【文章內容簡介】 by the State Council as a point of entry into and exit from the territory. ?海關監(jiān)管區(qū)，是指 設立海關 的港口、車站、機場、國界孔道、國際郵件互換局（交換站）和其他有海關監(jiān)管業(yè)務的場所，以及 雖未設立海關，但是經國務院批準的進出境地點 。 Inward and Outward Articles ? Inward and outward luggage carried by travelers and inward and outward postal items shall be limited to reasonable quantities for personal use and subject to Customs control. ? All inward and outward articles shall be accurately declared to the Customs by the owner and subject to Customs examination. ?個人攜帶進出境的行李物品、郵寄進出境的物品，應當以 自用、合理數(shù)量 為限，并接受海關監(jiān)管。 ?進出境物品的所有人應當向海關 如實申報 ，并 接受海關查驗 。 Declaration of goods ? the declaration of import or export goods and the payment of duties and taxes may be pleted by the exporters or importers on their own, and such formalities may also be pleted by their entrusted Customs clearing agent registered with the Customs. ?進出口貨物，可以由 進出口貨物收發(fā)貨人自行辦理報關納稅 手續(xù)，也可以由進出口貨物收發(fā)貨人 委托海關準予注冊登記的報關企業(yè)辦理報關納稅手續(xù)。 Declaration of goods ? Declaration of import goods shall be made to the Customs by the consignee within 14 days of the declaration of the arrival of the means of transport。 declaration of export goods shall be made by the consignor 24 hours prior to the loading unless otherwise approved by the Customs. ?進口貨物的收貨人應當自運輸工具申報進境之日起 14日內。 ?出口貨物的發(fā)貨人除海關特準的外應當在貨物運抵海關監(jiān)管區(qū)后裝貨的 24小時以前，向海關申報。 ?《 中國海關法 》 第二十四條 IMPORT AND EXPORT GOODS ?“transit, transshipment and through goods” means goods which e from a place outside the territory and pass through the territory en route to a place outside the territory. ?過境、轉運和通運貨物，是指由境外啟運、通過中國境內繼續(xù)運往境外的貨物。 ? transit goods are those which pass through the territory by land, ? transshipment goods are those which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs office, and through goods are those which are carried into and out of the territory by the same vessel or aircraft. ?通過境內陸路運輸?shù)?，稱 過境貨物 ； ?在境內設立海關的地點換裝運輸工具，而不通過境內陸路運輸?shù)?，稱 轉運貨物 ； ?由船舶、航空器載運進境并由原裝運輸工具載運出境的，稱 通運貨物 . ? bonded goods means goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory ?保稅貨物 ，是指經海關批準未辦理納稅手續(xù)進境，在境內儲存、加工、裝配后復運出境的貨物。 Customs duties ? The importer of import goods, the exporter of export goods and the owner of inward and outward articles shall be the persons obliged to pay Customs duties. ?進口貨物的收貨人、 ?出口貨物的發(fā)貨人、 ?進出境物品的所有人， 是關稅的納稅義務人。 Customs duties ? The person obliged to pay the Customs duties and taxes on import and export goods shall pay the amount payable within 15 days from the date of issuance of the duty memorandum. ?進出口貨物的納稅義務人，應當自海關填發(fā)稅款繳款書之日起十五日內繳納稅款 Customs valuation ? The Customs valuation of import goods shall include the value of the goods, cost of transport, charges associated with transport of the goods and cost of insurance occurred before the goods are unloaded at the entering point of the territory of the People’s Republic of China. ?進口貨物的 完稅價格 包括貨物的 貨價 、貨物運抵中華人民共和國境內輸入地點起卸前的運輸及其相關費用、保險費 。 Customs valuation ? the Customs valuation of export goods shall include the value of the goods, cost of transport, charges associated with transport of the goods and cost of insurance occurred before the goods are loaded at the leaving point of the territory of the People’s Republic of China, from which the amount of export duties shall be deducted. ?出口貨物的 完稅價格 包括貨物的 貨價 、貨物運至中華人民共和國境內輸出地點裝載前的運輸及其相關費用、保險費 ，但是其中包含的出口關稅稅額，應當予以扣除。 Duty reduction or exemption ? (a) advertising items and trade samples of no mercial value。 ? (b) materials presented free of charge by foreign governments and international anizations。 ? (c) goods to which damage and loss occurred prior to Customs release。 ? (d) articles of a quantity or value within the fixed limit 減征或者免征關稅 （一）無商業(yè)價值的廣告品和貨樣； （二）外國政府、國際組織無償贈送的物 （三）在海關放行前遭受損壞或者損失的貨物； （四）規(guī)定數(shù)額以內的物品； PRACTICE ? The Customs will not ______ the restricted goods unless an import or export license is obtained A. clear B. release C. sell D. buy Key: B ? The operation of the storage, processing and assembling of the bonded goods and consignment sales should be approved by and registered _______ the Customs. A. for B. by C. from D. with Key: D ? The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_______. A. transit goods B. transshipment goods C. through goods D. import and export goods Key: C ? The goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory are defined as _______. ? A. bonded goods ? B. Through goods ? C. Transshipment goods ? D. Transit goods ? Key: A ? In duty calculation, in case the CIF price of imports is in terms of foreign currency, it shall be converted into_______. A. another foreign currency quoted B. RMB at buying price quoted C. RMB at selling price quoted D. RMB at the middle price between the buying and selling prices quoted ? Key: B ? In case Customs duties are short—levied or not levied on import or export, the Customs may, within_____ after the date of payment of Customs duties or the date of release of the goods, recover the amount of Customs duties short—levied or not levied. A. Six months B. One year C. two years D. four years ? Key: B ? Any dispute arising from duty payment