1、Lesson 1 China CustomsEXERCISESI. Oral work1. What are the major functions of the Customs General Administration?1. To draft and enact the policies and principles on Customs work; to participate in drawing up and amending the Customs Import and Export Tariff；to enact other statutes on Customs operat
2、ion；and to 1nspect，supervise and direct the enforcement of them by the Customs offices throughout the country；2. To participate in drafting international treaties and agreements on Customs affairs; 3. To conduct the unified handling of tariff reductions and exemptions；4. To organize and guide the pr
3、eventive work of the Customs offices throughout the country；5. To examine applications for reviewing disputes on duty payments and applications for reviewing Customs decisions on penalties：6. To compile Customs statistics；7. To administer organizations，staffing，vocational training and appointments a
4、nd removals of directors of Customs Offices throughout the country；and to exercise leadership in Customs schools and colleges；8. To organize the work of research and development, introduction and management of Customs technological facilities;9. To administer，audit and supervise all Customs financia
5、l affairs，equipments ，fixed assets and capital construction;10To strengthen ties and co-operation and external exchanges with overseas Customs Services，international Customs organization and other international organizations concerned2. Why does Customs General Administration set up its sub-office i
6、n Guangzhou?Considering there are so many Customs offices and its heavy workload in Guangdong Province，the Customs General Administration has set up its sub-office in Guangzhou to assist it in administering the Customs Offices in that provinceThis sub-office is named Guangdong Regional Customs Offic
7、e.3. Where are the Customs establishments set up?Besides the Customs General Administration in Beijing，the State sets up Customs establishments at ports opening to foreign countries and at places which call for concentrated Customs operation4Do the Customs establishments exercise their functions ind
8、ependently?The customs establishments exercise their functions and powers independently in accordance with the law，and are responsible to the Customs General Administration5State the four main tasks of Chinas CustomsChina Customs is responsible for the supervision and control over means of transport
9、，goods, luggage，postal items and other articles entering or leaving Chinas territory，the collection of Customs duties，taxes and fees，the prevention of smuggling, the compilation of the Customs statistics and dealing with other Customs matters.II. Substitute the underlined words by choosing a suitabl
10、e one1One of the main tasks of Chinas Customs is to exercise supervision and control over inward and outward goods and means of transportaimport and export binside and outsidechome made and foreign made2Chinas Customs is a state organ responsible for the supervision and control workaofficial newspap
11、er borganizationcmonthly magazine3Its major task is to lead local Customs offices in the correct enforcement of Customs lawsa1eadership b. administeringccarrying out4Another one of its main functions is to participate in drafting international treaties and agreements on Customs mattersadrawing up ba
12、dministeringccompiling5Customs establishments are set up at ports opening to foreign countries aCustoms Houses bGovernment officecCustoms departments6Chinas Customs General Administration has the right to enact policies and principles on Customs workamake and pass b choosectake out7The Customs decis
13、ion on penalty will be reviewed by higher authorityacompleted b. considered and judgedc. stipulated8One of its tasks is to prevent and counter smuggling.adisagree with bstrike backc. deal with9Chinas Customs often extends exchanges with foreign Customs administrations and organizationsacontinues bex
14、presses coffers10The Administration has set up two branches to assist it in handling general mattersaasset bhelp cforceIIlPut the following Chinese sentences into English1中华人民共和国海关是国家的进出关境监督管理机关。The P. R.C. Customs is a state organ responsible for supervision over entering or leaving the Customs ter
15、ritory.2. 海关依法独立行使职权，向海关总署负责。The Customs establishments exercise their functions and powers independently in accordance with the laws and are responsible to the Customs General Administration.3. 国家在对外开放口岸和海关监管业务集中的地点设三海关。The State sets up Customs establishments at ports opening to foreign countries
16、and places which call for concentrated Customs operations.4海关依照海关法和其他有关法律、法规，监管进出境运输工具、货物、行李物品、邮递物品和其他物品。The Customs exercises supervision and control over means of transport, goods, luggage, postal items and other articles entering or leaving the Customs territory according to “Customs Law” and oth
17、er regulations and statutes concerned.5海关总署对全国各海关实行统一管理。The Customs General Administration conducts unified administration to Customs offices throughout the country.6. 海关总署审议有关纳税争议和海关处罚决定的复议申请。The Customs General Administration examines the applications for reviewing Customs decisions on penalties a
18、nd applications for reviewing disputes on duty payments.IV Fill in the blanks with appropriate prepositions or adverbsSupervision and Control over Inward and Outward Passengers LuggageThe “Customs Law” provides that inward and outward luggage and articles carried by passengers are limited _to_ perso
19、nal use and reasonable quantities. The passengers are required to make declaration _to_ the Customs _by_ filling _in_ a “Declaration Form for passengers Luggage” and accept Customs inspection.The Customs have fixed different quantity and value allowances _for_ the dutiable or duty-free articles perm
20、itted to be brought _in_ different categories _by_ passenger. The articles which the passengers are carrying in _with_ them _for_ personal use _during_ their journey are granted temporary duty-free admission and must be re-taken back to_ the country _till/until_ their return journey.Lesson 2Customs
21、Supervision and Control over Imports and ExpertsEXERCISES1. Oral work1How might Customs be involved if a ship cannot load cargo because of insufficient space?2Describe the various documents relating to the importation or exportation or cargo which a Customs officer should be familiar with11. Fill in
22、 the blanks the appropriate prepositions or adverbsSupervision and Control over Inward and Outward GoodsIn accordance with laws and regulations，Customs supervision and control shall be exercised over import goods at the time of arrival to the time of Customs clearance; export goods at the time of Cu
23、stoms declaration to the time of exit; transit, transshipment and through goods at the time of entry to the time of exit. Without Customs permission, it is not allowed to unpack, withdraw, deliver, pack, change, repack, mortgage, transfer or re-label the goods. A consignee of the imports or a consig
24、nor of the exports shall make a bona fide declaration, receive Customs inspection on the goods, except those specially permitted by the Customs. Import of export goods shall not be released unless duties chargeable have been paid or a guarantee provided by the consignee or consignor.All transit, tra
25、nsshipment and through goods shall be bona fide declared to the Customs office of entry by the responsible person and shipped through the Customs territory within_ prescribed time limit.Put the followings Chinese sentences into English with the expressions given in the rackets1因直运提单上的收货人与原合同规定的不符，故此
26、货不能装运。(be inconsistent with)2查禁走私的政策应由海关贯彻执行。(be held responsible for)3残损货物只有经过海关检验后，才能予以减税。(only after)4. 为了执行外贸管制的国家政策，海关对进出中国关境货物的查验与放行需要核查由外贸管制机关出具的进出口许可证。5进口的动植物产品的放行，应以检验证明书为凭证。(subject to)1. As the consignee of the direct B/L is inconsistent with that of the original contract, this shipment c
27、an not be loaded.2. Customs is held responsible for carrying out the policy of preventive smuggling.3. Only after examination by Customs may the duty is abated on damaged goods.4. In order to carry out the state policy of controlling foreign trade, Customs has to examine and release all cargo enteri
28、ng or leaving Chinese territory upon verification of the import and Export Licenses issued by the foreign trade control organs.5. The imported animal and plants released by Customs are subject to commodity inspection certificate.(The imported animal and plants are released upon verification of commo
29、dity inspection certificate)Lesson 3Customs Duties1Oral work1Briefly explain the duties of the State Tariff Commission2Differentiate between general tariff rates and preferential tariff rates3Under what circumstance is a special duty imposed?4In the case of shortlevied or nonlevied duties is the Cus
30、toms able to recover them?5What should a duty-payer do if he has a dispute with the Customs regarding duty payment?II. Fill in the blanks with appropriate prepositions or adverbsCustoms duties shall be levied _on_ imports and exports according to the tariff rates in effect _on_ the date of declarati
31、on for imports or exports _of_ the consignee or consignor or his agent. Imports which are permitted by the Customs to be declared prior _to_ their entry shall be subject _to_ the levy of import duties according to the tariff rates in effect _on_ the date of entry of the means of transport concerned.
32、The tariff rates in effect on the date when he import or export goods are first declared for importation or exportation shall apply_to_ the recovery or refund _on_ the import an export duties.III. Put the following Chinese sentences into English with the expressions given in the brackets1. 所有进出口货物均应
33、接受海关的监管。(be subject to )2. 运进一国用于展览并将复运出境的物品属于暂时进口货物范畴。(fall into)3. 世界贸易组织的基本原则之一是：在国际贸易中不得歧视任何成员国。(discriminate against)4. 进口商可向海关提出书面申请退还溢征的关税。(apply to sb. for sth.)5. 进口商为该批货物交纳与货物的价值等额的抵押款或提供等额的担保，海关将准予放行货物。(equal to)1. All the imports and exports should be subject to the Customs supervision.2
34、. The articles for exhibition entering into and reshipping out of the customs territory fall into temporary imports.3. One of the basic principles of WTO: it is not allowed to discriminate against any contracting members.4. The importer may apply to the Customs in written form for refunding the over
35、-levied duty.5. After the deposit or security equal to the goods value provided by the importer，the Customs will release the goods.Lesson 4Temporary Exemption from Duty1Oral work1What are the conditions for the application of the temporary duty exemption scheme?2What limitations does the temporary d
36、uty exemption scheme have?3How dose the customs interest in revenue collection be ensured under the temporary duty exemption scheme?IIFill in the blanks with appropriate prepositions or adverbsArgentina issued a new decree authorizing temporary imports of raw materials and components intended _for_
37、export. _For_ this program, raw materials that will be incorporated _in_ products intended _for_ export may be imported free _of_ customs duties and taxes. The export transaction has to be completed _within_ one year; if necessary, this period may be extended for an additional year. An importer who
38、fails to complete the required export operation _within_ the period allowed must pay the normal import duties and taxes plus a penalty equal _to_ 100% of the value of the imported goods.III Put the following Chinese into English with the expressions given in the brackets1与这笔业务有关的企业必须向海关如实提供情况。(assoc
39、iate with)The company associated with this transaction must offer the details faithfully to the Customs.2除受到处罚之外，该进口商还应缴纳原来被暂时免除的关税。(in addition to)The importer should pay the duty that was originally waived (temporarily exempted), in addition to any penalties.3若用进口的原材料生产出来的制成品将在规定的时限内出口，则可在进口时暂时免除对
40、进口原材料应征的关税。(subject to，waive)The temporary import duty on raw materials should be waived at the time of importation, subject to the condition that the finished products produced using the imported raw materials are exported within a specified period4根据暂免关税制，在进口时不需缴纳关税，但须提供担保。(duty suspension, bond)A
41、ccording to duty suspension scheme, Customs duty will not be paid at the time of importation but security for the duty is required in the form of a bond.5出口商必须按规定格式提供报告，详细说明最终产品的处理方法。(disposal)The importer has to furnish statements in the prescribed form, giving details about the disposal of the fin
42、ished products.Lesson 5Bonded WarehousesEXERCISESIOral work1. Why is the scheme of duty drawback is likely to be more appropriate than schemes of nonlevy of duties and taxes for large number of manufactured products?2. State the benefit the bonded warehouse brings about to the importer or an exporte
43、r3. How do the Customs supervise and control the bonded warehouse?II. Fill in the blanks with appropriate prepositions or adverbThe object _of_ the warehousing procedure is primarily to meet certain special needs _of_ international trade. It has three main advantages:It allows the payment of import
44、duties and taxes _on_ imported goods to be deferred until a date much later than the time of importation;It allows the payment of such duties and taxes to be waived completely if the goods are re-exported directly _from_ the warehouse;It affords the person concerned the possibility of disposing _of_
45、 the goods _upon_ request, _or_ any manner that he may wish.III. Put the following Chinese sentences into English with the expressions given in the brackets1. 保税仓库可由像港务局之类的官方机构或私人公司设立，但必须经海关正式承认。(establish)The bonded warehouse may be established by officially agencies such as the harbor office or by
46、 private companies, the Customs authorities have to officially recognized them as authorized bonded warehouse for storing non-duty-paid goods.2. 海关对出口商为制造出口产品而进口的原材料征收关税而在产品出口时将关税退回会束缚出口商的资金，因此，阻碍对外贸易的发展。(tie up)It may tie up the exporters capital by collecting duties on the raw materials which are
47、used for producing exports and the duties are subsequently refundable at the time of export, thus it prevents the foreign trade from development3. 如内地保税仓库设在距设有海关的港口较远的地方，海关必须对未完税的原材料从进口地点到内地保税仓库的运输实行监管。(institute)When inland bonded warehouses are set up far from the Customs ports, the Customs must c
48、arry outs (institutes) necessary supervision over the transport of the non-duty paid imported raw material from the place of imports to the inland warehouse.4. 海关对在仓库内变腐烂的货物不征收关税，因为这些货物不能投放到自由流通领域。(payable on)The duty is not payable for the goods becoming rotten in the bonded warehouse, as these goods can not be put in the circulating market.5. 很明显，保税仓库制度会为进口商或出口商带来许多好处，因此会促进国际贸易的发展。(it isthat)It is apparent that a scheme of non-levy duty confers a lot of benefits on the importers and exporters, thus can promote the development of inter
