正文描述:《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
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