【導讀】續(xù)手續(xù)的，逾期提出延續(xù)申請的，海關不予受理，不受理其延續(xù)申請。不予注冊的情形包括三種情形，1、不具有。完全民事行為能力;2、因故意犯罪受到刑事處罰;3、被海關取消報關從業(yè)資格的。，被海關暫停執(zhí)業(yè)期間注冊有效期屆滿的，海關暫緩報關員注冊。定標準，其計分周期為11月30日至()為一個記分周期。情況的真實性進行審查，致使貨物數(shù)量申報不實，被海關暫停3個月報關執(zhí)業(yè)，為、違反海關監(jiān)管規(guī)定行為。企業(yè)，因此說明AA類及A類沒有任何的違規(guī)操作。達到3次，因此被調整為B類管理類別。批準才能檢查，但是不能檢查公民的住處，因此答案為C選項。走私嫌疑人的身體應在兩區(qū)內(nèi)進行。檢查走私嫌疑人的住處是公安機關的權力，證，改正截止有效。解釋：自動進口許可證為6個月，不能跨年度使用。提取并依法變賣。款書之日起內(nèi)繳納稅款，逾期繳納的，海關依法按日加收滯納稅款的滯納金。1日該企業(yè)對此票貨物的海關稅則有異議，該企業(yè)可以的方式獲得救濟。

　　

【正文】 電話、傳真 __________________ 地址 ____________________ 簽章 1 2 3 4 5 6 BILL OF LADING Shiooer/exporter(Complete name and address) NHAT THANG CO.,LTD NO 31 N7 ST, KDC PHU HOA1, OHU HOA TOWN,THU DAUMOT VILLAGE,BINH DUONG PROVINCE,VN Booking No. 3048695850 Bill of lading Exporter Reference Consignee(plete name and address) DONGGUAN JOYSHIN FURNI BAIHUA DONG DISTRICT DA LING SHAN,DONGGUAN GUANGDONG,CHINA Forwarding AgentReference FMC NO. Point and Country of Origin of Goods Notify Party (plete name and address) CONNECTER INTERNATIONAL CO.,LTD RM 804, SINO CENTRA ,582592 NATHAN RD: KLN,HONGKONG ERL ； 8522384xxxx Also Notify PartyRoutingamp。Instrucions Precarriage By Place of Receipt HO CHI MINH Vessel/ Voyage/flag KUO TAI Port of lading Ho CHI MINH (CAT LAI) Loading Pier/Terminal Originals to be released at HO CHI MINH CITY Port of discharge HONGKONG Place of delivery YANTIAN Type of Movement FCL/FCL CY/CY PARTICULARS DECLARED BY SHIPPER BUT NOT ACKNOWLEGED BY THE CARRIER CNTER amp。 Nos. Numbers amp。kind of packages Description of Goods Gross Weight (Kgs) Measurement (CBM) N/M 39 PALLETS PROCESSED RUBBER WOOD 7405400CBM CONTAINER NO. 5EAL NO. SIZE MOVEMENT PKG OOLU8087642 /AUS0636 /40HQ/FCL/FCL 20 PALLETS OOLU8732134 /AUP9230 /40HQ/FCL/FCL 19 PALLETS TOTAL NO. OF CONTAINERS/PACKAGES RECEIVED amp。 ACKNOWLEDGED BY CARRIER FOR THE PURPOSE OF CALCULATION OF PACKAGE LIMITATION( IF APPLICABLE):2 CONTAINERS/PACKAGES(S) DESITINATION CHARGES COLLECT PER LINE TARIFF. AND TO BE COLLECTED FROM THE PARTY WHO LAWFULLY DEMANDS DELIVERY OF THE CARGO. SHIPPER LOAD AND COUNT,CONTAINER(S) SEALED BY SHIPPER TOTAL CONTAINERS OR PACKAGES (IN WORDS): Freight amp。 Charges payable at/by FREIGHT PREPAID AS Service Contract NO. Doc Form No. Commodity Code ARRANGED Code tariff item Freighted as Rate Prepaid Collect Date Cargo received 03 MAR 2020 Date laden on board 05 MAR 2020 Place and date of B(S)/L issue 05 MAR 2020 Signed by: OOCL (VIETNAM CO.,LTD) As agent for ORIENT OVERSEAS CONTAINER LINE LIMITED AS CARRIER 請根據(jù)以上資料，找出本報關單欄目中的 5 項錯誤。 來 _源 :考試大 _報關員資格考試 __考試大 中華人民共和國海關進 口貨物報關單 答案： 1 1 1 18 起運國地區(qū)：從開具發(fā)票的公司地址可判斷本欄目填報錯誤。 1包裝種類：以提單所列包裝為準。 1隨附單據(jù)：從資料 1 的監(jiān)管條件得知必須要有隨附單據(jù)，要提交原產(chǎn)地證，要交貨物通關單，因此本欄空著是錯的。 1商品名稱、規(guī)格型號：已備案的加工貿(mào)易貨物， 本欄目填報內(nèi)容必須與備案登記中的名稱與規(guī)格型號一致。 1數(shù)量及單位：在資料 1 中的 “計量單位 ”為立方米 /千克，可判斷本欄目要不能只填一行。 報關單查錯題 2 2020年 1月，某公司申報出口自制鐵柵欄 (法定計量單位：千克 )一批，作為該公司同批出口汽車零件的包裝物，同年 5 月，該批鐵柵欄使用完畢退回，運輸工具與 5 月 17 日申報入境，運保費供給人民幣 29100 元 貨物暫時進 /出境申請批準決定編號為 31012020028 ISSUER: SIMUCOM INTERNATIONAL INC. XXXX TOWN CERNTER. SUITE XXX, SOUTHFIELD,MI 48 XXX INVOICE amp。 PACKING LIST TO: SIMUCON NVH TECHNOLOGIES CO.,LTD ZHOUXI TOWN, NINGGUO, ANHUI,CHINA NO. 08AAP032 DATE:20MAY2010 THANSPORT DETAILS: FROM CANADA TO NINGBO,CHINA BY SEA S/C NO. L/C NO. TERMS OF PAYMENT MARK amp。 NO. DESCRIPTION amp。PECIFICATION QUANTITY PCS UNIT PRICE USD AMOUNT USD . KGS . KGS FCA TORONTO Metal Cages 413 6,195,00 16,298,00 16,298,00 NO COMMERCIAL VALUE THIS SHIPMENT IS NOT IN WOODEN PACKAGE SIMUCOM INTERNATIONAL INC. …………………………………. PORT TO PORT OR COMBINED TRANSPORT BILL OF LADING 1. Shipper BEACON INTERNATIONAL DESPATCH LTD. XXXX VIPOND DRIVER MISSISSAUGA ONIARIO, CANADAL5T 1J9 Booking No 800454230 Billl of lading No. COSU800454230 Export Reference BT WE005857 2. Consignee MAINFREIGHT INTERNATIONAL LOGISTICS (SHANGHAI) CO., LTD NINGBO BRANCH ROOM XXX,XXX BUILDING DALAI STREET,NINGBO,CHINA Forwarding Agent and references Point and Country of Origin 3. Notify Party SAME AS CONSIGNEE Also notify partyrouting amp。 instructions MAINFREIGHT INTERNATIONAL PTY LTD ROOM XXX,XXX BUILING DALAI STREET,NINGBO,CHINA TXR 4. PreCarriage by 5. Place of Receipt TORONTO Vessel . COSCO YOKOHAMA 055W of loading PRINCE RUPERT . Service Contract No. Commodity Code of discharge NINGBO of delivery NINGBO,CHINA Type of Movement FCL/FCL CYCY Marks amp。 Nos. Container/Seal NO. No. of Container or packages Description of Goods Gross Weight Measurement N/M 413BINS 140’S HIGH CUBE CONTAINER . 413METAL BINS/CAGES OCEAN FREIGHT PREPAID SHIPPERS WEIGHT LOAD AND COUNT POR:: CAED 01H613 KC9692 20200400619 CBHU9390526/004809/413 BINS /FCL/FCL /40HQ Declared Cargo Value US$ 10. TOTAL NUMBER OF CONTAINER AND/OR PACKAGES (in words) SAY ONE CONTAINER TOTAL amp。 charges Revenue tons Rate Per Amount Prepaid Collect Freight amp。 charges payble at/by Date Laden bcard:28 APR 2020 COSCO CONTAINER LINES AMERICA,INC 9805 date of issue 28 APR 2020 Place of issue TORONTO 答案： 2 3 3 40 2裝貨港：為魯撥，溫哥華，不是多倫多。 包裝種類：本題有包裝，不是裸裝。 3數(shù)量及單位欄：法定計量單位為千克，應填報在第一行。 3幣制：填名稱或代碼，不能填符號。 征 免：資料中沒有表明采用保證金方式