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本書參考了報關員考試大綱的內容，以報關工作的流程，即報關前期階段、進出口階段和報關后續階段為線索進行編寫。全書共八個單元，第一單元主要對海關與報關的相關知識進行了介紹；第二單元為報關工作的前期階段，介紹了幾種海關監管貨物及其備案手續；第三單元到第七單元為報關的出入境階段，分別介紹了報關單及各種報關相關的單據、報關過程中對貨物的檢驗、課稅和放行；第八單元用不同的貨物類型概括了報關的后續階段的一些工作內容。
本書可作為高職高專院校相關專業的教材，也可作為相關從業人員的學習參考用書。
本書可作為高職高專院校相關專業的教材，也可作為相關從業人員的學習參考用書。
目次
Unit 1 Introduction to Customs and Customs Declaration
Section I Dialogue: Customs in China
Section II Reading: Import and Export Declarations
Section III Reading: Trade Restriction
Section IV Reading: FAQs for Customs Declaration in the EU
Unit 2 Classification of Goods under Customs Supervision
Section I Reading: Bonded Goods
Section II Reading: Tax Exempt or Reduction Goods
Section III Reading: Temporary Admission Goods
Section IV Reading: Temporary Admission in Different Countries and Areas
Unit 3 Customs Entry
Section I Dialogue: Basic Concepts of Customs Entries and Duties
Section II Reading: Guangzhou Customs Guide to Local Declaration &Port Clearance
Section III Reading: China Celebrates a Decade in ATA Carnet System
Section IV Document Study: Customs Declaration Form
Unit 4 Necessary Documents for Customs Declaration
Section I Document Study: Import/Export License of China
Section II Document Study: Certificate of Origin
Section III Document Study: Sales Confirmation
Section IV Document Study: Invoice
Section V Document Study: Packing List
Section VI Document Study: Inspection Certificates
Unit 5 Inspection of Import and Export Goods
Section I Dialogue: Commodity Inspection
Section II Reading: An Introduction to Inspection and Quarantine
Section III Reading: The Introduction of AQSIQ
Section IV Reading: Importation of Poultry and Poultry Products in the EU
Unit 6 Tariffs
Section I Reading: Tariff in China
Section II Reading: Value Added Tax
Section III Reading: Excise Duties on Alcohol, Tobacco and Energy
Section IV Reading: Temporary Exemption from Duty
Unit 7 Release of the Goods
Section I Dialogue: Some Issues about Customs Clearance
Section II Reading: Guangzhou Customs Management on Convenient and Quick Customs Clearance
Section III Reading: Separating Release from Clearance Procedures
Unit 8 Customs Clearance of Different Goods
Section I Dialogue: Customs Clearance of ATA Goods
Section II Reading: Legal Rules on Bonded Goods in China
Section III Reading: Taxation on ATA Goods
Key to the Exercises
Appendix
References
Section I Dialogue: Customs in China
Section II Reading: Import and Export Declarations
Section III Reading: Trade Restriction
Section IV Reading: FAQs for Customs Declaration in the EU
Unit 2 Classification of Goods under Customs Supervision
Section I Reading: Bonded Goods
Section II Reading: Tax Exempt or Reduction Goods
Section III Reading: Temporary Admission Goods
Section IV Reading: Temporary Admission in Different Countries and Areas
Unit 3 Customs Entry
Section I Dialogue: Basic Concepts of Customs Entries and Duties
Section II Reading: Guangzhou Customs Guide to Local Declaration &Port Clearance
Section III Reading: China Celebrates a Decade in ATA Carnet System
Section IV Document Study: Customs Declaration Form
Unit 4 Necessary Documents for Customs Declaration
Section I Document Study: Import/Export License of China
Section II Document Study: Certificate of Origin
Section III Document Study: Sales Confirmation
Section IV Document Study: Invoice
Section V Document Study: Packing List
Section VI Document Study: Inspection Certificates
Unit 5 Inspection of Import and Export Goods
Section I Dialogue: Commodity Inspection
Section II Reading: An Introduction to Inspection and Quarantine
Section III Reading: The Introduction of AQSIQ
Section IV Reading: Importation of Poultry and Poultry Products in the EU
Unit 6 Tariffs
Section I Reading: Tariff in China
Section II Reading: Value Added Tax
Section III Reading: Excise Duties on Alcohol, Tobacco and Energy
Section IV Reading: Temporary Exemption from Duty
Unit 7 Release of the Goods
Section I Dialogue: Some Issues about Customs Clearance
Section II Reading: Guangzhou Customs Management on Convenient and Quick Customs Clearance
Section III Reading: Separating Release from Clearance Procedures
Unit 8 Customs Clearance of Different Goods
Section I Dialogue: Customs Clearance of ATA Goods
Section II Reading: Legal Rules on Bonded Goods in China
Section III Reading: Taxation on ATA Goods
Key to the Exercises
Appendix
References
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