新编国际货运代理专业英语（2015年版）讲义含英文翻译和真题详解Unit3Formalities for Import and Export Cargo【基本要求】1．熟悉：Inspection and Quarantine2．掌握：Customs Clearance【考试内容】1．Customs Clearance（1）Declaration（2）Document-checking（3）Cargo-examination（4）Duty-paying（5）Cargo-release.2．Inspection and Quarantine（1）Inspection and Quarantine Agencies（2）Objects Subject to Entry-exit Inspection and Quarantine（3）Documents required for Inspection and Quarantine（4）Inspection and Quarantine Procedures【大纲详解】一、清关课文：Customs clearance measures mainly include declaration, document-checking,duty-paying,cargo-examination and cargo-release.译文：清关主要包括申报、接单审核、征收税费、货物查检和货物放行。

【例题3.1•多选题】Customs clearance in the import-export trade is one of the traditional functions of a freight forwarder.Customs clearance measures mainly include（）。

A．declarationB．document-checkingC．duty-payingD．cargo-examination【答案】ABCD【解析】清关主要包括申报（declaration）、接单审核（document-checking）、征收税费（duty-paying）、货物查检（cargo-examination）和货物放行（cargo-release）。

1．申报（掌握）（1）申报简介课文：The consignee for import goods and the consignor for export goods shall make a truthful declaration and submit the Import or Export license,Bill of Entry and relevant papers to the Customs for checking.注释：truthful：真实的；Bill of Entry：报关单译文：进口货物的收货人和出口货物的发货人需向海关做真实申报，并提交进口或出口许可、报关单、以及相关文件给海关检查。

【例题3.2•多选题】The consignee for import goods and the consignor for export goods shall make a truthful declaration and submit（）and relevant papers to the Customs for checking.A．the Import or Export licenseB．Port ClearanceC．Bill of EntryD．Commercial invoice【答案】AC【解析】无论是收货人进口还是发货人出口都需要真实报关，并提交相应的单证，如报关单和进出口许可证等。

（2）报关单课文：Bill of Entry is a very vital and important document.It usually contains particulars such as value,description of goods,name of the ship,port of shipment, and such other particulars as may be prescribed by the customs authorities.These particulars have to be in line with those contained in the relevant Import or Export Manifest.注释：vital：至关重要的；particular：（可分类、列举的）项目，细节；prescribe：规定；manifest：载货清单译文：报关单是非常重要的单据，它通常包含货物价值、货物的描述、船名、装运港以及由海关当局规定的其他细节。

报关单的内容需和包含在进出口载货清单中的相关信息一致。

【例题3.3•多选题】The Bill of Entry usually contains particulars such as（）．A．name of the shipB．valueC．port of shipmentD．description of goods【答案】ABCD【解析】报关单通常包括的内容有：货物价值、货物描述、船名、装货港以及海关当局规定的其他内容。

（3）相关法律规定课文：According to Customs Law of the People's Republic of China,declaration of import goods shall be made to the Customs by the consignee within14days from the date of the declaration of the arrival of the means of transport,and declaration of export goods shall be made by the consignor upon the arrival of the goods at the Customs surveillance zone and24hours prior to loading,unless otherwise specially approved by the Customs.注释：Customs Law of the People's Republic of China：《中华人民共和国海关法》；arrival：到达；Customs surveillance zone：海关监管区译文：根据《中华人民共和国海关法》，进口货物的收货人应当自运输工具申报进境之日起十四日内，出口货物的发货人除海关特准的外应当在货物运抵海关监管区后、装货的二十四小时以前，向海关申报。

【例题3.4•单选题】According to Customs Law,import cargos must be declare to Customs house within（）days since conveyance declaration arrival date.A．EightB．TenC．FourteenD．Fifteen【答案】C【解析】根据我国《海关法》，进口货物应在运输工具申报进境之日起14天内申报。

申报期限的最后一天是法定节假日或休息日的，顺延至法定节假日或休息日后的第一个工作日。

2．接单审核（掌握）课文：After acceptance by the Customs,the declaration forms and documents as well as their contents may not be changed or withdrawn unless the reason given is really justifiable and the Customs approves.注释：withdraw：撤销；justifiable：有道理的，可证明正常的译文：海关接受申报后，报关单证及其内容不得修改或者撤销；确有正当理由的，经海关同意，方可修改或者撤销。

【例题3.5•判断题】After acceptance by the Customs,the declaration forms and documents as well as their contents could be changed or withdrawn.（）.【答案】B【解析】海关接受报关后，报关单和文件及其内容不得更改或撤销，除非理由很正当,并且得到海关批准。

3．货物查验（掌握）课文：All import and export goods shall be subject to Customs examination. While the examination is being carried out，the consignee for the import goods or the consignor for the export goods shall be present and responsible for moving the goods and opening and restoring the package.The Customs may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consignor whenever it considers this necessary.注释：examination：查验，检查；restore：恢复，归还；straightaway：立即，马上；in the absence of：缺席，不存在译文：进出口货物应当接受海关查验。

海关查验货物时，进口货物的收货人、出口货物的发货人应当到场，并负责搬移货物，开拆和重封货物的包装。

海关认为必要时，可以径行开验、复验或者提取货样。

【例题3.6•判断题】All import and export goods shall be subject to Customs examination.While the examination is being carried out，the consignee for the import goods or the consignor for the export goods shall be present and responsible for moving the goods and opening and restoring the package.【答案】A。