英语报关实务总复习资料Word文档格式.docx
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英语报关实务总复习资料Word文档格式.docx
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《跟单信用证统一管理解释通则》
国际贸易中常用的贸易术语:
FOB,CIF,CFR,FCA
制定贸易术语是为了确定买卖双方谁负责办理运输和购买保险,以及运输的风险的转移等。
FOB=Freeonboard离岸价。
Itisthebuyertoberesponsiblefortransportation.Thebuyerneedstoarrangeshipstoloadingportnominatedbysellerandtoarrangeinsuranceforthecargoloadedonboard.Thesellerisresponsibleforloadingthecargointotheholdsofthevesselsnominatedbybuyer.
收货人负责运输,收货人自己安排运输船舶到发货人指定的码头来装货,并为自己的货物购买保险。
发货人只负责把货物装到收货人租的船舶舱底。
CIF=Cost,Insurance&
Freight到岸价。
Itisthesellertoberesponsiblefortransportation.Thesellerneedstoarrangeshipsandloadandcarrythecargotounloadingportnominatedbybuyerandtoarrangeinsuranceforthecargoloadedonboard.Thebuyerisresponsibleforunloadingthecargoatdestinationatthecostandrisksofbuyer.
发货人负责运输,发货人自己负责安排运输船舶装货,并把货物送到收货人指定的卸货港(目的地)码头,并要为运输途中的货物购买保险,收货人只需要在目的地的船舶舱底收货,卸货费和风险由收货人自己承担。
CFR=Cost&
Itisthesellertoberesponsiblefortransportation.Thesellerneedstoarrangeshipsandloadandcarrythecargotounloadingportnominatedbybuyer.Thebuyerisresponsibleforarrangementofinsuranceforthecargoloadedonboardandunloadingthecargoatdestinationatthecostandrisksofbuyer.
发货人负责运输,发货人自己负责安排运输船舶装货,并把货物送到收货人指定的卸货港(目的地)码头,收货人只需要在目的地的船舶舱底收货,卸货费由收货人自己承担,但收货人需自己安排为运输途中的货物购买保险。
FCA=FreeCarrier(…namedplace)货交承运人
Itisthebuyertoarrangetransportationandreceivecargoataloadingplaceagreedbybothparties.Sellerdeliversandloadscargoontobuyer’sconveyanceandhasfulfilledtheobligationofcargodelivery.Insurancetobearrangedbybuyer.
收货人负责运输,收货人自己安排运输工具到贸易双方指定的地点接收货物,并为运输途中的货物购买保险。
发货人负责把货物装到收货人指定的运输工具上即完成交货。
FCA多用于集装箱运输。
FOB,CIF,CFR和FCA条款的风险转移。
货物在运输途中的风险都是在货物越过船舷或装上运输工具时,转移给收货人。
Risksofcargolossordamagepassfromsellertobuyerwhenthecargopasstheship’srailatloadportorisloadedontobuyer’sconveyanceunderFCA.
FreeIn&
FreeOut/FreeInandOut=FIO船方不负责装卸货,也不承担费用
LinerIn&
LinerOut=LILO船方负责装卸货,并承担费用,但以船舷为界
Insurance(Week5)
Norisks=lossinsurance
Incargotransportation,especiallymaritimetransportation,therisksinclude:
NaturalCalamity(theactofgod)(源自海洋的天灾,如风暴、海啸等)
Perilsofthesea(人力不抗也属于naturalcalamity)
Fortuitousaccidents(人类在海洋活动中意外事故,如船舶搁浅等)
GeneralExtraneousRisks(非源自海洋的意外事故,不是人的因素
ExtraneousRisk致的意外事故)
SpecialExtraneousRisks(因人的社会或商业活动导致的意外事故)
RisksmaymeanLoss.(有风险就意味着有损失)
Actualtotalloss(实际全损)
Totalloss
Loss(全损)Constructivetotalloss(推定全损)
PartialLoss(部分损失)
The3basiccoverageofinsuranceininternationaltrade贸易中主语的三种险别(coverage)
FPA(FreefromParticularAverage)平安险(基本险)
Maincoverage:
WPA(WithParticularAverage)水渍险
AllRisks一切险
●Itwouldbebettertounderstandthethreecoveragebylearningthelimitofcompensationofthethreecoverage.想要更好地理解三个险别,最后的办法就是理解他们的理赔范围
●投保时通常是按照货物的CIF价格投保110%,即全损时,保险公司赔偿110%。
ParticularAverage单独海损(单独的利益,损失单独承担)
Commonperilsordanger(cargo,ship,crew)
GeneralAverage共同海损(的三个条件)VoluntarySacrifice
SuccessfulAttempt
**在发生共同海损是,提单持有人如何自愿做出牺牲呢?
提单背面的共同海损条款!
PaymentinInternationalTrade(Week6-7)
The3basicmethodsofpaymentininternationaltrade.
注意:
课堂所教的三种付款方式与课本不同,请复习老师课件上的内容。
Paymentinadvance(预付货款)
Remittance(汇款)
Paymentaftercargoarrival(货到付款)
Cleancollection(光票托收)
3methodscollection(托收)
Documentarycollection(跟单托收)
DocumentaryCredit(LetterofCredit)(跟单信用证)
includingStand-byLetterofCredit(备用信用证,也叫担保信用证)
在托收和信用证结算中,都使用贸易汇票
TradeBillofExchangeisappliedincollectionanddocumentarycredit.
Withthebanker’sform,abillofexchangeisissuedbytheseller(beneficiary)andpaidbyissuingbankorcollectingbank.贸易汇票是银行格式,是由发货人(受益人)签发,经议付行/托收行背书,由开证行/代收行支付的银行文件。
信用证或跟单托收所需要审核的单证主语是:
●CommercialInvoiceintriplicate,issuedbySeller
●Completeset(3/3)of"
CleanonBoard"
OceanBillofLadingdulyendorsed.
●PackingListintriplicate
●OnesetofOriginal"
CertificateofWeight“
orOnesetofOriginal“CertificateofQuantity”
CertificateofAnalysis/Quality”
CertificateofOrigin“
●InsurancePolicydulyendorsed.
●BillofExchangeintwooriginal(银行汇票)
Customssupervisionandcontrol(Week8)
ChinaCustomsmaintasks=
(1)Exercisesupervisionandcontrolongoods,meansoftransport,passengerluggage&
postalarticles.
(2)CollectCustomsduties,taxes&
fees.
(3)Preventandcountersmuggling.
(4)CompileCustomsstatisticsanddealwithotherCustomsmatters.
*海关只管货物和运输工具,不管人
Exportation(出口货物)
●WithoutreleaseofCustoms,NOcargotobeloadedandexported.
Importation(进口货物)
●Max14daysallowedforthegoodstobedeclaredtotheCustoms.
●Exceeding14days,penaltytobefined.
●Exceeding90dayswithoutCustomsdeclaration,theimportedcargotobeconfiscatedbytheCustoms.
BondedWarehousing(Week10)
BondedWarehousingisaCustomsarrangementtoallowcargoimportedtemporarilywithoutpayingdutiesortaxes.
OnMaterials/componentsformanufacturinganexportproducts=takingTWOforms:
1.Manufactureorassembleinbondforexport,*withcertainprescribedproceduresandcontrol
(常用于来料加工等,生产流程相同,便于流程监控)
2.Temporary&
Conditionaldutyexemptiononmaterial/componentsspecificallyimportedforproduction/assemblingtobeexported.*withoutcertainprescribedproceduresandcontrol
(临时性保税进口,没有相应的监控流程)
Tradeinbond(保税贸易)
BondedWarehousing/area
Manufactureinbond(保税加工生产,产品再出口)
CustomsControloverManufactureinBondforExport
Customsexercises100%supervisionandcontrolovermanufactureinbond,bymeansof=
110%margin(Customsbond关税保证金)depositintotheCustoms’MarginAccount.
ManualofVerificationorCheck-Listtoapplytocontrolcargoinwardandoutwardonexactly
thesamequantityorweight.
ATACarnet(《临时进口货物单证册》)
ThetermATACarnetcomesfromthecombinationofinitiallettersofAdmissionTemporaireinFrenchandTemporaryAdmissioninEnglish.
ValidityofATACarnetis1year.
TheCarnetisanarrangementbasedonATAConvention.单证册是依照ATA公约的特殊通关便利安排。
TheorganizationwhoissuesATACarnetisanauthorityorbodyauthorizedbygovernmentandissuestheCarnetasaguarantor,againstapplicationandmonetarywarrantfromapplicants.
ItisappliedforthegoodsNOTforthepurposeof(单证册不适合以下项目的货物或物品)
●Trading
●Manufacture/making/assemblinginbond
●Leasingorchartering
And
●Putresciblegoods(易腐烂物品)
●Consumablegoods(消耗品)
CustomsDuty(Week11)
Chinaisanexport-orientedeconomy,therefore,theCustomsnormallydonotlevyexportdutiesonexports.Andthedutieswillberefundedeveniflevied.中国是出口主导型经济,因此,海关一般不对出口货物征收。
即使征收了关税,也会按比例退还给企业。
Tariffratesonimportsdivideintotwocategories:
GeneralRates(普通关税)——税率稳定,一般不便
PreferentialRates(优惠关税)——优惠关税根据国民经济的需要,可以适时调整
Customsvaluation(海关对货物估值,并按估算按关税比例征收关税)
CustomsValuationbasedonImp&
ExpGoodsaccordingto:
1.Valueofthegoods
2.CostofTransportation,e.g.OceanFreight
3.Feesassociatedwithshort-distancetransport,includingloading/unloading
4.Costofinsurance
5.Costofdemurrage(船舶滞期费)
TheValuationmadeagainstfollowingdocuments:
●CustomsDeclarationFormforImportorExportGoods(进出口报关单)
●SalesContract
●CommercialInvoice
●ShippingDocuments
●InsurancePolicy
●InvoiceofFreightorCharterParty
●Invoiceoftransportation(ifany)
●DeliveryOrder(提货单*根据正本提单内容制作)
●Despatch-DemurrageCalculationsheet(ifany)(船舶滞期费,如有)
**ReadandunderstandthetextofCustomsDuty.
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