据本题已知资料，此栏应填写为“FOUR HUNDRED(400)CARTONS OF LADIES LYCAR LONG PANT”。然后在下面一行加上“* * * * *”以防伪造。 (8)商品编码(H. S Code) 商品编码栏要求填写H. S. 编码，并与报关单中显示的商品编码完全一致。根据本题所给资料，商品编码栏填写为“6204. 1300”。 (9)数量(Quantity) 数量栏要求填写出口货物的量值以及商品的计量单位。数量栏填写为“4000DOZ”。 (10)商业发票号码及签发日期(Number and date of invoices) 本栏填写申请出口货物的商业发票号码和签发日期，不得留空。为避免对月份、日期的误解，月份一律用英文表述。例如本题商业发票签发日期为2010年1月2日，用英文表述为“JAN. 2, 2010”。 (11)出口商声明(Declaration by the exporter) 出口商声明已事先印制，内容为：“兹出口商声明以上所列内容正确无误，本批出口商品的生产地在中国，完全符合中华人民共和国出口货物原产地规则。” 出口商在此声明栏空白处，由法人或手签人员签字并盖公章(有中英文)，还需填制申报地点、申报日期，并且此栏日期不得早于发票日期。 (12)签证机构证明(Certification) 签证机构证明已事先印制，内容为：“兹证明出口商的声明是正确无误的。” 经审核后，签证机构签证人在此栏签名、加盖签证机构印章，还需填制签发地点和签发日期，并且签发日期不得早于发票日期和申请日期。
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