TariffRatesGoodspermittedtobecarriedintoandoutoftheCustomsterritoryofthePeople’sRe-publicofChinashallbesubjecttotheimpositionofCustomsImportandExportTariffofthePeople’sRepublicofChinaexceptasotherwiseprovidedforbytheStateCoun-cil.
1.CustomsDutyUsually,theamountofimportandexportdutyisdependedontwofactors,namely,du-ty-payingvalueandtariffrates.Itsformulacanbesimplifiedasfollow:(1)TheDuty-payingValueTheduty-payingvalueofanimportitemusuallyequalstoitsnormalCIFprice,whichshallbeapprovedbytheCustoms(includesthevalueofthegoods,costoftransport,chargesassociatedwithtransportofthegoodsandcostofinsuranceoccurredbeforethegoodsareunloadedattheenteringpointoftheterritoryofP.R.China);thedu-ty-payingvalueofanexportitemshallbeitsnormalFOBpriceminustheexportduty.
WhereitisimpossibletoascertaintheCIForFOBprice,theduty-payingvalueofanimportorexportitemshallbefixedbytheCustoms.
ThevalueofimportandexportgoodsshallbedeterminedbytheCustomsonthebasisofthetransactionvalueofthegoods,thatisthepriceactuallypaidorpayableforthegoodswhensoldforexporttothecountryofimport.Ifthetransactionvaluecannotbeascertained,theCustomsvaluationshallbedeterminedbytheCustomsaccordingtolaw.
100ChapterThree?CustomsDeclarationforImportsandExports(2)TariffRatesOneoftheStateCouncil’ssubordinateorgan—theStateTariffCommissionisgrantedwiththeresponsibilitytoformulatetheguideline,policiesandprinciplesfordrawingupand\/oramending“RegulationsonImportandExportTariffofthePeople’sRepublicofChina”and“CustomsImportandExportTariffofthePRC”;toexamthedraftofamendmentstotariff;tosettemporarytariffratesandtoexamineandapprovethepar-tialadjustmenttothetariffrates.
Tariffratesfallintotwocategories:generalratesandpreferentialrates.Thegener-alratesapplytogoodsimportedfromandproducedormanufacturedincountriesorregionswithwhichtheP.R.Chinahasconcludednoagreementforreciprocaltariffpreference;thepreferentialratesapplytogoodsimportedfromandproducedormanu-facturedincountriesorregionswithwhichChinahasconcludedsuchagreement.
2.TheObligatoryDutyPayerBoththeconsigneeofimportsandtheconsignorofexportsarepersonsobligatedtopaythecustomsduties.Thepersonobligedtopaythecustomsdutiesandtaxesonimportsandexportsshallpaytheamountpayablewithin15daysfromtheissuanceofthedutymemorandum.WheretheobligatorydutypayerisinvolvedinadisputeoverdutypaymentwiththeCustoms,heshallpaythedutiesandmayapplytotheCustomsforadministrativeconsiderationinaccordancewithrelevantprovisions;ifthedecisionmadebytheCustomsisstillconsideredunacceptable,hemayfileasuitinthePeople’sCourt.
DisputeAdministrativeSuitConsideration3.DutyReductionorExemptionDutyreductionorexemptionshallbegrantedforgeneralimportorexportgoodsandinwardoroutwardarticleslistedasfollows:①advertisingitemsandtradesamplesofnocommercialvalue;②thingspresentedfreeofchargebyforeigngovernmentsorinternationalorganiza-tions;③goodstowhichdamageorlosshasoccurredpriortoCustomsrelease;④articlesofaquantityorvaluewithinthefixedlimit;⑤othergoodsandarticlesspecifiedbylawasitemsfordutyreductionorexemption;101跨境物流專業英語⑥goodsandarticlesspecifiedasitemsfordutyreductionorexemptionbyinterna-tionaltreatiestowhichthePeople’sRepublicofChinaisacontractingparty.
Besides,dutyreductionorexemptionalsomaybegrantedforcertainimportandexportgoodssuchasgoodsofspecificareas,specificenterprisesorforspecificpurposes;forimportandexportgoodsdevotedtospecificpurposes;andformaterialsdonatedforusebypublicwelfareundertakings.Allimportgoodsandarticlesforwhichdutyreductionorexemptionisgrantedshallbeusedonlyinspecificareas,enterprisesorforspecificpurposes.TheyshallnotbeutilizedotherwiseunlessCustomsapprovalisobtainedanddutiesdulypaid.
TemporarydutyreductionorexemptionmaybegrantedtogoodsapprovedbytheCustomsastemporaryimportorexportgoodsandtobondedgoodsimportedbyspe-cialpermissionaftertheimporterorexporterofthegoodssubmitstotheCustomsanamountequaltothedutiesorprovidedasecurity.
4.SpecialDutiesAspecialdutymaybeimposedongoodsimportedfromanycountryorregionwhichimposesadiscriminatingdutyoreffectsotherformsofdiscriminatingtreatmentinre-spectofimportedgoodsoriginatinginP.R.China.Thedescriptionofthegoodssubjecttotheimpositionofthespecialduty,itstariffratesandthedateofitsinceptionanddis-continuanceshallbedeterminedbytheStateTariffCommissionandpromulgatedforenforcement.
5.DutyRecoveryandDutyRefundIftheCustomsfindsthatthedutiesareshort-leviedornon-leviedonaconsignmentofimport\/exportgoodsoronaninward\/outwardarticlesafterrelease,thecustomsshallcollectthemoneypayablefromtheobligatorydutypayerwithinoneyearoftheprevi-ousdutypaymentorthereleaseoftheitem.Iftheshort-leviedornon-levieddutiesareattributabletothedutypayer’sviolationoftheCustomsregulations,theCustomsmaycollecttheunpaidamountfromhimwithinthreeyears.
Inthecasethatthedutiesareover-levied,theCustomsupondiscoveryshallrefundthemoneywithoutdelay.TheobligatorydutypayermayasktheCustomsforrefundingwithinoneyearofthedateofdutypayment.
102ChapterThree?CustomsDeclarationforImportsandExportsKeyPoints:CustomsImportandExportTariffofthePRC中華人民共和國進出口稅則Duty-payingValue,CustomsValuation完稅價格TariffRates關稅稅率TransactionValue成交價格StateTariffCommission國家關稅委員會RegulationsonImport&ExportTariffofthePRC中華人民共和國進出口關稅條例TemporaryTariffRates臨時稅率PartialAdjustment部分調整GeneralRates普通稅率PreferentialRates優惠稅率AdministrativeConsideration行政審議FileaSuit提出訴訟People’sCourt人民法院DutyReductionorExemption減免稅TradeSamples商業樣品InternationalTreaties國際公約PublicWelfareUndertakings公共福利事業ProvideaSecurity提供擔保SpecialDuty特別關稅DiscriminatingDuty差別關稅DutyRecoveryandDutyRefund追補稅和退稅Arethefollowingsentencestrueorfalse?
1.Theduty-payingvalueofallimports&exportsarebasedontheCIFvalue.
2.Bondedcargoescanenjoythetemporarydutyexemptionduringdeclarationprocess.
3.ThetariffratesofspecialdutiesshouldbedeterminedbytheGAC.
4.Thedeadlineofdutyrecoveryisoneyearafterthecargorelease.
Translation:1.Thepersonobligedtopaythecustomsdutiesandtaxesonimportsandexportsshallpaytheamountpayablewithin15daysfromtheissuanceofthedutymemorandum.
2.Allimportgoodsandarticlesforwhichdutyreductionorexemptionisgrantedshallbeusedonlyinspecificareas,enterprisesorforspecificpurposes.
103跨境物流專業英語3.AspecialdutymaybeimposedongoodsimportedfromanycountryorregionwhichimposesadiscriminatingdutyoreffectsotherformsofdiscriminatingtreatmentinrespectofimportedgoodsoriginatinginP.R.China.
4.Iftheshort-leviedornon-levieddutiesareattributabletothedutypayer’sviolationoftheCustomsregulations,theCustomsmaycollecttheunpaidamountfromhimwithinthreeyears.
KnowledgeLinksCustomsDutiesIMPORTEXPORTAdValoremTariff從價稅SpecificTariff從量稅AdValoremTariffCompoundTariff複合稅從價稅SlidingDuties滑準稅Self-studyNon-tariffBarriersNon-tariffbarriers(NTBs)aretradebarriersthatrestrictimportsbutarenotintheusualformofatariff.SomecommonexamplesofNTBsareanti-dumpingmeasuresandcountervailingduties,which,althoughcallednon-tariffbarriers,havetheeffectoftariffsoncetheyareenacted.
TheirusehasrisensharplyaftertheWTOrulesledtoaverysignificantreductionintariffuse.Somenon-tarifftradebarriersareexpresslypermittedinverylimitedcir-cumstances,whentheyaredeemednecessarytoprotecthealth,safety,sanitation,ornon-renewablenaturalresources.Ontheotherhand,theyarecriticizedasameanstoevadefreetraderulessuchasthoseoftheWorldTradeOrganization(WTO),theEuro-peanUnion(EU),orNorthAmericanFreeTradeAgreement(NAFTA)thatrestricttheuseoftariffs.
Someofnon-tariffbarriersarenotdirectlyrelatedtoforeigneconomicregulationsbuthaveasignificantimpactonforeign-economicactivityandforeigntradebetweencountries.
Tradebetweencountriesisreferredtotradeingoods,servicesandfactorsofproduc-tion.Non-tariffbarrierstotradeincludeimportquotas,speciallicenses,unreasonablestandardsforthequalityofgoods,bureaucraticdelaysatcustoms,exportrestrictions,limitingtheactivitiesofstatetrading,exportsubsidies,countervailingduties,technicalbarrierstotrade,sanitaryandphyto-sanitarymeasures,rulesoforigin,etc.Sometimesinthislisttheyincludemacroeconomicmeasuresaffectingtrade.
104ChapterThree?CustomsDeclarationforImportsandExportsKeyPoints:Non-tariffbarriers(NTBs)非關稅壁壘Non-renewableNaturalResources不可再生自然資源ImportQuotas進口配額SpecialLicenses特殊許可證BureaucraticDelaysatCustoms海關官方延誤ExportRestrictions出口限製ExportSubsidies出口補貼TechnicalBarriers技術壁壘Phyto-sanitary植物檢疫RulesofOrigin原產地規則MacroeconomicMeasures宏觀經濟措施KnowledgeLinksAfterenteringintoWTOin2001,ChinaenjoystherightofadoptingmeasuresofInternationalRelieftoprotectitsnationalindustries,including:①Anti-dumping反傾銷；②Countervailing\/Anti-subsidy反補貼；③Safeguards保障措施PracticingTaskAFillintheblankswithappropriateprepositionsoradverbs.
Customsdutiesshallbeleviedimportsandexportsaccordingtothetariffratesonthedateofdeclarationforimportsorexportstheconsigneeorconsignororhisagent.ImportswhicharepermittedbytheCustomstobedeclaredpriortheirentryshallbesubjectthelevyofimportdutiesaccordingtothetariffratesthedateofentryofthemeansoftransportconcerned.
Thetariffratesineffectonthedatewhenimportorexportgoodsarefirstdeclaredforimportorexportshallapplytherecoveryorrefundtheimportandexportduties.
105跨境物流專業英語TaskBOralWork—ConstitutetheDialogueinPairs.Arepresentativeofacorecustomer,MaggieBates,comestovisittheBerryLogisticsXiamenBranchandDavidLinisassignedtohelphergothroughtheCustoms.ThefollowingistheconversationhappenedbetweenDavidLinandCustomsOfficer.PleasetranslatetheminEnglish.
Dialogue:ForeignCurrencyDeclarationA:請問帶多少外幣需要申報？
B:超過5000美元就要向海關申報。
A:要是我把帶的錢都在中國消費掉，那還用申報嗎？
B:隻要您不再把錢帶出境就可以不申報。入境辦理申報手續(entrydeclaration)隻是為了證明您的美元是從境外帶進來的。
A:我明白了，我看我最好還是申報一下吧。
B:請填寫海關申報單。
A:請將申報單收好，出境時交出境地海關。
B:謝謝。
106ChapterThree?CustomsDeclarationforImportsandExports1.Substitutetheunderlinedwordsbychoosingasuitableone.
(1)OneofthemaintasksofChina’sCustomsistoexercisesupervisionandcontroloverinwardandoutwardgoodsandmeansoftransport．a．importandexport?b．insideandoutside?c．homemadeandforeignmaded．includeandexclude(2)China’sCustomsisastateorganresponsibleforthesupervisionandcontrolwork．a．officialnewspaper?b．organization?c．monthlymagazine?d．council(3)ItsmajortaskistoleadlocalCustomsofficesinthecorrectenforcementofCustomslaws．a．leadership?b.administering?c．force?d．carryingout(4)AnotheroneofitsmainfunctionsistoparticipateindraftinginternationaltreatiesandagreementsonCustomsmatters．a．drawingup?b．administering?c．compiling?d．driving(5)Customsestablishmentsaresetupatportsopeningtoforeigncountries.
a．houses?b．office?c．departments?d．foundation(6)China’sCustomsGeneralAdministrationhastherighttoenactpoliciesandprinciplesonCustomswork．a．makeandpass?b．choose?c．takeout?d．pickup(7)TheCustomsdecisiononpenaltywillbereviewedbyhigherauthority．a．completed?b.consideredandjudged?c.stipulated?d．preview(8)Oneofitstasksistopreventandcountersmuggling.
a．disagreewith?b．strikeback?c．dealwith?d．standby(9)China’sCustomsoftenextendsexchangeswithforeignCustomsadministrationsandorganizations．a．continues?b．expresses?c．offers?d．boards(10)TheAdministrationhassetuptwobranchestoassistitinhandlinggeneralmatters．a．asset?b．help?c．force?d．assort2.Translatethefollowingphrases.
(1)海關總署(2)國務院(3)社會主義現代化(4)海關（設點）(5)直屬\/隸屬海關(6)海關監管區(7)走私犯罪嫌疑人(8)結關(9)通運貨物(10)保稅貨物(11)自用合理數量107跨境物流專業英語(12)內銷(13)港務局(14)中止貿易(15)完稅價格(16)稅款（關稅）繳款書(17)一般進出口貨物(18)進出口許可證(19)反傾銷(20)原產地規則3.Translatethefollowingsentences.
(1)中華人民共和國海關是國家的進出關境監督管理機關。
(2)海關依法獨立行使職權，向海關總署負責。
(3)國家在對外開放口岸和海關監管業務集中的地點設立海關。
(4)海關依照海關法和其他有關法律、法規，監管進出境運輸工具、貨物、行李物品、郵遞物品和其他物品。
(5)海關總署對全國各海關實行統一管理。
(6)查禁走私的政策應由海關貫徹執行。(beheldresponsiblefor)(7)殘損貨物隻有經過海關檢驗後，才能予以減稅。(onlyafter)(8)進口的動植物產品的放行，應以檢驗證明書為憑證。(subjectto)(9)海關對在倉庫內變腐爛的貨物不征收關稅，因為這些貨物不能投放到自由流通領域。(payableon…;freemarket)(10)溢卸貨物必須要在三個月內複運出境。
(11)保稅倉庫可由像港務局之類的官方機構或私人公司設立，但必須經海關正式承認。(establish)108ChapterThree?CustomsDeclarationforImportsandExports(12)如內地保稅倉庫設在距設有海關的港口較遠的地方，海關必須對未完稅的原材料從進口地點到內地保稅倉庫的運輸實行監管。(institute)(13)很明顯，保稅倉庫製度會為進口商或出口商帶來許多好處，因此會促進國際貿易的發展。
(14)所有進出口貨物均應接受海關的監管。(besubjectto)(15)運進一國用於展覽並將複運出境的物品屬於暫時進口貨物範疇。(fallinto)(16)進口商可向海關提出書麵申請退還溢征的關稅。(applytosb.forsth.)(17)進口商為該批貨物交納與貨物的價值等額的抵押款或提供等額擔保，海關將準予放行貨物。(equalto)(18)與這筆業務有關的企業必須向海關如實提供情況。(associatewith)4.OralExercisesDialogue1:DepositA:我們下周要進口一些展示品，在展示結束後會複運出境。應該辦理哪些海關手續呢？
B:請問要進口哪些商品？
A:路由器、打印機以及一些打印紙。
B:打印紙屬於消耗品，不能按暫準進出口條件進口。其他商品可以抵押保證金進口。
A:好的。
B:你們公司有進出口經營權嗎？
A:沒有。
B:您必須委托有進出口經營權的企業代理您的進口。
109跨境物流專業英語A:好的。
B:另外，請問您的企業自身有報關權嗎？
A:沒有。
B:那您還要找一家報關企業為您辦理相關的報關手續。
A:還有其他要求嗎？
B:就這些了。報關時，要填寫保證金審批表，同時，準備好進口發票、進口代理協議和委托書。
A:謝謝。還有一個問題，要過多久我們才能把貨提走？
B:手續齊全的話，馬上就可以提貨了。
Dialogue2:RefundDepositA:我要把東西帶回國，這是保證金的憑證\/收據。現在我可以提取保證金嗎？
B:讓我核對一下，您是想自己取錢還是要讓其他人幫你取呢？
A:有什麼不一樣嗎？
B:手續是一樣的。如果是其他人幫您取錢，您就可以待在海關監管區辦理其他手續了；如果您自己去取錢，您必須要把東西先放在這裏。
A:我明白了，我還是自己去取吧。
Dialogue3:ImproperDocumentsforDeclarationA:你有東西要申報嗎？
B:是的，我有幾件樣品要申報。
110ChapterThree?CustomsDeclarationforImportsandExportsA:請讓我看一下樣品的發票。
B:給你。
A:但是發票上既無“樣品”也無“無商業價值”的字樣。
B:真的嗎？讓我看看，確實沒有，是我疏忽了。我可以換一張符合要求的發票嗎？
A:當然。
Dialogue4:MistakesinDeclarationFormA:您好，這份報關單有些問題。
B:什麼問題？
A:您申報進口路由器4台，而您的進口發票上則注明是5台。
B:確實是我們的過失。沒有仔細核對，那我們現在應該怎麼辦呢？
A:您要填寫《刪除報關單數據申請表》進行數據刪除。
Dialogue5:ImproperPriceforDeclarationA:這批開關的價格有些問題。
B:怎麼了？
A:航空運單上的運費遠遠高於發票的價格。
B:好的，我把成交方式由CIF改為FOB，這樣可以嗎？
A:行。
111跨境物流專業英語B:價格上還有其他問題嗎？
A:我們認為您的申報價格有些偏高，可以解釋一下嗎？
B:進口的商品是新研發的，技術價值比產品要高很多，所以申報價值會偏高。
A:我明白了。
Dialogue6:HowtoTransportTransitGoodsA:我可以把我們公司的一批貨物轉到其他口岸嗎？
B:您空運單上的目的地是？
A:北京。
B:請問您要轉到哪個口岸？
A:天津。
B:請出示您的空運單、發票和進口轉關申報單。
A:給您。請問對轉關運輸車輛有什麼特別要求嗎？
B:您必須使用在海關有登記（備案）的專用車輛。
112ChapterFour?EmailWriting&BusinessCorrespondenceChapterFourEmailWriting&BusinessCorrespondenceKnowledgeRequirements:●?FivemainpartsofabusinessEmail●?Businesscorrespondenceofmakingadeal●?BusinesscorrespondenceofclaimsandsettlementsPracticeSkills:●?BecapableofwritingabusinessEmail●?BeabletoreadandwriteEmailsofmakingadealinlogistics●?BecompetenttoreadandwriteEmailsofclaimandsettlementRecommendedClassHours:16hours113跨境物流專業英語PartI?HowtoWriteanEmailLearningDavidLinistransferredtothefreightdepartmentasacustomerserviceclerk,beingresponsibleforacceptingcallsandhandlingsomecorrespondencesfromclients.Duringthepre-jobtraining,Davidhastoporedoverahandbook,whichgivingsomebasicknowledgeofemailwriting.
IntroductionofaBusinessEmailEmailore-mail,theshortenedformof“electronicmail”,isasystemforreceiving,sending,andstoringelectronicmessages.Whenproducingabusinesse-mail,itisimportanttofollowafewsimpleguidelines.
?Inordertomakesureyourbusinessemailsarewellreceived,youneedtomakethemclear,conciseandactionable.
?Usingtheappropriateformatandknowingwhattoincludeinorexcludefromabusinessemailcanhelpyouandyourcompanybuildandmaintainaprofes-sionalpresence.
Fromthehandbook,DavidLinhasalsolearnedthatanEnglishbusinessemailgenerallyconsistsoffivemainparts.Theyareheading,salutation,body,complimentarycloseandsignature.
1.HeadingItincludesseveralfieldstofillup.Forexample,“To”and“From”field,wheretypetheemailaddressofsenderandrecipient,“CCorBCC”field,wheretypetheemailaddressofanotherrecipientorinsecret.“Subject”fieldconsistsofafewwordsdescribingtheemail’scontents.
114ChapterFour?EmailWriting&BusinessCorrespondence2.SalutationAddressingtherecipient,shouldusetheperson’stitle(Mr.Mrs.Ms.orDr.)withtheirlastname,followedbyacommaoracolon.
Ifyoudon’tknowthenameofthepersonyou’rewritingto,use“DearSir\/Madam”or“DearSirorMadam”followedbyacolon.
3.BodyMakeyouremailsshortandtothepoint,whilestillprovidingallthedetailsnecessary,becauseyourrecipientsarebusy,andtheydon’twanttospendmuchtimereadingemails.
4.ComplimentaryClose“Yoursfaithfully”,“Yourssincerely”,“Bestregards”areconsideredasthebestexpressiontocloseyouremail.
Butitwillbeuseddependonyourlevelofintimacywiththerecipient.
115跨境物流專業英語5.SignatureItisappropriatetowriteyourfullnameandtitleattheendofanemail.
Dependinguponthedetailsoftheemail,youmayprovidecontactin-formationsuchasyouraddress,phonenumber,faxnumber,address,orwebsiteetc.
KeyPoints:Concise簡潔Format格式Recipient收信人Heading信頭Salutation稱呼ComplimentaryClose結尾敬語Signature署名Questions:1.Whatistheemail?Howtowriteabusinessemail?
2.Doyouknowtheformatofabusinessemail?Ifso,pleasepointoutwhatkindofdetailsinwritingofabusinessemailshouldbepaidattentionto.
PracticingInordertopromotethecompany’sshippingservices,DavidLinisgoingtowriteanemailtoJohnLiu(thebusinesscardintherightmargin),asalesmanagerfromNewCenturyTradeCorporationthatisthelargestdinnersetsexportingcompanyinFujianProvince.
116ChapterFour?EmailWriting&BusinessCorrespondencePleasehelpDavidtofillintheemailheadingandcompletetheblanksontheemailmessage.
Mr.Liu，Mynameisfrom.Ourcompanyestablishedin2001,isamultinationalenterprise,apubliclimitedcompanyvaluesat＄1.5bn.Atpresent,wehavekeptcloserelationshipwithdozensofworldwidefamousshipownersandoperators.Inaddition,ourbusinesscoversfarmorethanmerethetransportationservices,theintegratedservicesandthespecialservicesarealsoincluded.Isincerelyhopethatwecouldestablishalong-termrelationship.
Yourearlyreplyisappreciated.
YoursDavidLin（Xiamen）Co.Ltd.
Add:No.61TiyuRoad,SimingDistrict,Xiamen,P.R.ChinaTel:+865925633471Fax:+865925633471E-mail:[email protected]:www.berrylos.com117跨境物流專業英語PartII?MakingaDealLearningFrominitialcontacttofinalcooperation,theshipperandcarrierorhisagentmaydealwithmanybusinesscorrespondences.Makingadealinlogisticsmayalsogothroughthreesteps:enquiryandreply,negotiationandacceptance.
Duringthetrainingperiod,DavidLinwillexperienceeachstepandberesponsiblefortheseemailwriting.
TaskA?MakingEnquiriesandRepliesWhatisanEnquiry?
?Enquiry,sometimesspelled“inquiry”,oftenactsasthefirststeptobusinesscommunication.
?Anemailofenquiryisawrittenrequestforinformation.Inordertoobtainthenecessaryinformationtheenquirershouldstatehisrequestsimply,clearly,conciselyandtothepoint.
?Inshippingbusiness,theshipperwillsendanenquirytotheshippingcompanyoragencyforaskinginformationonshippingspace,freightrates,frequencyofsailing,transitoftimeandtheothershippingservices.