实用商务英语 通关协议

7　通关协议

你将听到的

何时申报

When do we submit the papers to the Customs?

保税货

Bonded goods are goods on which customs duty has not yet been paid. These goods are therefore held in a bonded warehouse.

必要手续

The required formalities are carried out within the Customs regulations.

承担结关

I think it is your responsibility to clear the Customs, because the construction project is being carried out on a "turn-key" basis.

你也许会说

海关检查

In certain cases, cargo may be examined at other places or at the trading corporation concerned.

不能放行

Any import or export cargo not in conformity with the stipulations may not be released and will be disposed of by the Customs according to the regulations.

严格保证

We make sure that there is no damage to or loss of the cargo, that the quality and packing are up to requirements during loading, discharging and storing.

结关

Have you taken measures in respect of the customs clearance?

职场心经

通关是指进出境运输工具的负责人，货物的收发人及其代理人，物品的所有人向海关申请办理进出口货物及物品的手续。海关对其呈交的单证和申请的进出口货物或物品依法进行审核、查验、征收税费、批准进出口的全过程。

对不同类型的进出口商品和物品有不同的检查程序并征收不同的关税。如果出入境者携带需要申报的商品或物品，应向海关递交申报单据，报请海关办理出入境手续。

必备的词汇热身

●　export tax 出口税

●　flat tax 单一税

●　advalorem [ˌædvəˈlɔ:rem] n.从价；按价

●　before taxes 税前

●　AT(after-tax) 税后

●　tax categories 税种

●　customs invoice 海关发票

●　customs drawback 海关退税

●　customs declaration 海关申报

当谈到通关的时候你会听到

When do we submit the papers to the Customs?

我们应该什么时候向海关申报？

Bonded goods are goods on which customs duty has not yet been paid. These goods are therefore held in a bonded warehouse.

保税货是因没有付关税而被海关扣存关栈以待完税的货物。

You submit the necessary papers to the Customs when you are informed that your freight has arrived.

一旦通知说你的货物到达了，你应该是立即报关。

The required formalities are carried out within the Customs regulations.

根据海关规章办理必要的手续。

I think it is your responsibility to clear the Customs, because the construction project is being carried out on a "turn-key" basis.

我认为贵方应当承担结关的责任，因为我们是全包工程。

当谈到通关的时候你会说

1．In certain cases, cargo may be examined at other places or at the trading corporation concerned.

某些情况下，货物可以在其他地方或在相关的贸易公司里进行检验。

2．Any import or export cargo not in conformity with the stipulations may not be released and will be disposed of by the Customs according to the regulations.

任何与规定不符的进出口货物都不能放行，同时按规定由海关处置。

3．With a view to facilitating goods traffic, Customs may authorize early release upon examination to such items as perishable or dangerous goods, or certain bulk cargo, so as to expedite transportation and prevent losses.

为了方便商品运输，海关可以在检验之后对易腐烂或危险商品，或特定的大宗货物尽早放行，以加速运输并防止损失。

4．We make sure that there is no damage to or loss of the cargo, that the quality and packing are up to requirements during loading, discharging and storing.

我们要确保货物无损坏或损失，确保质量和包装符合要求，还要保证在装卸仓储过程中无不正当行为。

5．We would like to discuss the problem of Customs clearance today.

我们今天想和您谈一下结关的问题。

6．Have you taken measures in respect of the customs clearance?

你们采取结关措施了吗？

7．It will help us both if you take charge of the Customs clearance, and we focus our attention on the quality, the cost, and the design of the project.

如果由贵方负责结关的话，我们双方都会受益，我方可以集中精力解决主要问题，诸如工程的质量、造价及设计问题。

拓展学习

关税细节

A：Have you studied the alterations to the taxation law?

你们了解修订后的关税法吗？

B：If the duty payer finds that the decision made by the customs is unacceptable, he may file a suit to the People's Court.

如果纳税人不能接受海关裁决，他可向人民法院起诉。

It is favorable for you not to take the goods out of bond, or you will have to pay duty.

把货物贮存在保税区不提出来对你有利，不然，你必须支付关税。

You must be sure the shipment is properly marked, or it will be subject to ten percent ad valorem duty, regardless of the usual customs duties.

你必须确保发货严格标明，否则除了平时关税，还要加上10％从价税。

If your goods remain within a free trade zone they do not pass through customs, you don't pay duty on them.

如果你的货物在自由贸易区而不报关，你就无需纳税。

If the person fails to pay the duties within 3 months, the customs may take certain inforsive measures.

如果三个月内未能缴纳关税，海关可以采取一定的强制措施。

海关检查

A：What does the Customs examine when cargo is going inward or outward?

当货物进出境时海关都检查什么？

B：It is necessary to investigate the country of origin in the case of import declaration forms.

对于进口报关单，需要稽查货物的原产地。

The audit will generally accentuate the cases of importation rather than those of exportation.

一般说来，稽查主要是针对进口而不是出口。

During the examination Customs must check whether the shipping marks, number of package, weight, specifications of the cargo, the trading country, etc.correspond with those on the licenses.

检查时，海关要检查唛头、包装数量、重量、货物规格、贸易国等与许可证上的是否一致。

We make sure that there is no damage to or loss of the cargo, that the quality and packing are up to requirements and that there are no irregularities during loading, discharging or storing.

我们要确保货物无损坏或损失，确保质量和包装符合要求，还要保证在装卸仓储过程中无不正当行为。

场景应用

琳达对商品通过的相关情况不了解，于是她虚心请教，以便更好地完成自己的工作。

A：The duty or tariff will add to the cost, won't it?

B：Yes. And you must be sure the shipment is properly marked, or it will be subject to ten percent advalorem, regardless of the usual customs duties.

A：As the consignee, must I indicate port of entry?

B：Yes. The consignor will follow your instructions.

A：Also, I'll be exporting the finished product, so I want to find out what drawbacks are allowed.

B：I can give you that information. You'll need a special customs invoice.

A：In some instances I want to store the goods in a bonded warehouse. Will that affect the duty?

B：In many instances, no duty is paid as long as the goods stay in a bonded warehouse. The tax is imposed when the goods finally leave the bonded warehouse.

A：Thank you very much for telling me these.

B：You're welcome. It comes with the territory.

A：税或关税计入成本，对吗？

B：是的，而且你必须确保发货严格标明，否则除了平时关税，还要加上10％从价税。

A：作为收货人，我必须注明目的港吗？

B：是的，发货人将按你的说明发货。

A：还有，我们将出口成品，所以我想知道将允许何种退税。

B：我能给你介绍一下，你需要一份特别的海关发票。

A：某些情况下，我将货物贮存在保税仓库内，这影响纳税吗？

B：如果你的货物在自由贸易区而不报关，你就无需纳税。你甚至可以在外贸区进行生产。多数情况下，只要货物在保税仓库就不用纳税，当货物最后离开保税仓库就要纳税。

A：多谢你告诉我这些。

B：不用客气，这是我分内的事。

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It comes with the territory.分内的事

It comes with the territory.分内的事。此语照字面意思来看，是“与地盘在一起的”当然意思。其实不难理解，你买了一块地，上面所有的东西，包括一草一木，以至于原有的所有建筑，都是你的。也含有，“无论好坏，都是你的”的意思。比如有时候身为公众人物，难免受到大家的议论，就可以说：It doesn't disturb me. It comes with the territory.我并不介意，这种事情是意料之中的。

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货物在通关的过程中遇到了问题，贸易双方在交流了情况后努力想办法予以积极应对。

A：Our agent is having a problem getting our shipment released from customs.

B：What seems to be the problem? Did you receive the complete set of shipping documents?

A：Yes, but there is a discrepancy on the packing list. It states that the carton, No 6, contains typewriters—which we didn't order. It should say copiers.

B：Oh, I'm very sorry. Someone must have made a mistake here when the packing list was prepared.

A：Obviously! But that's not the worst of problems.

B：What else is wrong?

A：The bill of lading states that the terms of payment are DP. It is wrong.

B：Oh, no.

A：Yes, and that means we have to show proof of payment before we can get the goods out of customs.

B：OK. Listen. Give me thirty minutes to check our records and get to the bottom of this, and I'll call you back then. Don't worry, we will go the whole nine yards to help your to deal with it.

A：我们的报关在货运通关时遇到了麻烦。

B：是什么问题？你们有没有收到完整的货运单据？

A：有，但是在包装明细上有一项不属实的地方。上面写明六号箱里装有打印机，可是我们根本没有订，上面应该写复印机才对。

B：哦，我很抱歉。一定是有人在准备装箱明细表时把这里写错了。

A：显然是这样！但那还不是最严重的问题。

B：还有什么问题？

A：提货单上说付款方式是付款交单，那是错误的。

B：哦，不会吧。

A：是的，这表示我们必须出示付款证明才能把货从海关领出来。

B：好，这样吧。给我30分钟查一下我们的记录，找出问题的症结所在，然后再回电话给您。放心，我们会竭尽全力协助你处理好这件事情的。

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go the whole nine yards竭尽全力

nine yards指“9码”，9含有“最大”的意思。所以，nine yards才被用来指“最大的努力”。go the whole nine yards常用来指“竭尽全力”或“不遗余力”。比如：I'll bend over backward for the future.为了将来我将竭尽全力。

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