第三章 海关监管货物及其报关程序（the third chapter is the customs supervision of goods and customs declaration procedures）

《第三章 海关监管货物及其报关程序（the third chapter is the customs supervision of goods and customs declaration procedures）》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、第三章海关监管货物及其报关程序（Thethirdchapteristhecustomssupervisionofgoodsandcustomsdeclarationprocedures）ThethirdchapteristhecustomssupervisionofgoodsandcustomsdeclarationproceduresSection1Overview1.goodssupervisedbycustoms:Thenameofthegoodsunderthecustomssupervision,theearlystageoftheentryandexitstage,the

2、follow-upstageGeneralimportandexportgoodsdeclaration,inspection,taxreleaseBondedgoodsforcustomsclearance.SpecifictaxreliefgoodsforcustomsclearanceverificationTemporaryentryandexitofgoodsforcustomsclearance.Thematerialprocessedgoodsclearancerecordverification2.ElectronicClearanceSystem1)customsH

3、883/EDIclearancesystem2)customsH2000clearancesystem3)ChinaElectronicPortSystemSecondgeneralcustomsdeclarationproceduresforimportandexportgoods1.generalimportandexportgoodscollectivelyreferstoimportedgoodsandgeneralexportgoodsingeneral,referstotheimportandexportpayfortheimportandexporttaxesandha

4、vegonethroughallthecustomsformalities,customsclearanceafternosupervision,theimportandexportofgoodsdirectlyintothecirculationofthefieldofproductionandconsumptionAttention:generalimportandexportisnotexactlyequaltogeneralgoodstrade2characteristicsofgeneralimportandexportgoods:1)certificateofexchan

5、ge2)taxableincometax3)thecustomsclearance3.generalimportandexportgoodshavealookatthescopeofalittleimpressionontheline(usuallyinthemultiple-choiceline)P85-861)slightchangesingeneraltradeimportgoods2)generaltradeexportgoods3)temporarilytransferredgoodswhichareconvertedintoactualimportedbondedgood

6、s,temporarilyimportedgoodsorexportedoutofthecountry.4)bartertrade,compensationtrade,importandexportgoods5)donotapprovethebondedconsignmentconsignmenttradegoods6)actualimportandexportgoodsofcontractedprojects7)samplesofforeigncommercialestablishmentsenteringandsellinginChina8)foreigntouristsexpo

7、rtgoodsinsmallquantities9)shopwithimportedexhibits10)freeimportationofimportedgoods,suchasForeigngoodsdonatedbyforeignbusinessmenineconomicandtradeactivities(2)freetrialmaterialsprovidedbyforeignbusinessmenineconomicandtradeactivi