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1、Module 8 Freight Forwarding & Port Services,Project 26 Clearing Customs,Objectives,Understand how to clear Customs for goods;,2. find ways to improve your English skills and performance on how to describe and discuss about clearing Customs;,3. master the basic words and expressions about general des
2、cription of clearing Customs.,Contents,Lead in,1. What are the major port activities? - warehousing - clearing Customs - cargo pre-load inspection and survey - handling of all kinds of Cargoes - stevedoring and tally 2. Is clearing customs for goods the business of a freight forwarder nowadays? Yes.
3、 3. Where should we go through the customs procedures? Go to the Customs Administration at a port.,Activity 1 -Words & Terms,Learn the new words and terms.,Activity 1 -Task 1,Study the material and discuss the following questions.,Material: Customs Duty,1) What are the characteristics of customs dut
4、y? - looking to find a “fair market value” for the goods when valued at the frontier - a kind of indirect tax realized on goods of international trade 2) How to calculate customs duty? - consisting of the invoice value, freight charges to the frontier, insurance premium and any uplifts on such value
5、s as required by Customs - The rate of duty may then be taken from the tariff, allowing for any special preferences, quotas or other reduced duty rates involved. - depends on the determination of what is called assessable value,3) Why is H. S. Code used? For the purpose of assessment of Customs duty
6、 4) How many cases are there in evasion of customs duty? What are they? Evasion of Customs duty may take place without or in collaboration of Customs officials. Evasion of customs duty does not necessarily constitute smuggling. 5) Where can we buy duty-free goods? In duty-free shops at ports and air
7、ports,Activity 1 -Task 2,1) _ The duty calculation depends on the invoice value only. 2) _ Customs duty is a kind of indirect tax which is realized on goods of domestic trade. 3) _ Customs duty on petroleum and alcohol is realized ad valorem. 4) _ Evasion of customs duty does not necessarily constit
8、ute smuggling. 5) _ Duty-free goods are imported and stocked in bonded warehouse.,F,F,F,T,T,Activity 2 -Task 1,Go over the introduction about import and export customs clearance, then briefly describe the flow of customs clearance in figure 26-1.,Material 1: The Import Customs Clearance Procedures,g
9、oods taken into bonded area （货物送到保税区） Arrival Notice issued（发放到货通知） obtain necessary documents （获得必要单据） declare the goods （申报货物） submitting documents with invoice （递交单据发票） inspect shipment （检验货物） pay taxes （付税） approve import of goods （批准货物进口） present import permit （递交进口许可证） goods shall be handed ov
10、er to the importer （货交进口商）,Material 2: Customs Export Declaration,- Purpose: regulate outgoing cargo ; collect the statistical data for export references - Format : contains the information found in the commercial invoice and the bill of lading or waybill,- Additional contents: 1) business license n
11、umber and/or tax account number and/or export permit (license) number of exporter 2) business license number of manufacturer 3) commodity code or category of goods 4) country of destination and its country code 5) name, address and code (or license) number of the customs broker or forwarder 6) custo
12、ms charges - authorization paper must be signed by exporter,Flow of Customs Clearance,Activity 3 -Task 1,Go over the following material and describe briefly the major business of customs brokers.,Material 1: Customs Brokers,Definition: The customs broker is an individual or company licensed to clear
13、 export and import goods through customs. Major business: Clear goods through customs Book space for ocean, air and land freight, Canvass customers Provide the freight cost, and preparation of export documents Send them to the bank for negotiation Render the forwarding services as a freight forwarde
14、r,Activity 4 -Task 1,Listen to the dialogues once and decide whether the following statements are true (T) or false (F) and summarize the main idea of each dialogue.,Dialogue 1 1) _ A U. S. customs broker is required to clear most commercial shipments. 2) _ If the goods are not immediately released,
15、 it can be placed in the bonded warehouse. 3) The dialogue is mainly concerned with _. Dialogue 2 1) _ Printing paper is a kind of product of consumption. 2) _ Import invoice, agency contract on importation and letter of attorney are necessary for customs clearance. 3) The dialogue is mainly concern
16、ed with _.,T,T,enquiring about the process of customs entry in the US,T,T,deposit in clearing customs,Dialogue 3 1) _ The goods imported from Korea should be declared with Commodities Inspection Certificate of non-wooden package. 2) _ In the deal discussed in the dialogue, the freight charge in the airway-bill is far more than the price in the invoice. 3) The dialogue i
