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A freight forwarder acts as（担任……角色） an import or export agent, or a go-between(中间人), taking care of（照料） the details of moving goods into or out of a country. Every country has customs, inspection and quarantine（检验检疫） procedures that must be followed（遵循）.Therefore, it is very important for the freight forwarder to indentify the formalities（手续） relating to customs clearance（海关放行，结关、通关）, inspection and quarantine.

customs clearance

Customs(海关) is an authority（权力，当局） or agency(政府机构) in a country responsible for collecting（收取） and safeguarding（保障） customs duties （关税）and for controlling the flows of goods including animals, transports（运输设备）, personal effects（个人物品）and hazardous items（危险物品）in and out of a country. The basic customs laws or regulations applicable to（适用于） the arrival（到港） and departure（离港） of ships and to goods imported or exported are more or less（或多或少） the same in most countries, although they may differ in（不同、不一致） procedural（程序的） and documentary details.

 Customs clearance in the import-export trade is one of the traditional functions of a freight forwarder.Customs clearance measures mainly include declaration,document-checking,duty-paying, cargo-examination and cargo-release.

注释：customs clearance: 结关，清关，通关 import-export trade：进出口贸易 traditional：传统的，惯例的 function：功能，作用，职责。

declaration申报

The consignee for import goods（进口货物收货人） and the consignor for export goods（出口货物发货人） shall make a truthful declaration and submit the Import or Export license（进出口许可）,Bill of Entry（报关单）and relevant papers to the Customs（C/O, Packing list, commercial invoice,verification form,etc.) for checking.

Bill of Entry is a very vital（至关重要的） and important document. It usually contains particulars（详细情况） such as value（货值）, description of goods（货物名称）, name of the ship, port of shipment（装运港）, and such other particulars as may be prescribed（规定） by the customs authorities（海关当局）. These particulars have to be in line with（与…相一致）those contained in the relevant Import or Export Manifest.(进口舱单或出口舱单)

According to Customs Law of the People's Republic of China（中华人民共和国海关法）,declaration of import goods（进口货物的报关） shall be made to the Customs by the consignee within 14 days from the date of the declaration of the arrival of the means of transport（运输工具）and declaration of export goods（出口货物报关） shall be made by the consignor upon the arrival of the goods at the Customs surveillance zone（海关监管区） and 24 hours prior to（在……之前） loading（装船前）,unless otherwise（另外） specially approved（批准） by the Customs.

Cut-off time or closing time  截关时间

Document-checking单证审核

After acceptance（接受）by the Customs,the declaration forms（申报单） and documents as well as their contents（内容） may not be changed（更改） or withdrawn(撤回 ) unless the reason given is really justifiable（认为正当的） and the Customs approves.

Cargo-examination 货物查验

All import and export goods shall be subject to (易于…., 受…约束)Customs examination（海关查验）.While the examination is being carried out（实施）, the consignee for the import goods or the consignor for the export goods shall be present（在场） and responsible for moving the goods and opening and restoring（恢复，还原） the package. 

The Customs may examine or re-examine（复查）the goods or take samples(样品) from them straightaway（径直） in the absence of（收货人不在场）the consignee or the consignor whenever it considers（认为） this necessary.

Duty-paying 支付关税

The dutiable price（完税价） for import goods shall consist of（由…组成） the value of the goods, the cost of transport and the charges（ associated with（与…有关系；与…相联系）the transport of the goods） and the cost of insurance,（CIF or CIP）which are paid before the goods are unloaded(卸货) at the entering（输入） point of the territory(领土,版图) of the People's Republic of China;

the dutiable price for export goods （出口货物完税价）shall consist of the value of the goods, the cost of transport and the charges （associated with the transport of the goods）,which are paid before the goods are loaded （装货）at the leaving point of the territory of the People's Republic of China, as well as the cost of insurance--from all of which the amount of export duties shall be deducted(减除，扣除).

 The consignee（收货人） for import goods, the consignor（发货人） for export goods and the owner（所有人） of inward （进境的）and outward（出境的） articles（物品） shall be the persons obligated（使……有义务） to pay Customs duties.

Cargo-release货物放行

Unless specially approved by the Customs, import and export goods shall be released（放行） upon（on, at the time of） the Customs endorsement(批复)only after the consignee or consignor has paid the duties or provided a bond（担保，保税）.

（bonded warehouse 保税仓）

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