第三版报关与国际货运专业英语课后练习答案讲解文档格式.docx

第三版报关与国际货运专业英语课后练习答案讲解文档格式.docx

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3.Toconducttheunifiedhandlingoftariffreductionsandexemptions；

4.ToorganizeandguidethepreventiveworkoftheCustomsofficesthroughoutthecountry；

5.ToexamineapplicationsforreviewingdisputesondutypaymentsandapplicationsforreviewingCustomsdecisionsonpenalties：

6.TocompileCustomsstatistics；

7.Toadministerorganizations，staffing，vocationaltrainingandappointmentsandremovalsofdirectorsofCustomsOfficesthroughoutthecountry；

andtoexerciseleadershipinCustomsschoolsandcolleges；

8.Toorganizetheworkofresearchanddevelopment,introductionandmanagementofCustomstechnologicalfacilities;

9.Toadminister，auditandsuperviseallCustomsfinancialaffairs，equipments，fixedassetsandcapitalconstruction;

10．Tostrengthentiesandco-operationandexternalexchangeswithoverseasCustomsServices，internationalCustomsorganizationandotherinternationalorganizationsconcerned．

2.WhydoesCustomsGeneralAdministrationsetupitssub-officeinGuangzhou?

ConsideringtherearesomanyCustomsofficesanditsheavyworkloadinGuangdongProvince，theCustomsGeneralAdministrationhassetupitssub-officeinGuangzhoutoassistitinadministeringtheCustomsOfficesinthatprovince．Thissub-officeisnamedGuangdongRegionalCustomsOffice.

3.WherearetheCustomsestablishmentssetup?

BesidestheCustomsGeneralAdministrationinBeijing，theStatesetsupCustomsestablishmentsatportsopeningtoforeigncountriesandatplaceswhichcallforconcentratedCustomsoperation．

4．DotheCustomsestablishmentsexercisetheirfunctionsindependently?

Thecustomsestablishmentsexercisetheirfunctionsandpowersindependentlyinaccordancewiththelaw，andareresponsibletotheCustomsGeneralAdministration．

5．StatethefourmaintasksofChina’sCustoms．

ChinaCustomsisresponsibleforthesupervisionandcontrolovermeansoftransport，goods,luggage，postalitemsandotherarticlesenteringorleavingChina'

sterritory，thecollectionofCustomsduties，taxesandfees，thepreventionofsmuggling,thecompilationoftheCustomsstatisticsanddealingwithotherCustomsmatters.

II.Substitutetheunderlinedwordsbychoosingasuitableone

1．OneofthemaintasksofChina'

sCustomsistoexercisesupervisionandcontroloverinwardandoutwardgoodsandmeansoftransport．

a．importandexportb．insideandoutside

c．homemadeandforeignmade

2．China'

sCustomsisastateorganresponsibleforthesupervisionandcontrolwork．

a．officialnewspaperb．organization

c．monthlymagazine

3．ItsmajortaskistoleadlocalCustomsofficesinthecorrectenforcementofCustomslaws．

a．1eadershipb.administering

c．carryingout

4．AnotheroneofitsmainfunctionsistoparticipateindraftinginternationaltreatiesandagreementsonCustomsmatters．

a．drawingupb．administering

c．compiling

5．Customsestablishmentsaresetupatportsopeningtoforeigncountries

a．CustomsHousesb．Governmentoffice

c．Customsdepartments

6．China'

sCustomsGeneralAdministrationhastherighttoenactpoliciesandprinciplesonCustomswork．

a．makeandpassb．choose

c．takeout

7．TheCustomsdecisiononpenaltywillbereviewedbyhigherauthority．

a．completedb.consideredandjudged

c.stipulated

8．Oneofitstasksistopreventandcountersmuggling.

a．disagreewithb．strikeback

c.dealwith

9．China'

sCustomsoftenextendsexchangeswithforeignCustomsadministrationsandorganizations．

a．continuesb．expresses

c．offers

10．TheAdministrationhassetuptwobranchestoassistitinhandlinggeneralmatters．

a．assetb．help

c．force

IIl．PutthefollowingChinesesentencesintoEnglish

1．中华人民共和国海关是国家的进出关境监督管理机关。

TheP.R.C.CustomsisastateorganresponsibleforsupervisionoverenteringorleavingtheCustomsterritory.

2.海关依法独立行使职权，向海关总署负责。

TheCustomsestablishmentsexercisetheirfunctionsandpowersindependentlyinaccordancewiththelawsandareresponsibletotheCustomsGeneralAdministration.

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。

TheStatesetsupCustomsestablishmentsatportsopeningtoforeigncountriesandplaceswhichcallforconcentratedCustomsoperations.

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。

TheCustomsexercisessupervisionandcontrolovermeansoftransport,goods,luggage,postalitemsandotherarticlesenteringorleavingtheCustomsterritoryaccordingto“CustomsLaw”andotherregulationsandstatutesconcerned..

5．海关总署对全国各海关实行统一管理。

TheCustomsGeneralAdministrationconductsunifiedadministrationtoCustomsofficesthroughoutthecountry.

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。

TheCustomsGeneralAdministrationexaminestheapplicationsforreviewingCustomsdecisionsonpenaltiesandapplicationsforreviewingdisputesondutypayments.

IV．Fillintheblankswithappropriateprepositionsoradverbs

SupervisionandControloverInwardandOutwardPassengers’Luggage

The“CustomsLaw”providesthatinwardandoutwardluggageandarticlescarriedbypassengersarelimited__to___personaluseandreasonablequantities.Thepassengersarerequiredtomakedeclaration__to___theCustoms___by__filling__in___a“DeclarationFormforpassengers’Luggage”andacceptCustomsinspection.

TheCustomshavefixeddifferentquantityandvalueallowances__for___thedutiableorduty-freearticlespermittedtobebrought___in__differentcategories_by____passenger.Thearticleswhichthepassengersarecarryingin__with_them_for____personaluse___during__theirjourneyaregrantedtemporaryduty-freeadmissionandmustbere-takenbackto__thecountry__till/until___theirreturnjourney.

Lesson2

CustomsSupervisionandControloverImportsandExperts

1.Oralwork

1．HowmightCustomsbeinvolvedifashipcannotloadcargobecauseofinsufficientspace?

2．DescribethevariousdocumentsrelatingtotheimportationorexportationorcargowhichaCustomsofficershouldbefamiliarwith．

11.Fillintheblankstheappropriateprepositionsoradverbs

SupervisionandControloverInwardandOutwardGoods

Inaccordancewithlawsandregulations，CustomssupervisionandcontrolshallbeexercisedoverimportgoodsatthetimeofarrivaltothetimeofCustomsclearance;

exportgoodsatthetimeofCustomsdeclarationtothetimeofexit;

transit,transshipmentandthroughgoodsatthetimeofentrytothetimeofexit.WithoutCustomspermission,itisnotallowedtounpack,withdraw,deliver,pack,change,repack,mortgage,transferorre-labelthegoods.Aconsigneeoftheimportsoraconsignoroftheexportsshallmakeabonafidedeclaration,receiveCustomsinspectiononthegoods,exceptthosespeciallypermittedbytheCustoms.Importofexportgoodsshallnotbereleasedunlessdutieschargeablehavebeenpaidoraguaranteeprovidedbytheconsigneeorconsignor.

Alltransit,transshipmentandthroughgoodsshallbebonafidedeclaredtotheCustomsofficeofentrybytheresponsiblepersonandshippedthroughtheCustomsterritorywithin_prescribedtimelimit.

Ⅲ．PutthefollowingsChinesesentencesintoEnglishwiththeexpressionsgivenintherackets

1．因直运提单上的收货人与原合同规定的不符，故此货不能装运。

（beinconsistentwith）

2．查禁走私的政策应由海关贯彻执行。

（beheldresponsiblefor）

3．残损货物只有经过海关检验后，才能予以减税。

（onlyafter）

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。

（subjectto）

1.AstheconsigneeofthedirectB/Lisinconsistentwiththatoftheoriginalcontract,thisshipmentcannotbeloaded.

2.Customsisheldresponsibleforcarryingoutthepolicyofpreventivesmuggling.

3.OnlyafterexaminationbyCustomsmaythedutyisabatedondamagedgoods.

4.Inordertocarryoutthestatepolicyofcontrollingforeigntrade,CustomshastoexamineandreleaseallcargoenteringorleavingChineseterritoryuponverificationoftheimportandExportLicensesissuedbytheforeigntradecontrolorgans.

5.TheimportedanimalandplantsreleasedbyCustomsaresubjecttocommodityinspectioncertificate.

（Theimportedanimalandplantsarereleaseduponverificationofcommodityinspectioncertificate）

Lesson3

CustomsDuties

1．Oralwork

1．BrieflyexplainthedutiesoftheStateTariffCommission．

2．Differentiatebetweengeneraltariffratesandpreferentialtariffrates．

3．Underwhatcircumstanceisaspecialdutyimposed?

4．Inthecaseofshort—leviedornon—levieddutiesistheCustomsabletorecoverthem?

5．Whatshouldaduty-payerdoifhehasadisputewiththeCustomsregardingdutypayment?

II.Fillintheblankswithappropriateprepositionsoradverbs

Customsdutiesshallbelevied___on__importsandexportsaccordingtothetariffratesineffect__on___thedateofdeclarationforimportsorexports__of___theconsigneeorconsignororhisagent.ImportswhicharepermittedbytheCustomstobedeclaredprior__to___theirentryshallbesubject___to__thelevyofimportdutiesaccordingtothetariffratesineffect___on__thedateofentryofthemeansoftransportconcerned.

Thetariffratesineffectonthedatewhenheimportorexportgoodsarefirstdeclaredforimportationorexportationshallapply__to__therecoveryorrefund___on__theimportanexportduties.

III.PutthefollowingChinesesentencesintoEnglishwiththeexpress